Libraries are exempt; Cleveland Library Ass'n v. Pelton, 36 Ohio St. 253 ; the Amer ican Geographical Society was held a library; People v. Assessments Corers, 11 Hun (N. Y.) 506; so was an institution whose mem bership was limited to a stated number of shareholders; 1 El. & El. 88, but, contra, Delaware County Institute v. Delaware County, 94 Pa. 163; Providence Athenaeum v. Tripp, 9 R. I. 559.
Fraternal orders are often recognized as charities; State v. Several Parcels of Land, 79 Neb. 643, 113 N. W. 248; Hibernian B. Soc. v. Kelly, 28 Or. 173, 42 Pac. 3, 30 L. R. A. 167, 52 Am. St. Rep. 769; contra, Ban gor v. Rising Virtue Lodge No. 10, 73 Me. 428, 40 Am. Rep. 369; and where only pure ly public charities are exempt, fraternal or ders which confine their benefactions to their own members are taxable; Philadelphia v. Masonic Home, 160 Pa. 572, 28 Atl. 954, 23 L. R. A. 545, 40 Am. St. Rep. 736; Morning Star Lodge, No. 26, I. 0. 0. F. v. Hayslip, 23 Ohio St. 144; so are mutual benefit or mu tual insurance societies; Young Men's Soc. v. Fall River, 160 Mass. 409, 36 N. E. 57; Supreme Lodge M. A. F. 0. v. Effingham Co., 223 Ill. 54, 79 N. E. 23, 7 Ann. Cas. 38. If part of a building is Tented for business uses, that part is taxable, even though the profits are devoted to charity; Indianapolis v. Grand Master, 25 Ind. 518; Massenburg v. Grand Lodge F. & A. M., 81 Ga. 212, 7 S. E. 636.
A club house owned by a fraternal order, open only to members, but maintaining in one part of the building a restaurant, the pro ceeds of which were devoted to charitable work among the members and the public, was held exempt; Salt Lake Lodge No. 85, B. P. 0. E., v. Groesbeck, 40 Utah 1, 120 Pac. 192.
A fraternal benefit association is not ex empt; Royal Highlanders v. State, 77 Neb. 18, 108 N. W. 183, 7 L. R. A. (N. S.) 380; nor is a club house belonging to such an or der, used to entertain, amuse and provide refreshments for its members ; Elks' Green Bay Lodge v. Green Bay, 122 Wis. 452, 100 N. W. 837, 106 Am. St. Rep. 984.
The Young Men's Christian Association is not entitled to the benefits of exemption; Y. M. C. A. v. New York, 113 N. Y. 187, 21 N. E. 86; contra, Com. v. Y. M. C. A., 116 Ky. 711, 76 S. W. 522, 105 Am. St. Rep. 234; Young Men's Christian Ass'n v. Donohugh,
13 Phila. 12 (but not as to property leased by it for purposes of revenue ; id.). A Young Women's Christian Association property was held exempt; Philadelphia v. Women's Chris tian Ass'n, 125 Pa. 572, 17 Atl. 475. A the osophical society was held not exempt as a literary, scientific or benevolent organiza tion; New England Theosophical Corp. v. Board of Assessors, 172 Mass. 60, 51 N. E. 456, 42 L. R. A. 281; so as to a society for the promotion of temperance; Young Men's P. T. & B. S. v. Fall River, 160 Mass. 409, 36 N. E. 57. A building and loan association is not a benevolent institution, so as to ex empt it; State v. McGrath, 95 Mo. 193, 8 S. W. 425.
The right to exemption as a purely pub. lic charity depends upon the public nature of the charity, and not upon whether the institution which administers it is a public or private organization; Humphries v. Little Sisters of the Poor, 29 Ohio St. 201. A cor poration without capital stock, the income of which is not divided among its members, or ganized to provide a home for working girls at moderate cost, is exempt; Franklin Square House v. Boston, 188 Mass. 409, 74 N. E. 675.
As to whether property claimed to be ex empt is actually employed for the purpose for which the exemption was granted, see note in 16 L. R. A. (N. S.) 829.
A building is not exempt if the charity it self uses it for profit; American S. S. Union v. Philadelphia, 161 Pa. 307, 29 Atl. 26, 23 L. R. A. 695; Sisters of Peace v. Westervelt, 64 N. J. L. 510, 45 Atl. 788; but the fact that some income derived from the use of the property does not render it taxable, if the use be a mere incident of the charitable pur pose for which it is maintained; House of Refuge v. Smith, 140 Pa. 387, 21 Atl. 353; Franklin Square House v. Boston, 188 Mass. 409, 74 N. D. 675.
A local auxiliary of a foreign missionary society, employing nearly all of its funds outside the state, is not exempt; Carter v.
Whitcomb, 74 N. H. 482, 69 Atl. 779, 17 L. R. A. (N. S.) 733, and note, The exemption in a succession tax of religious, etc., organiza tions does not apply to those located outside of the state; Carter v. Whitcomb, 74 N. H. 482, 69 Atl. 779, 17 L. R. A. (N. S.) 733, and note.