1907 public laws – Ch.258 Sec.63

What property exempt. : The following real estate, and no other, shall be exempt from taxation, State and local: -1 Real estate, directly or indirectly owned by the United States, or this State, however held, and real estate lawfully owned and held by counties, cities, towns or school districts, used wholly and exclusively for public and school purposes, and all property used exclusively for educational purposes. -2 Such property as may be set apart for grave-yards or buriallots, except such as is held for the purpose of speculating in the sale thereof. -3 Buildings, with the land they actually occupy, lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the minister of any such church or religious body, together with the additional adjacent land reasonably necessary for the convenient use of any such building. The occasional leasing such buildings for schools, public lectures or concerts, or the leasing of such parsonages shall not render them liable to taxation. -4 Buildings, with the land they actually occupy, wholly deyoted to educational purposes, belonging to and actually and exclusively occupied and used by churches, public libraries, incorporated colleges, academies, industrial schools, seminaries or other corporate institutions of learning, together with such additional adjacent land owned by said churches, libraries and educational institutions, as may be reasonably necessary for the conyenient use of such buildings respectively ; and also the buildings thereon used as residences by the officers or instructors of such educational institutions. -5 Real estate belonging to and actually and exclusively occupied and used by Young Mens Christian Associations and other similar religious associations, orphan or other asylums, reformatories, hospitals and nunneries, which are not conducted for profit, but purely and completely as charities. -6 Buildings, with the land they actually occupy, belonging to any benevolent or charitable association and used exclusively for lodge purposes or meeting-rooms by such association, together with such additional adjacent land as may be necessary for the convenient use of the buildings for such purposes. And also the proceeds and profits arising from rents, leases, etc., or rooms in said building, whether occupied for lodge and meeting purposes or not, when such rents, proceeds and profits are used for charitable and benevolent purposes. -7 The property of Indians who are not citizens, except lands held by them by purchase. The following personal property, and no other, shall be exempt from taxation, State and local: . -1 Property directly or indirectly owned by the State, however held; by the United States, or this State, however held; and property lawfully.owned and held by the counties, cities, towns or school districts, used wholly and exclusively for county, city, town or public school purposes. -2 The furniture and furnishings of buildings lawfully owned and held by churches or religious bodies and wholly and exclusively used for religious worship or for the residence of the ministers of any such church or religious body, or such ministers private libraries. -3 The furniture, furnishings, books and instruments contained in buildings wholly devoted to educational purposes, belonging to and actually and exclusively used by churches, public libraries,} incorporated colleges, academies, industrial schools, seminaries, or} other incorporated institutions, which are not corporations having shares of stock or otherwise owned by individuals or other corporations; and also permanent endowment funds held by such| libraries or in trust: Provided, that such libraries and educational} institutions are not conducted for profit of any person or persons, natural or corporate, directly or under any guise or pretence whatsoever. -4 Personal property, including endowment funds belonging) to Young Mens Christian Associations and other similar religious | associations, orphan or other asylums, reformatories, hospitals, and nunneries, which are not conducted for profit, but purely and) completely as charities. ; -5 The furniture and furnishings of buildings and other property belonging to any benevolent or charitable association and used for lodge purposes and in meeting-rooms by said associations, | or when such property or the proceeds of same is used for charitable or benevolent purposes. i -6 Wearing apparel, private libraries, kitchen and other household furniture, not exceeding in value twenty-five dollars, and also growing crops. :