Havens

Section 1*4 of article XIII of the constitution of California provides that “All buildings, and so much of the real property on which they are situated as may be required for the convenient use and occupation of said buildings, when the same are used solely and exclusively for religious worship, shall be free from taxation; provided, that no building so used which may be rented for religious purposes and rent received by the owner therefor shall be exempt from taxation.'”

The plaintiff in this action sought to recover the sum of $1,683.60 paid under protest to the tax collector of the county of Alameda as state and county taxes for the year 1912, assessed against certain real property, which, it was alleged, was being used at the time of the levy exclusively for religious purposes. The defendant’s defense of the action was rested primarily upon the affirmative allegations of its answer to the effect that, although the property in question was being used exclusively for religious purposes by the First Methodist Episcopal Church of Oakland, nevertheless prior to and at the date of the assessment (Monday, March 12, 1912) the beneficial ownership of the property was, by virtue of a…