KENISON, C. J.
The petitioner's right to tax exemption is governed by R. L., c. 73, s. 24, as amended by Laws 1945, c. 141, s. 1. The material part of this statute reads as follows: "INSTITUTIONAL EXEMPTIONS. The personal property of institutions devoted to educational purposes, charitable and religious societies, and of temperance societies, incorporated or organized within this state, and the real estate owned and occupied by them, their...
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