Section 5 Old Rule Modified??dovetails Into or

• Library: Tax Law 2009

Rounds-Out” Test

In State ex rel. Spillers v. Johnston, 113 S.W. 1083 (Mo. 1908), which held that the proprietor of a boarding school and his family could reside in the school building without destroying the building’s exempt status, the Supreme Court diluted the exclusivity requirement of Wyman v. City of St. Louis, 17 Mo. 335 (1852), stating:

The phrase “exclusively used” has reference to the primary and inherent use as over against a mere secondary and incidental use. If the incidental use . . . does...