construing exemption from contribution for certain employers and citing cases from Georgia, Maine, Missouri, New Jersey, New York, Virginia and Washington
How later courts described this case
- construing exemption from contribution for certain employers and citing cases from Georgia, Maine, Missouri, New Jersey, New York, Virginia and Washington
Written by the judges who cited it.
The opinion
RICHARDSON, Chief Judge
(concurring).
I concur upon the ground that one specific object stated in appellant’s charter, the securing of an effective enforcement of the Act of May 29, 1916, D.C.Code 1940, § 22 — 1411 et seq. to prevent fraudulent advertising, does not come within any recognized definition of the term “educational” or “scientific”. Although highly beneficial to the public I cannot regard assistance in the enforcement of a penal statute as “charitable”.