General public utility trust remains charitable where commercial publication and incidental political discussion are not its dominant purpose.

A trust qualifies as being for the advancement of an object of general public utility when its true dominant purpose serves the public interest, assessed from the settlor's directions and the newspaper's historical character rather than private opinion or later administration. Commercial publication or charging ordinary prices does not by itself defeat charitable status if profit is not the private object. Incidental political or legislative discussion is not disqualifying unless political advocacy is shown to be the dominant purpose. On the materials described, the newspaper trust was treated as intended to foster educated public opinion, with no dominant political purpose shown, and the exemption from tax was upheld.

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Issues: Whether the income from the Tribune Press trust was exempt from tax as property held under trust wholly for the advancement of an object of general public utility, and whether the presence of political or legislative discussion in the newspaper destroyed that character.

Analysis: The trust had to be construed by reference to the testator's directions and the historical character of the newspaper during his lifetime. The relevant inquiry was the true nature and dominant purpose of the trust, not the founder's private opinion or the subsequent manner of administration. A trust is not excluded from the category of general public utility merely because the enterprise is carried on commercially or charges ordinary prices, provided profit is not the private object. The decisive question was whether political advocacy was the dominant purpose; incidental discussion of politics or legislation did not necessarily disqualify the trust. On the materials before the Court, the paper was intended to provide an organ of educated public opinion and the political element was not shown to be dominant.

Conclusion: The trust fell within the exemption for objects of general public utility, and the income was not liable to tax under the exemption provision.

Final Conclusion: The appeal succeeded, and the exemption claim was upheld because the newspaper trust was held to be charitable in the relevant statutory sense.

Ratio Decidendi: A trust is for the advancement of an object of general public utility if its dominant purpose is to serve the public interest, and it is not disqualified merely because it is conducted commercially or includes incidental political discussion, so long as no political purpose is shown to be the dominant object.

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