If the interest of the public is affected by a contract, it should be construed so as to protect such interest.1 A contract for exemption from taxation is to be construed strictly.2 Such a contract for exempting from taxation realty which belongs to an educational institution, does not prevent the levying of a tax upon a lessee from such educational institution who has erected a building upon the land thus leased.3 If a grant of a public franchise contains an ambiguous provision, such provision will be construed in favor of the right of the public.4

1 England. North-Western Salt Co. v. Electrolytic Alkali Co. [1914], A. C. 461.

Colorado. Wyatt v. Irrigation Co., 18 Colo. 298, 36 Am. St. Rep. 280, 33 Pac. 144.

Iowa. Alfree v. Gates, 82 Ia. 19, 47 N. W. 993; Cole v. Brown-Hurley Hardware Co., 139 Ia. 487, 18 L. R. A. (N.S.) 1161, 117 N. W. 746.

Massachusetts. Foss v. Roby, 195 Mass. 292, 10 L. R. A. (N.S.) 1200, 81 N. E. 199.

Missouri. National Bank v. Flanagan Mills & Elevator Co., 268 Mo. 547, 188 S. W. 117.

Montana. Dallas v. Douglas, 45 Mont. 114, 122 Pac. 275; Haley v. Hol-lenback, 53 Mont. 494, 165 Pac. 459.

New Jersey. Pitney v. Bolton, 45 N. J. Eq. 639, 18 Atl. 211.

North Carolina. Beasley v. Aberdeen & Rockfish R. Co., 145 N. Car. 272, 59 S. E. 60; Johnson v. Rhode Island Insurance Co., 172 N. Car. 142, 90 S. E. 124.

Oregon. Overbeck v. Roberts, 49 Or. 37, 87 Pac. 158.

South Carolina. South Carolina, etc., Ry. v. Ry., 93 Fed. 543, 35 C. C. A. 423.

Texas. Norris v. W. C. Belcher Land Mortg. Co., 98 Tex. 176, 83 S. W. 799.

Washington. Ayars v. O'Connor, 45 Wash. 132, 88 Pac. 119; Crawford v. Seattle, R. & S. Ry. Co., 86 Wash. 628, 150 Pac. 1155.

2 Rackemann v. Improvement Co., 167 Mass. 1, 57 Am. St. Rep. 427, 44 N. E. 990.

3 Clemens v. Crane, 234 111. 215, 84 N. E. 884; Norris v. W. C. Belcher Land Mortg. Co., 98 Tex. 176, 83 S. W. 799; Cobb v.Hartenstein, 47 Utah 174, 152 Pac. 424; Avars- v. O'Connor, 45 Wash. 132, 88 Pac. 119.

4 Knut v. Nutt, 83 Miss. 365, 35 So. 686.

5 King v. Zell & Merceret, 105 Md. 435, 66 Atl. 279; Overbeck v. Roberts, 49 Or. 37, 87 Pac. 158.

6 Foss v. Roby, 195 Mass. 292, 10 L. R. A. (N.S.) 1200, 81 N. E. 199.

7 Eastern Expanded Metal Co. v. Webb Granite & Construction Co., 195 Mass. 356, 81 N. E. 251.