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not been made. In Rarrison the First Baptist ChUrch of Greensboro, like the First Baptist Church. of Concord, used the lof for outdoor meetings. In Harrison the Supreme Court used the following words to address the question of proximity of the subject land to the church's buildings. What is meant by adjacent land? Webster, in defining the word "adjacent" says: 'Objects are adjacent when they lie close to each other, but not necessarily in actual contact; as adjacent fields, villages.' When given this ordinary meaning, adjacent land which' is reasonable necessary for the convenient use of the building wholly and exclusively for religous purposes must lie close to, but not necessarily in contact with the land on which the building is situated. Id. at 722 · The First Baptist Church of Concord could not locate a suitable tract of sufficient size any closer to its Spring Street facility to allow it to conveniently relocate. Significantly, the Supreme Court= concluded-the-.Harrison 9pinion_by sayiDg: . ~. The lot in question is stated to be four or five blocks.v.~way,--but other -adjoining lands were not available.~i ~he agreed Sacts show that the lot is ~ reasonably..~ne~essar~ for, the-convenient use of th~ '' church, and is wholly and exclusively used for ' .~ religious worship. I_~d. The Branchview site was at all times reasonably necessary for the convenient use of the church's Spring Street facility in furtherance of its long range plans and was at all times wholly and exclusively used for religous worship. The case of Southeastern Baptist Theoloqical Seminary! Inc. vs. Wake County, 251 NC 7?5 (1960)' further illustrates the proper application of exemption statutes to land used in 'building programs. In Southeastern-the Supreme Court affirmed the ruling of the trial court that two properties on which the construction of a cafeteria building had begun were in 'actual use" within the express terms of t~e applicable statute. Under the Supreme Court's interpretations of exemption statutes the construction and relocation of church facilities 'clearly pertains to practicing, teaching, and setting forth a xeligion." The General Assembly in adopting the exemption statute intended to exempt real property purchased and used solely for the relocation and construction of new .church facilities.