The Portland daily press., 1882-05-09
BANGOR vs.. RISING VIRTUE LODGE
opinion of Chief Justice Appleton.

Below we publish the full text of the opinion
of Chief Justice Appleton, in the case Bangor
VS., Rising Virtue Lodge, in which the position
taken by the city is sustained:
OPINION OF THE SUPREME JUDICIAL COURT IN
BANGOR VS.. RISING VIRTUE LODGE.
The distinctive features Eof public char
ity are, that its funds are derived from gifts
and deVises, and not from fees, dues and assess.
ments, and that it is not confined to privileged
individuals, but is open to the indefinite puo-
A Masonic Lodge is not a charitable or be-
neyolent ms titution within E. S., Oh. 6 b,
part second.
Its real and personal estate is subject to tax
alton, and must bear its just and proportlo nate
share of the expenses required for the support
of government
APPLETON, G. j. The Rising Virtue Lodge
with other lodges, owning block OF stores
assessed as of the value of fifteen thousand dol
lars, claim that this property, small portion
of which, in value, is used for masonic purpos-
es, should be exempted from bearing its proper
tionate share of the burdens, which are impos-
ed, for the support of government, on the gem
eraI property of the community.
The Just and honest rule in assessments Tor
governmental purposes is equality of taxation.
Whatever sacrifices it requires from the people
should be made to beaEas nearly as possible
with the same pressure on ALL In thls way
only will there be the least sacrifice on the
whole. If one bears less than his share OF the
public burdens, some others must bear more.
If one block of stores remains untaxed, the re-
manning stores and other taxable property
must be unduly and disproportionately taxed.
The moro numerous the exemptions, the
more unequal and burdensome the taxation.
The defendant corporation denies that its
property should be assessed to defray its rata
BILE share of the expenses of the government,
which protects it. in common with the other
property of the people and corporations of the
State. The ground of exemption rests on r. S.,
CHI. 6, s 6, part 2, by which "the real and per-
sonal property of all literary institutions, and
the real and personal property of all beneyo-
lent charitable and scientific institutions moor
porated by this State, are exempted from tax
alton.
Assuming that the legislature have the pow
or to relieve favored corporations or individu-
ais from paying their just taxes, land it is as
proper in the one case in the other), still tax
alton is the general rule; exemption from
taxation the exception. Statutes violating the
general rule are TO be construed strictly. They
must be construed with the utmost strictness
The statute creating the exemption must be
clear, precise and definite, so as to satisfy the
Court beyond all doubt that the exemption
claimed was within the intention of the legisa-
ture, as every exemption is repugnant to equal
and impartial taxation. "All exemptions are
to be construed strictly. Such special privil-
eyes are in conflict with the universal obliga-
tion of all to contribute q just proportion to-
ward the public burdens" Co. Com. vs. Sis
tiers of Charity, 4S Maryland, "a. 1.-THE power
to tax observes Davis, j., in Bailey VS.. Mag
guire, % Wallace, 226, "rests upon necessity,
and is inherent in every sovereignty, and there
can be no presumption in favor OF its relin-
punishment"
Exemption is special favor confer red The
party claiming it must bring his case unmistak-
ably within the spirit and intent of the act cre-
ating the exemption. Charity and charitable
uses are expressions recognized and well under
stood in the law. The object of the legisla-
ture was to favor societies existing eTcluS5UelD
for charitable purposes-or, as was said else
where by an eminent Court, for purposes patre-
In charitabe-noG a society existing for other
and distinct purposes, and with other and differ
ent objects to be attained. 1t was the object to
protect public charitable institutions.
The statute upon which the defendants rely,
uses the word benevolent, but there is no ques-
ton that this word, when used in connection
with charitable, is 60 be regarded as synonym
Gus with it and as defining and limiting tho ma
tire of the charity intended. Saltonstall VS..
Sanders, II Allen, 470.
What then, is a charity? What is a char
liable institution? 'A good charitable use is
public" remarks Gray, j., in Saltonstall VS..
Sanders, IL Allen 456, mot in the sense that it
must be executed openly and in public; but in
the sense of being so general and indefinite in
its objects as to be deemed of common and pub
lie benefit. Each individual Immediately bene-
flied may be private, and the charity may be
distributed in private and by a private hand.
It is public in its general scope and purpose,
and becomes definite and private only after the
individual objects have been selected In
Attorney General VS.. Proprietors of Meeting
House, Gray so, A public charity OBJ
serves Shaw, G. j., sin legal contemplation, is
derived from gift or bounty" Attorney Gen
eral VS.. Hewer, 2 Vern. 3S7. In the case of the
Attorney General vs.. HEELS, 2 Sim. and Stu.
", it is said by the Vice Chancellor, that it is
the source whence the funds are derived, and
not the purpose to which they are dedicated,
which constitutes the use, charitable; if deriv-
ed from the gift of the crown, or the legsla-
ture or private gift for improving town,
they are charitable, within the equity of the
Stat of 43 Eliz., Gu. 4; but when a fund is de-
rived from rates and assessments, being in no
respect derived from bounty or charity, it is not
charitable. So subscription by benefit society,
for mutual relief, is private and not public
charity, and does not require the intervention
of the Attorney General, Anon, 3 Atk 277.
The essential features of public charity, are,
that it is not confined to priUiLeged Individuals,
but is open to the indefnats public. 1t is this
indefinite, unrestricted quality, that gives it its
public character. Donoburgh's Appeal So
Penn. 306.
Masonry being secret institution, and its
main purposess being carefully guarded from
public security and knowledge in the secrecy
of its lodges, we can only ascertain the objects
us by its constitution and its general regula-
tions SO far as they are made part of the case.
The intimate purposes of the institution are
not disclosed. They are secret. They are
kept sacred. 1t is only from what is known
that we can infer what are its leading OBJ
jects.
The section relied on as exempting the insti-
tuition from taxation, refers to those which are
purely charitable. That Masonic Lodges are
charitable to their own members is not to be
49, Al
inquiry is, whether it is public charity or pri-
yate charity for the exclusive aid of its mem
bers.
The constitution, it seems by the preamble
thereto, was ordained and established Sin Or
der to form perfect fraternal union, establish
order, insure tranquility, provide for and pro-
mote the general welfare of the craft, and Sc
cure to the fraternity the blessings of Masonic
privileges From the blessings of Masonic
privileges" all not memberS-and all of the fe-
male sex not married to Masons or begotten by
them in lawful wedlock, are excluded-While
no woman can be member, and no man, ex-
cept by a unanimous vote. 1t will, too, be per.
ceiYed that charity is not even mentioned as
one of the purposes for which the constitution
was ordained and established, but "the welfare
of the craft" and ''the blessings of Masonic
privileges are specially designated.
1t provides for the establishment and preser-
walton of "a uniform mode of working and lee
lures, in accordance with the ancient land
marks ana customs OF Masonry, and Grand
Lecturer, fwhose duty it shall be to exemplify
the work. and "impart instruction to any lodge
requiring their services"
Its funds are derived from fees for initiation,
assessments-fees for dispensation for holding
new lodges, to be paid the Grand Treasurer,
and generally from "fees, dues and assess
ments."
OF the nine committees for which provision
is made in the management of the nstitution,
there is one for charity, whose duty it is to APP
propriate the interest of the charity sin whole
or in part, for the relief Of such poor and dis
tressed brethren, their widows and orphans, as
the Grand Lodge or the Trustees of the Charity
fund may consider worthy of assistance
and if the whole be not SO distributed, the resi-
due, with all the other receipts of the Treasur-
err, after deducting therefrom such sums as may
be necessary for the ordinary expenses of the
Grand LODGE is to be added to this fund
This limitation of charity IN the constitution is
found in similar terms in the charter of the de-
PENDANT lodge.
Tho jewels and the regalia, the elaborate
schedule of official dlgnitares with titles i'm
plying important functions and grave duties,
inconsistent with and unnecessary for the dis
tribution of charities, its splendid professions.
its gorgeous rooms its palatial buildings, its
"duly" guard. y ioors, its mysterious rites, its
secrets.l recognition, all its rules, regula-
tions ,rcceedings, so far as made known to
the pn he, negative the idea that charity is the
primary and exclusive object of the institution.