The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1891-05-06
EXEMPT FROM TAXATION.
PROPERTY OF SECRET SOCIETIES.
An Opinion of the AttorneJ-General De-
cides That They Are Charitable In
siitutions-TaxatIon OF Cor
porations Construed.

Two official opinions were yesterday
rendered by Acknowledgement Smith on
questions in regard to the tax law. The
first was on the following interrogatories
submitted by Auditor of State Hender-
SON:
/. Is the property Of such organizations as
the odd-fellows masons, and similar societies
exempt from taxation under clause five (5l,
section five (5) OF the new law concerning
taxation.
OF, of such organizations is occupied for busi-
ness or other purposes. what part If any there
of, is to be subject to taxation?
Under decision of our court in the case
of the city of indianapolis VS.. the grand
master, etc. of the grand lodge of Indiana %
Ind, SIS. it was held that the masonic order
came under the head OF charitable institu-
tiOns. In the opinion there rendered. Chief
Justice Frazer said:
at is not essential to charity that it shall be
universal. That an institution limits the
dispensation of its blessings to one sex, or to
the Inhabitants of particular city or dis
trict, or TO the membership of q particular
religious or secular organization, does not, we
think, deprive il either IN legal or popular APP
prehension OF the character of q charitable
institution. II that only be charity which
relieves human want, without discrim mating
amongst those who need relief, then indeed it
is rarer virtue than has been supposed. And
if one organization may confine itself to q sex.
church or city, why not to a given contra
ternity?
This conclusion seems never to have been
reversed or modified, and a definition COM
prehensive, il would seem, embraces many il
not all of the fraternities OF the state, the
prime object OF which is the dispensation of
members. Clearly under this decision prop
erty belonging 10 the knights of pythias odd
fellows or masous comes within the exemption
OF section five (5l above referred to, and is not
subject TO taxation.
Under section six (c) of the same law it is
required that such property, part par
eel or portion shall be subject to taxation
so long as the same shall not be set apart or
used exclusively for some one of the purposes
specified in said enumeration" Under this
provision, where property belonging TO any Of
the orders allowed named is in part, rented and
used for blsiness other purposes the as
sessor should place fair prOpOrtiOnate value
upon that part so used and il should be subject
to taxati' n the SAM other property.
The other was in regard TO the construc-
ton of the law concerning the taxation
of the property of corporations. Inquiry
in regard to this was made by the Hon.
John t. Dye, of Joseph I. Tanning, secre-
tary Of the board of tax commissioners who
referred it to the attorney-general. The
opinion is as follows:
With reference 10 the clause mot including
property specifically taxed" found in section
se7enty-sx (76l Of the tax law. and the same
phrase used in aectiOn eightyone (Sl) thereof, q
careful examination Of the statute fails To dis.
close any property which is specifically taxed,
or the use OF any language which would justify
the employment OF the phrase referred to. |
am informed by the Hon. T. b. Howard, most
active member of the Joint committee which
had the tax law in charge, that the phrase was
used in contemplation Of the enactment of n
law which was introduced in the late general
assembly, having in contemplation the imposi-
ton of asp al tax upon certain classes OF
corporate property, without reference 10 its
valuation. such as its gross earnings, number Of
Ours, number OF miles of track, etc. This law
| however somewhat In the nature OF license
| fees, was not passed and therefore no such
| property is specifically taxed and the ph rase
as used in the law, has no application and will
have no force unless at some future time n law
is enacted providing for specific taxes or
| license fees.
The blank forms prepared by the tax COM
mission, divided rs they are into several classes
| fully cover and provide for every specie Of
| property under control or ownership OF rail-
road companies. whether part OF their right of
way or not and these when conscientiously
| filed out will fully comply with the require
ments of the law. The report must be made
out as provided by section seventy-seven t77l
without any reference to former repCrss. giving
each item and piece of property rs required.
In making these estimates cash values must be