Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1900-10-11

St.f .s.. =.
Enlghss TsinD lar lust Pay Taxl On
!; 3 Pleasure Resort.
Dess NoineS. Oct. 11.-1n decision
YESTERDAY the sdpf enc court held there
wac no reaton why the right eminent
grand commandery OF the Kni1htsI
Templar Of Iowa should not bear Its just.
mare OF taxation on the property owned
by It ct Spirit Lake, In Dickinson coun-'
".
The case u that Of T. b. Lacy, James
H. Martin and z. H. Erckenbrack,
trustees OF the right eminent grand
commandery of the Knights Templar Of
Iowa. appellants, VIZ. 1. c. Davis, treas.
urer, 8. L. Pillsbury, auditor OF Dick
inson county, and e. Ragsmussen, o. s..
Jones and o. p. Haggerty, members OF
the board OF supervisors and Dickinson
county, appellees. It is an appeal from.
the Dickinson county district court; Lot
Thomas. judge. The opinion affirming
the decision of the lower court 10 by.
Judge Deemer. The action is one in
equity to restrain the collection Of taxes
against property Of the grand COM:
mandery. The plaintiffs as trustees Of
the institution. allege that under section
304 OF the code. the property isSexempt
from taxation because used for charita-.
bic, religious and benevolent purposes,
and devoted to the appropriate objects
of the institution. The trial court denied
the relief asked and the plaintiff ap-5
Ipealed. s
The grand commandery in 1856 ac-.
quired title by gift to over twenty acres
of land on the SHORES Of Spirit Lake. In
1892, it erected meeting hall. dormi-
tory, dining room, Kitchen and assembly
hall. The grand commandery holds its
annual sessions there and members, their
families and invited guests are privi-
ieged to occupy the rooms so long az
they choose for a nominal fee. All the
knights Templar are also privileged to
use the buildings and grounds during
the summer season for nominal fee,
and the evidence shows that for many
Years members Of the order have made
the grounds summer resort. A. pier
is built out in the lake and pleasure
boats are kept.
The court says: It is only when the
property is directly used for charitable,
benevolent or religious purposes that It
is exempt from taxation. The organiza-
ton to which the property belongs does
not use 1t for the appropriate objects
thereof to exceed four days in each
year. At other times it is used simply
as a summer resort. We doubt very
much whether the persons using It at
other times than during the meetings Of
the grand body are attending to their
religious devotion: and are quite certain
that they would resent the notion that
In using 1t for a summer resort, they
We're the objects Of charity or benevo-
lence. To be devoted solely to the APP
propriate objects of the institution, it
must appear that the use liz for charita-
bic, benevolent or religious purposes.
That 1t is resorted to by a privileged
class during the usual vacation period
for the purpose Of rect and recreation il
apparent from the undisputed facts.
Such use is not exclusively for the pur-
poses contemplated by the statute.
There IS no reaeon Why the grand COM
mandery should not bear its just and
equitable proportion of the burdens Of
taxation upon the property owned by it
at Spirit Lake. and the judgment is
therefore affirmed.