Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1906-06-08
ANANA SOCIETY 1AXES
Important Question Regarding
Right of Religious Societies
to Evade Taxation
DOING BUSINESS FOR PROFIT
Question Of Whether Religious So
ciety Can Garry OF Big Business for
Profit and Escape Assessment to Be
Decided by Supreme court-courts
Asked to Dissolve the Society.
Special TO rlmes-Repupl,can.

Special to Times Republican.
Des Moines June S--can 4 religious
society attempting to obey the injunc-
ton of the apostle TO have all proper
ty in common, exist legally under the
laws of Iowa and own thousands of
acres of land and millions of dollars of
property and do business reaching
nearly million of dollars q year? This
is the question that has been submitted
To the supreme court of Iowa in the
case of the State vs. the Amana So
ciety.
The Amana Society, u peculiar religi-
Gus organization of Iowa county,
claims ii has Il right to do business
concern but escape taxation because 1t
Is Il religious society and attempting to
obey the apostles orders to have all
things in common The state of Iowa,
thru the attorney general, asserts be-
fore the supreme court that the society
may carry out its religious desires and
live with all things in common, but
that it must incorporate as any other
concern for pecun!ary profit must in
corporate.
The courts are asked to dissolve the
society by appointing II receiver and
distributing the property to the menu
bers of the society unless 1t incorpor-
ates.
The magnitude of the question be-
fore the Iowa supreme court is best
understood In the inventory in the
printed argument of Attorney General
Mullan and in his oral arguments made
to the supreme court today. The Am
ana Society was incorporated as a
religious organization December 1,
1859. and its corporate existence has
been extended from time to time. Here
are the leading facts concerning it:
Land 26225 acres in Iowa and
johnson counties of the average value
of $40. total s1.o4a,O0o. Under cultiva-
ton 1886 acres, meadow and pasture
1925, uncultivated 1878
Industries = wooden factories [
cotton print factory, hotels. general
stores. 3 drug stores. blacksmith
shops. g lumber yards. coal and lime
yards.
Population villages, $50 dwellings.
81 barns. 1000 members.
Annual products of the society reach
nearly a million of dollars. and those
that are sold on the market and not
consumed by the society reach over a
half million of dollars and are as TO-
lows:
Merchandise from stores $500. $4,000
Wooden products ............. 1851
Cotton mill products ........ 10000
FIGURING mill products ........ 10000
Live stock sold ............. 1900
Total ). $55O.0O0
Attorney General Mullan argued be-
fore the supreme court today in che
case that the society has exceeded its
powers under its articles Of incorpora
ton as religious society, and that by
that act it's charter has been forfeited.
He argued that whatever the religious
beliefs of the 1000 or more members
of the society as to living with all
in common, the society had in
fact become a gigantic corporation do
ing business amounting to an inn
mense profit each year, and that when
ever a religious society attempts to
obtain property and wealth and power
thru secular business, 1t transcends the
conferred upon it by the
state, and the fact that the members
claim that the transaction of such bus
mess and the gaining of such wealth
is part OF the religious beliefs of
the society is no answer to the charge
made by the state that it is violating
the laws by which it was created.
The possibility that the society may
some day become as menacing as the
Mormon church is suggested by, At
torney General Mullan in his argu-
ment today. He said: 1T is true that |
the Amana Society has not attempted
10 acquire the temporal power which
was attained BY the Mormon church:
but can it be said that in the future
some strong. ambitious man, actuated
BY a desire to extend the influence of
the society and to greatly increase it's
wealth and property, may not become
the head and ruling spirit of the cor
poration? If that should occur, and
It is held that the society may, under
It's articles of incorporation, transact
all classes of secular business as a
part of its religious belief, no reason
exists why, under the management of |
such an ambitious head the society |
nay not extend it's influence over a
arge portion of the state, and hold in |
is own right many hundred thousand |
acres OF land, and thereby become a |
dominant power which will be practi-
,ally beyond the control of the courts
md state authorities? The sugges-
ion is not exaggerated. Its prototype
Exists in the Mormon church"
It is probable that no case has ever
,een more exhaustively argued before
he supreme court of this state than
his case. Every phase of the question
vas submitted to the supreme court to-
lay in the oral and printed arguments.
The magnitude of the property in
-olved, the magnitude of the legal
,uestions and the possibilities Of the
ociety becoming future dominant
power in the state, make it one of the
most interesting as we'll as important
asses. Within the past few years the
society has been acquiring land very
apidly and has increased enormously
II wealth.
The attorneys for the society, led by
Judge NJ J. Wade, of Iowa City, main
ain that the articles of incorporation
md bylaws of the society give IL au-
hority to transact this business. At
orney General Mullan claims that the
articles may state that authority, but
he articles can only exist under the
au ond the law does not allow relg- |