The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1906-03-21
FOR BIC BUILDING.
Knights and Ladies of Security
Plans One.
Would Spend $4,000 in It's
Construction.
AWAIT THE DECISION
Adverse Action in Case Pending
Would Change Plan.
Then Supreme Headquarters
Night Be Taken Away.


Unles the supreme court returns a de-
cision exempting the reserve fund Of
the Knights and Ladies of Security
from taxation. the order will not only
remove its headquarters to some other
state where the laws are more favor
able, but Topeka viii lose a $4,000
office building which the lodge 10 plan
ming to erect here as it's headquarters
in the event the decision is to its in
terests.
It is a settled determination on the
part of the order to leave Kansas and
establish its headquarters in some other
state. in case the supreme court re-
verses Judge Dana Of the Shawnee
county district court and compels it to
pay taxes on its emergency fund Last
week the trustees of the order met in
Topeka and framed a formal recon-
mendation to the national convention,
to be held in Denver on June u, that
In case the headquarters remain in To-
peka a new first class office building
shall be erected here. to particularly
answer the needs Of the lodge. There
is no question but that the national
convention will ratify the recommended
ton. The trustees who were here are:
Irwin S. Mackey, Apple Greek. O.; W.
I. Dutton, Erie, KaE.; A. E. Kea-
bic, Breckenridge, Colo; F. c. Miller,
Ionia, Mich, and NJ Y. Rusk. Brook
field, Mo. President W. B. kirkpatrick
Of Topeka, Vice President c. A. Gowen,
Secretary J. NJ Wallace, and number
of other officers of the order met with
the trustees. At the same time the
finance, law and executive committees
also had sessions All of the very
prominent men of the order were in
Topeka, and their recommendations
amount to practically the same thing
as a formal order from the national
convention.
Secretary Wallace said this morning:
These committees were IN session IN
Topeka practically all of last week and
day. On account of the inadequate
vault room, here in the Security build
ing where we are now located, and the
imp disability of building other vaults
without destroying the value of the
store rooms on the first floor, make it
necessary for US to consider the build
ing Of special places TO keep our rec
OrdS. After an exam nation the truS-
tees made the recommendation that a
building suitable to the needs of the
society be erected. This recommend
ton comes up for formal conside ration
at the national convention in Denver
on June 12. good, big. fine tasty
Office building will be put up, one COM
mensurate with our nee'ls- Our vaults
are crammed full right now and we
must have a better place TO k9sp them,
and one where they can be kept with
better sVstem. Our order is growing
very, very rapidly ana daily our vol
ume Of business is increasing. We are
now esta bhshed in seventeen states"
In case the supreme court returns
an adverse decision. 1t is the intention
of the order to surrender its charter
in Kansas. and move to some other
state and establish headquarters. That
is just what the Woodmen of the
World have already decided to do, with
regard to Nebraska. That order is
located at Omaha and has a home
there worth over 100000. After a
test case in the lower and supreme
courts, the decision was that the re-
serve and emergency funds of the or
der shall be taxed, and at once the
Woodmen decided to move, and are
now looking for a location The Of
ficers of these orders argue that these
funds are in trust for the benefit of
the insured. The Knights and Ladies
of Security have q reserve fund of be
tween 100000 and $900,0 and taxes
on that sum would amount to about
$50, 900 annually. This would build a
new headquarters If accumulated for
two or three years and very good one
at that. That is just what the order is
figuring on. If the decision is ad-
verse, it will move to some state where
the fund is exempt, and there build its
home. If the decision is favorable then
the headquarters not only remain here,
but new building will be erected in
this city for its special use.
A year ago the order refused to pay
tax on its emergency fund. SO as to get
the matter into the courts for a test.
Judge Dana decided in the favor of the
lodge. The board of county commits
sioners then appealed the case and it
went before the supreme court last
week It is the hope of the order that
a decision Will be handed down before
the convention in Denver in June.