The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1907-08-21
Exempts All Property under
a Lodge Room"
MEANS MUCH HERE.
Remove Million and a Half of
Property From Tax Rolls.
County Commissioners Decide to
Ignore This Provision.

that will eventually result in testing the
constitutionality of the new state as
sessment and taxation law whereby the
state tax commission was created.
1t is the opinion of the county COM
missioners, and this opinion is sustained
by the advice of ]. J. Schenck, the
county attorney that the new tax law
is defective from a constitutional stand
point because of the exemptions of GER
tain property from assessment and tax
alton.
Briefly the new law provides that all
buildings and property belonging to
benevolent and fraternal orders which
are situated under rooms for lodge pur-
poses and when the rent from these
buildings are devoted to the purposes of
the lodge or organization, shall be ex-
empt from taxation, as well as their re-
serve funds.
1t is figured that this exemption in
Jaw if valid, would remove about a mil
lioE and a half of dollars worth of real
estate in Shawnee county from the tax
rolls. This provision of the law would
affect Shawnee county probably to a
greater extent than any of the other
counties in the state because it is the
headquarters of so many large fraternal
organizations, who have invested their
funds in property in the city and
county
When the county commissioners start
ed to make UP the tax rolls for the coun-
and came across this rather remarkable
exemption provision. They asked Mr.
Schenck. the county attorney, for an
opinion on the proposition. Seeing that
the matter was one which really affect
ed every locality in the state, MI
Schenck wrote to the attorney general
for an opinion on the constitutionality
of this feature of the new law.
Mr.. Jackson replied that the law was
constitutional to his mind, because un-
der decision of the supreme court OF
the state, the legislature had the right
to exempt such property from taxation
as it saw fit.
Kansas is one of the few states in
the country where it's court of last re-
sort has made such a decision when
there is a constitutional provision ex-
empting certain property from taxation,
as there is in the Kansas constitutions
In nearly all of the other states the
courts of last resort have held that the
constitutional exemption is a limitation
and that the state legislature has no
right to go any further in the matter OF
exemptions. But the supreme court of
Kansas has held differently. and, as
stated it has decided that the legis-
lature may exempt such property as it
pleases from taxation
Is Going Too Far.
But the Shawnee county commissioners
and J. ]. Schenck, the county attorney,
notwithstanding the opinion of the at
torney general of the state, believe that
this exemption of property owned by
lodges ana IraCerndl ORGANIZATIONS from
taxation, provided the upper part of
the property is used for lodge purposes,
is going too far in the matter Of exemp-
tions.
They point to the constitutional pro-
vision to the effect that the legisla-
ture must provide a fair and uniform
system of taxation for the state and in
sist that legislation making an ex-
emption will relieve quite an enorm-
Gus per cent of the total realty in any
one county or the state from taxation,
does not either in spirit or in let
ter. provide for a uniform system OF
taxation They, therefore. have de-
cided not to recognize this exemption
in the new law and have placed all the
property owned by lodges and frater-
nal organizations on the tax rolls, as
has been the custom in times passed
Heretofore only the paraphernaIia of
these organizations have been exempt
from taxation
The result of this action by the
county commissioners will be that the
organizations coming under this most
remarkab BILE exemption of the new law
will claim their exemptions and en1oin
the county from collecting the taxes.
Then the matter will be taken to the
courts and the constirutionality of the
measure, particularly it relates To
these exemptions. will be thrashed
out
Shawnee county in the last legislature
hav stated that they were ignorant OF
this exemption provision in the law
an dwould never have stood for it for
one moment had they known of its
presence.
A good many politicians. whose at
tention has been called to the mat
ter. look upon it as one Of the most
greivous political errors that the Re
publican party has ever committed
and some of the mhave gone so far
as to state that Governor Hoch ought
to call an extra session of the Legfs-
latuer for the sole purpose of amend
ing the new tax law by wiping out
this unusual exemption provision.
Text of the Law.
In the first paragraph of section two
o fthe new taxation act which relates
to exemptions. is the following lam
guage. which relaes to the matter at
issue. land all that portion of any |
building and the ground upon which |
such building stands. belonging to any
literary. educational. scientific reli-
gfous benevolent or charitable cor |
poration, organization. or society, sit
uated under any lodge. audience or |
assembly room used by such corpora
ton organization, or society or the /
ante chamber halls, passages or |
other compartments designed for and |
used as appurtenances of such lodge, !
audience or assembly room, as we'll as |
said rooms and appurtenances shall be,
wholly exempt from taxation when the
norton of said buildings so situated is |
leased or rented for legitimate pur-
noses. and the net rents or earnings |
thereof are applied exclusively to lit /
erary, educational scientific. religious |
benevolent or charita bic purposes
There is no mistakinS the interpre- |