The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1908-10-24
CAN NOT BETAXED
Masonic Property Is Exempt
Says Judge Dana.
Oader a Charitable One and
Free From Taxation.
CASE is IMPORTANT.
Affects a Great DIAL of Pro-
perty in Kansas.
Action Brought on Behalf of
Grand Lodge.
CASE is IMPORTANT.
CONCLUSIONS OF LAW:


81. The fact that the charitable and
benevolent acts of the grand lodge, A
+. and A. NJ, are for the most part
for the benefit of a limited class. does
not exclude it, within the meaning of
the constitution and statutes of the
state, from being considered a charita-
BILE and benevolent association whose
property is exempt from taxation
2 the plaintiffs are entitled to
permanent injunction as prayed for in
the petition.
"A. w. DANA. judge
The above conclusion of law was the
written verdict, handed down this
morning by Judge A. w. Dana, of the
Shawnee county district court, in the
case of Henry F. Mason, grand mas
ter, and others against S. G. thinner
man and others. The suit was brought
on behalf of the grand lodge of the
state, A. F. and A. M. by Judge T. F.
Carver, to restrain Zimmerman county
clerk, the board of county commission
ers and the state tax commission from
assessing and listing for taxation, the
Masonic property at Eighth and Har-
rison streets. The great Importance
attached to this case and the decision
rendered by Judge Dana today, lies in
the fact that the Masonic order owns
thousands of dollars worth of pro-
perty In the state, upon which the or
der claims exemption under the law
making charitable institutions nom
taxable The Shawnee county asses
sors, placed the Topeka Masonic home
and library on the tax rolls, and were
preparing to list the same, when JUS
tice Mason, grand master of the or
der. filed his petition for permanent
injunction.
Shawnee county and Sedgwick coun-
tV are the OnlV counties which boU fn
date, attempted to tax Masonic pro-
perty of this description. Sedgwick
county assessed the Masonic Home at
Wichita, and the order brought suit
similar in nature to the Shawnee coun-
ty suit. The Wichita case was held
up, temporarily, pending the decision of
Judge Dana, and probably no fur
Their effort will be made to collect taxes
on the Wichita institution.
The Shawnee county authorities en-
tered the contention that, because the
Masonic charities were alleged to be of
benefit to members of the order, and
were not general in character, the
MaSons were not exempt. Judge Dana
however in his written Findings of
Fact, which precede the Conclusions of
Law above quoted, agreed with the pc
titioner in nearly every feature of the
case. He found that the most worship
full grand lodge, A. F. and A. NJ. of
Kansas owned the property described
an unincorporated association. That
the property in question was certain
tract in Topeka, less than acres in
extent, and fitted with building oc-
cupied by officers of the lodge as Of
fees, also as a literary building and
home. Further, that the petitioners
were correct in their allegation that
unless the court interfered, the county
authorities would list the property for
taxation and collect thereon.
He finds further that the Masonic or
der in Kansas, raises funds only by Il
small per capita tax of 81 per annum,
thereby securing by this means, about
$50 900 per annum. The revenues since
January, 1903 are quoted at s146,100.62.
of which $6S, 340.39 has been expended
for charities: that no part of the build
ing under controversy is leased or other
wise used for profit, and finally, that
certain sums of money are annually
set aside for general charities, outside
the lodge proper Judge Dana includes
the Wichita home in his findings. The
petition, in citing charitable expendi-
lures, calls attention to the home,
where from 300 to 400 aged or INDECENT
members of the order have been cared
for.
When County Clerk Zimmerman was
informed that he had been restrained
from placing the Topeka Masonic
property on the tax rolls, he said:
1.-The bad feature of this case is, that
every lodge in the state will follow
suit, and demand exemption on the
same grounds"