The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1908-12-28
Does Not Believe Fraternal Or.
ders Can Avoid Tax.
SEND OUT NOTICES.
Instruct County Commissioners
to Put Property on Lists.
Affects Over Two Million Dol
lars Worth of Property.

The state tax commission does not
believe that Judge Dana's decision ex-
empting the property of fraternal So
cieties will be sustained by the su-
preme court and today the commission
ordered all county assessors and coun-
ty commissioners in the state to go
ahead and assess the property of fra
ternal societies just the same as
though no decision to the contrary had
been rendered in the Shawnee court.
The commission holds that the Shaw
nee decision affects only that judges
judicial district and will have no bear
ing over the state until sustained by
the supreme court.
The tax commission studied this mat
ter of taxing fraternaI societies careful
ly soon after its formation and decided
that this should be done. The property
of fraternal societies now on the tax
books of the state totals over two mill
lion dollars and the commission refers
to supreme court decisions that bear
out it's stand that the property is sub
ject to taxation. The Shawnee de-
cision which was to the effect that the
property of Masonic lodges was exempt
from taxation, Will be carried at once
to the supreme court. The Odd Fellows
have filed a similar suit in the Shaw
nee court praying for relief from taxa
tion on the strength of the Masonic de-
ciSion.
The text of the commissions COM
munication to the county assessors is
as follows:
1.-The commission has been asked
number of times what rule is to govern
in the assessment of property of frater-
nal societies for the tax year 1909.
"A decision made by the district court.
of Shawnee county, holding the property
of such a society exempt, has been un-
derstood in some parts of the state as
having established rule of action to be
followed throughout the state. Any such
conclusion is erroneous The decision
of district judge can have no authori-
ty outside his district. A judicial de-
cision which is to control the whole
state can only come from the supreme.
court and the commission may be per
mitted to express the belief that the de-
ciSiOn of the Shawnee county district
court will in all probability not be sus-
tained by the supreme court, as there
are now two decisions by the supreme
court which in effect deny that frater-
nal societies are entitled to an eXemp-
tion of their property from taxation un-
der the terms of the constitution The,
case now being itigated in Shawnee
county will be taken to the supreme
court for its decision.
This question was given careful at !
tention Immediately after the organlza-
ton of the commission in July, 19Of,
and the conclusion of the commisson
concurred in by all its members was I
the one which is announced on pages ,
10. ii. IL and 13 of the conference !
of January 1929. 1908. !
The commission has had no cause to I
change it's opinion. What was then
said might be strongly supported by
from the decision of the !
supreme court of Kansas in the case
of Troutman ct al VS.. the DeBoissiere |
odd Fellows Orphans Home and In
dustrial School association ct al, re-
ported in sixty-sixth Kansas reports at |
page 1 ct seq, but it is not thought !
necessary to reproduce any part or |
that decision as the report can be con-
suited by any person interested.
There was assessed in 1908, in 93 |
counties reporting, property of fra
ternal societies amounting in value to
$21S4914, and the commission be-
lieve that an injustice to other tax
payers would result should this prop
crty be allowed to escape taxation.
"a fraternal society may be consider
ed in a sense as large family with
looser ties than are found in the fam
ilv proper OF which the husband and
father is the head. It would be more
to exempt from taxation
the means whereby the husband and
father supports the other members of
his family, than to exempt the means
Of the larger family of looser ties
drawn together more often for social
pleasures and other personal benefits
heres to the instruction contained in
he report of the conference proceed
ngs and instructs the county and dep
1tv assessors that the property of fra
ernal societies should be placed upon
he assessment roll of 1909 for pur-
poses of taxation"