Devils Lake inter-ocean. (Devils Lake, N.D.) 1909-1915, 1913-09-12
RlejF'o 4 : !: J. rts !; I On ]
Nelu e. < Ruling . Il i, ';lg
SE a {3 Ss5s ~ Ntfs5Si 344 y<SS3t--D ~
ror,,,flictir,g I
RE.PoRT GAINED GEEDENcE THAT
EL-ffGious PROPERTY WAS
TAXABLE. u

i:.t- Is AAfsiSh, N. ~, sept. lZ.-Ihe en-
tire State is much interested in a re.
cent &c opinion handed down BY Attor.
ney8 General Miller relative to the as
sessnullssnrt sanrt nrtssof certain properties which
have hitherto been exempted. This
opllln1io IN holds that portions of the
"A ~ " exemption law is in conflict with
section:l76 of the state constitution.
This section of the constitution ex.
empts from taxation all property
use U edAsxclu d lusively for school, religious,
EeemeteFy and; charitable purposes. as
Well assAederal, state, county, city,
town '9Wa AZ Nip and school PROPERTY The
attorls generals office#5sis of the
opinioiissthat hospitals. which are ex-
emp srp f.edsund .s der, paragraph, 6Sof the 1918
al5ddI ail5ddI Elod ges asbs, chapters, COM
q nderies, etc, pied by the same
law al'R't,s ,fare 4 taxabl eeMnder section 176 Of
the Cons stitution.$ $5S
eport has gained circulation
Throughout the state that this opinion
illT es1le manner affects religious in
Estifutions. The opinion does not touch
upen religious institutions of any de-
scrp psfon not even 4dormtories own
ed and operated by religious societies.
II doss not give any authority for
placing uopn the tax rolls any prop
5erty owned by a religious. body and
exempted by chapter 208sof the ses-
sion avs of 1913. The attorney gen
erals opinion, which was written by
Judge y sarmody, lis as follows: .i-
Section l76 of the constitution, re-
quirss the legislature to pass laws ex-
emptIng property used exclusively for
school relig gious, cemetery, or charit-
able purposes, and personal property
to any am cunt not exceeding in value
5000 for each individual liable to tax
alton It also exempts from taxation
all property Of the United States and
4 the state, county and municipal cor
Ia lis der till section the
Constitution, in my opfnion para
graphs 5,6, and s are
constitutional. Paragraphs 8 of said
section is in my mind unconstitution-
al, as I do not believe that section
comes within the provisions Of, sec
| tion ll76 sof the state; constitutions In
my opinion chapter $50 Of the session
laws Of 1913, amending section 1854
Eof the revised codes of n. 1905, is un-
Institutional as follows: Sections ].
E2,Y3, s6, and g. 55s. .S.i 4. {.
| In my opinion all that part of sec.
! tion g that attempts to exempt from
taxation public hospitals under the
control Of rel igious or charita BILE SO. SO.
cieties used wholly or in part for pub.
Ilic charity is. uncon stitutional, as the
hospital must be used wholly for
charities u Sgi ii. (. 4; Il
II think section 9 wholly suncon;
stitntio onal. a 3.s5 / /
| M AS regards fraternal societies the
lconstitution of North Dakota differs
from that Of most states in that il
does not exempt from taxation benev.
lolent societies and the attirney gen
ieral Of North Dakota does not be
IlieYe lodges and kindred organizations
are either exclusively charitable 1o q
educational. The only exempt ptions 81 q
1.-THE constitution under which they
could come. III ss$,sa n n, u 8 zs5f :