The Fargo forum and daily republican. [volume] (Fargo, N.D.) 1894-1957, 1913-09-15
FRAIERNAL
PROPERTIES !. !.
ON TAX LIST
Tax Commissioner Packard
Made the Announcement
Friendly Suit Will Be Brought
to Test Case
Temple VIII Be Placed
on the List = - :

F. E. Packard, member of the state
Gardner today. Mr.. Packard is in this
section Of the state in connection with
the listing of escaped property for the
purpose Of taxation.
The commission expects to place
lodges and kindred organizations on
the tax lists in accordance with the
recent decision of Attorney General
Miller. The Fargo Masonic temple
will be placed upon the tax rolls and
a friendly suit win probably be in
stituted by its directors to test the
state law on behalf of the Masonic or
ders Of the state IL
Mr.. Packard was in conference with
Secretary Macfadden of the State
Bankers association and believes that
a settlement OF their troubles can be
effected outside of the courts He is
of the opinion that the bankers are
not assessed too much in the aggre-
gate but that the tax is inequitabIy
distributed. The banks of the state
should all be assessed at the same
of at as many ratios as there are
counties" said Mr.. Packard. "It is a.
simple question, eG edditian, H1ultipEs-
cation and division to give the banks
an equitable assessment and yet give
the state quite as. much revenue as
under the present unjust and unscien-
tific method" "'"
However," continued Mr.. Packard
Il am not here to worry about the
banks and the state board of equaliza-
tion-we have the facts and the incIi-
nation to make an equitable assess
ment OF the banks If some lawful prc-
cess can be evolved. I am to meet
our secretary, Mr.. Kositzky at Valley.
City and make all kinds Of people
happy in Barnes county by putting the
leased sites on railway rights of way
and the classes of property included
in Attorney General Miller's opinion
on the tax rolls" f.. ..,.,
There is no question about leased
sites on the right of ,way-the roads
do not deny the tax and of course
their lesees' will have to pay the tax.
some people think it hardship that
we are putting escaped property on
Tor six years. We do not. When nv
property escapes taxation, you, Jones,
Smith and my neighbors pay my share
OF the tax burden in increased taxes.
II my property has escaped its just
burden or taxation for twenty five
years, 1t is no more than fair that I
pay for six of the twenty-five years
and help tighten your burden. The
escaped property had best not kick
TOO strenuously on six years as the at
torney general has held, believe, that
1t is liable for ten years."
No, the attorney generals opinion
did not include property used excIus-
lively for religious purposes. It must
De borne in mind, however, that the
courts have universally held that use
and not ownership controls as to ex-
emptlon from taxation. For instance
property which is used in the main for
religious PURPOSES is exempt, such as
churcnes and parsonages, but mere
church owns a house which it leases
for profit. 1t much undoubtedly bear it's
burden of taxation. If a hall is used
in the. week for some secular business
from which rent is received, it is not
exempt. although it is used Sunday
Tor religious purposes. The predon1i-
nant use to which property is put, con-
trols In the matter of exemption, The
only property ] know of which is es-
Gaping under the religious clause
which possibly ought not lawfully to
escape, is rented property owned by
churches, Y. M. C. A., Y. w. c. A. and
dormitory property. The first class is
surely taxable and the courts have
generally held the two latter classes
taxable.
THE attorney general has ruled that
lodges and kindred organizations must
go on the tax rolls and we will put
them on. OF course fraternal societies
are exempt in most states, but not in
North Dakota. The law supposes all
property to be taxable and to escape.
proof must be made beyond reason
able doubt that it is exempt Frater-
mites in this state must show either
that they are exclusively charitable
institutions or that charity and fra
ternity are synonymous expressions, to
get within the favorable decisions or
the courts. Lodge property which is
used exclusively for the purposes of
the order has fighting chance OF es-4
cape, III my judgment, but not so with
lodge or society property which is used
a greater portion of the time for other
purposes. Lodges having club rooms
and their accessories do not escape In
states where fraternities are specifi- q
cally exempted. In Wisconsin, where
such is the case Elks lodges wnere
clubrooms are maintained, have been
adjudged- assessable by the supreme
court. The attorney general has ruled
that posts, IOdgcS, chapters, councils,
commentaries, consistories and like
organizations are not exempt. Also
the property of Greek Letter societies
and like fraternities are assessable. we
will put all of this property On the tax
rolls and test this exemption law IN
all of its features before the supreme
court. The sooner we find out what
the law is. the better. AT present we
are being harassed by certain people
to assess all this property and by 9TH
ers not to assess it, We have no de-
sire but to enforce the law OF The state
regardless Of our own desires In the
premises, = rs 81