The evening times. [volume] (Grand Forks, N.D.) 1906-1914, 1913-09-16
TEST CASE WILL
SETTLE TAXATION
The Question Of Lodges and
Churches Being Assessed
Goes to the Courts.

state tax commission, says the COM
expects to place lodges and
kindred organizations on the tax lists
IN accordance with the recent dcision
Of Attorney Genearl Miller. The Far
60 Masonic temple will be placed upon
the tax rolls at once and a friendly
suit probably will be instituted by its
directors to test the state law on be-
half Of the Masonic orders OF the
state.
Mr. Packard also 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 10
OF the opinion that the bankers are
not assessed too much in the aggre-
gate but that tho tax is inequitably
distributed. 1.-THE bankers Of the state
should all be assessed at the same RAJ
ratios as there are Counties said Mr.
Packard. cit is q simple question Of
addition. multiplication and division
to give the banks an equitable assess
ment and yet give the state quite AZ
much revenue as under the present
unjust and: u%nscientific method"
Exempts Religious Houses. 3.
1.-THE attorney generals recent opin-
ion did not include property used ex-
cluEvely for religious purposes. It
must be, borne in mind, however, that
the courts have universally held that
Use and not ownership controls as to
exemption from taxation. For In
stance, property which IL used In the
main for religious purposes. Is exempt.
such as churches n parsonages. but
mere ownership does not exempt II.
If a church owns a house which It
leases for profit, 1t must undoubtedly
bear ito burden Of taxation. II a hall
il used In the week for ONE secular
business from which rent IL received,
1t is not exempt, although It Is used
Sunday for religious purposes. The
predominant use to which property IL
put, controls in the matter Of exemp-
ton. The only property I know of
which 10 escaping under the religious
clause which possibly ought not law
owned by churches. Y. M. c. A., z. w.
G. A. and. dormitory property. The
first class is surely taxable and the
courts have generally held the two
latter classes taxable.
Assessing LodgeA
1.-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 1t IL exempt. Frater-
mites in this state must show either
that they are exclusively charitable
institutions Or. that charity and fra.
ternity r synonymous expressions,
to get within the favorable decisions
Of the courts. Lodge property which
ia used exclusively for the purposes
81. the order has a fighting chance Of
escape. in my judgment. but not 30
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 f%raternities
are specifically exempted. In Wiscon-
sin. where such is the case. lodges
where clubrooms are maintained, have
been adjudged assessable by the su-
preme court. The attorney general
has ruled that posts, lodges, chapters,
councils. communicates. c%onsistoriea
and like organizations" are not ex-
empt. Also the property Of Greek
Letter societies. and like, f%raternities
are a~ssessable. We will put ali Of this
exemption law in all Of it's feature,
before the supreme court. The sooner
We find out what the law IL. the bet
ter. At present we are being harassed
by certain people to assess all this
property and by others not to assess
It,"