Omaha daily bee. (Omaha [Neb.]) 187?-1922, 1919-06-30
SCOTTISH RITE
HALL SUBJECT
TO TAXATION
Judge FIansburg Gives De.
cision in Case Of County
Commissioners Against
Building Company.

Lincoln, June 2o.-The Scottish
Rite temple of Lincoln is subject to
taxation as other property, accord
ing to an opinion of Judge Flans-
burg OF the Lancaster county dis
y tr,ct court handed down Saturday.
~ The county commissioners of Lam
caster county had held that the tenn
pie was subject to taxation and the
building company appealed. In its
appeal the building company set out,
according to the written opinion of
Judge Flansburg:
'"rhat the order of Scottish Rite Masons
has an almoner. whose duty 1t is to con-
tribute moneys IN charity In such a way
that the recipient does not know the iden-
tity of'his benefactor; that the funds for
such-purpose are derived from appropria-
tions mace by TIE lodge from its general
fund and BY voluntary secret contributions
from individual members. That the MEM
council OF all such allied lodges. which Is
located In Washington, and which does no
charitable work. since that is\left to the
subordinate bodies"
Allowed Free Meetings.
ut further appears that the Order Of
Scottish Riten Masons, in whom the right
TO the use OF these properties Is primarily
yested, having allowed the lodge of Odd
Fellow to hold two meetings in the build
ing without charge; that on one occasion
that the churches Of Nebraska are allowed
to uDe the building free Of charge, and
that other Masonic orders are given the
use OF the building for their meetings;
and It further appears that during the
period Of the war the use Of the banquet
hall was turned over to the Red Cross
All moneys coming to the lodge are used
Tor lodge purposes. ana 1t seems to be
the object of the lodge to devote all
me.,ey in excess of operating costs and
payments upon the cost Of the building
to charity.
THE evidence further shows that the
limitations Of members into the lodge are
characterized by religious ceremonies to
q marked degree: that they are very
ciples Of morality. temperance. benevo-
.ence and charity towards each other as
we'll 40 toward mankind in general; and
i Is shown to be one Of the general OBJ
Jects OF the lodge to aid and care for
afflicted and needy members. and to give
like assistance to mankind in general
where called for and needed.
1T Is the contention of the Order Of
Scottish Rite ~Masons that the use Of
this property as above described Is one
exclusively for charitable and religious
purposes, and that therefore the prop
erty 10 exempt from taxation.
1T is not enough that one Of the d.
rect lor indirect purposes Of the lodge be
charitable or religious. but in order to be
. entiIeu 10 exemption from taxation 1t Is
necessary that the association be organized
chiefly, II not solely for one or the other
Of these objects.
TT appears to the court that the
order OF Scottish Rite Masons is es-
senttally a social and fraternal organi-
sation, and that the charity It dis
penses and religion prevalent in its
tnitiatory ceremonies, though highly COM
mendable, are only incident to the work
II parforms, and not the exclusive nor
paramount objects Of Its institution. 1t
therefore follows that the dominant use
for which the building was equipped and
to which 1t has been devoted Is neither
exclusively for religious nor for charitable
y purposes, and that the properties are
not entitled to exemption from taxation.
ut is true that Masonic orders have
been exempted from taxation In some
cases, on the ground that they are
can find. on the ground that the are re-
ligious institutions; and in those cases,
when the exemption has been allowed on
charitable grounds, the evidence was
much stronger in regard to exclusive
charitable features than in the case here.
and usually the statutes Of the states
under which these decisions were rem
braska. This will be noted in the case of
Horton vs.. Colorado Springs Masonic
building society," 173 Pac. 81, Colo. 1918
e 1885, and in the case therein cited.
The majority ruling and the best con-
yidered cases, 1t appears to this court
lions. as Is shown by the evidence here,
10 subject to taxation.
The order of the county board Of
& equalization Is therefore sustained and
ouch properties held to be subject to
taxation for the year in question, 1917"