The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974, 1922-03-07
LODGESEXI'ENlPT P
FROM TAXATION i
Ruling Made on Property
Not Held or Leased
For Profit


Masonic bodies are exempt from
taxation on their property when
1t Is not held or leased for profit,
the supreme court decided today
in the appeal Of the state from
exemption Of the Masonic temple
society Of Parkersbutg from taxes
on its land and buildings. Al
though the case involved only an
S160,000 \ assessment, fraternal
organizations hailed the decision
as establishing a afprecedent affect
ing property that might run into
millions In value.
Lodges and orderssof Free and
Accepted Masons are charitable
and beheyolent bodies the deci.
sion OF the court written by
Judge Miller declared, "and their
property. when used solely for
charitable and benevolent ytur-
poses and not held or leased out
for profit, is by theSiaws OF the
state exempt from taxation, and
IL erroneously assessed, such as.
sessment may be avoided by the
aggrieyed order Or corporation
holding such property. by the pro.
ceedings provided by statute.
sIhe provisions OF estion so
otEchapter ; "A oL thf code which
exempts the funds of traternal
!beneht socie tics htt DOT tllelr reaI
estate and office Equipment has
!. mo- application 10 the property of
charitable and benevolent orders
Held or used exeiusiYely for; char.
liable and benevolent purposes.
That statute applies solely to fra
ternalt orders with insurance and
other benefit features connected
therewith,'f,
The case came to the supreme
court from an appeal from the
superior court an action which
was opposed by the tax cimmis-
sioner who said 1t deprived the
state Of lawful revenues. The
assessor had set $4,000 as the
value OF the land and s130,O00
as the value OF the. buildings. The
supreme court upheld the lower
court In its decision. IL,
Another case decided today In
volying fraternal orders denied
the request for an injunction
against the Most WorShipful
Prince Hall, grand lodge Of West
Virginia, A.; f.. & Al NJ, tolpreyent
It from using the designation "a.
F. g. a.. NJ. :, or the word Masons.
The action was brought by the
most worshipfpl grand lodge OF
the Ancient, Free and Accepted
Masons Of West Virginia, from
which the court found a number
Of Subordinate lodges had. with
drawn In 1919 to form the defen.
dant order. In its decision, after
mentioning that there. appeared to
be two opposing factions In color
ed masonry in the state, the court
held that since the members with
drew from the old lodge and form
ed a new one with the same pur-
poses it was entitled to use 4
deriYatiye Of the old name SO long
as 1t did not closely resemble the
old one as to be calculated to de-
ceiye an ordinary person proceed
ing with ordinary care. The
opinion was written by Judge
Ritz. gs, &
Other decisions today, and the
judges who wrote the opinions,
were George B. Davis against w.
H. Fisher, Randolph county, judg-
rnent reversed and new trial
awarded , Judge Meredith; "A. s.
Booker against Lake and Export
Coal corporation, Mercer county,
Judgment affirmed, Judge Mere
dith; John 3. %. Kohlsaats and
others against Main ISLAND, Creek
Coal company, Logan county,
modi lied by Increasing amount of
Judgment reversed, Judge Lively;
App chian Power company
against James D. Tate, Mercer
county, decree affirmed, Judge
Ritz; n. ]. jenkins against w. n.
Kirby and anoth Mercer coun-
ty. decree affirmed, Judge Ritz I;
Dexter and Carpenter, Inc,
against Co operative Fuel com
pany, Mercer county, judgment
reversed and new trial awarded
defendant dge Miller; Walter
"a. Lewis against Welch Whole
sale Flour and Seed company, and
another, McDo DoWelt county sjudg-
ment reversed and . new trial
awarded defendant, Judge Poffens
lbarger; state eS. Rel Aniia Wright
against Oscar Z. Bennett, MERCER
county, reversed in part
CITY BoNDs SOLD
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