113 Mich. 388 | Mich. | 1897
The board of assessors of the city of Detroit assessed the property, real and personal, of the Masonic Temple Association, at the sum of #169,000, of the Harmonie Society at #47,700, of the Arbeiter Society at the sum of #13,340, and of the Detroit Telephone Company at the sum of #250,000. The common council, sitting as a board of review, held that the property of the Masonic Temple Association and that of the Harmonie Society were exempt from taxation under subdivision 4 of section 7, Act No. 206, Pub. Acts 1893, which reads as follows:
“Such real estate as shall be owned and occupied by library, benevolent, charitable, educational, and scientific institutions incorporated under the laws of this State, with the buildings and other property thereon, while occupied by them solely for the purposes for which they were incorporated: Provided, that such exemption shall not apply to fraternal or secret societies, but all charitable homes of such societies shall be exempt.”
They reduced the valuation of the property of the Arbeiter Society two-thirds, and of the Detroit Telephone Company to #25,000. The object of this suit is to determine the validity of this action of the council.
The writ of mandamus will issue in accordance Avith this opinion.