101 Neb. 274 | Neb. | 1917
Mt. Moriah Lodge No. 57, Ancient Free and Accepted Masons in Nebraska, was the owner of a second story of a building located in the village of Syracuse, Nebraska, and was also possessed of a limited supply of furniture and paraphernalia used in its lodge work. The authorities taxed this property for the year 1913. The plaintiff paid the tax under protest, and thereafter brought suit against the county of Otoe to recover said taxes. A jury was waived, and the court rendered judgment for the plaintiff for the full amount of the tax on the ground that said property is exempt under section 6301, Rev. St. 1913. The defendant county appeals to this court, and asks a reversal, contending that this property is not used exclusively for charitable purposes, and that the decision is wrong for that reason. Cases are cited wherein it is held that “a Masonic lodge is not a charitable benevolent institution.” City of Bangor v. Rising Virtue Lodge, 73 Me. 128; Morning Star Lodge v. Hayslip, 23 Ohio St. 144. In the case of Watson v. Cowles, 61 Neb. 216, this court held that the taxes would have to be paid on the evidence that a part of the building was used for residental purposes and a part for school purposes, and that the plaintiff must show affirmatively the facts that render his property exempt from taxation. In the case of Y. M. C. A. of Omaha v. Douglas County, 60 Neb. 612, that portion of the building used for business purposes was held not exempt from taxation. This court also held in Royal Highlanders v. State, 77 Neb. 18, that the mere fact that an organization is carried on not for profit does not of itself exempt it from taxation. The trial court in the decision of the case at bar no doubt was governed by the decision of this court in Plattsmouth Lodge v. Cass County, 79 Neb. 163. The defendant insists that this case cannot be controlling for the reason that it was decided upon a stipulation of facts from which the Plattsmouth Lodge was declared to be an organization conducted exclusively for charitable and benevolent purposes. In that case the syllabus is: “Under the agreed
In order to determine whether the case at bar is controlled by the Plattsmouth Lodge case, it is necessary to ascertain the character, object and purpose of the plaintiff lodge as shown by the evidence. The property assessed is a hall, being the second story of a brick building located upon a part of lot 6, block 15, in the village of Syracuse, Otoe Couty, Nebraska, the lower story of said building being used and owned by the First National Bank of that village. The lodge also owns the furniture and paraphernalia used in its lodge ceremonies. The second floor of said building consists of one large room, two anterooms, and two medium sized rooms which are used by plaintiff lodge. The lodge is supported by annual dues of $5 from each member and the fees for doing degree work which are charged the candidates and placed in the treasury of the lodge, a portion of which goes to the support of the Grand Lodge and the Masonic Home located at Plattsmouth, Nebraska, and a portion is used for charitable purposes, being distributed by three officers who constitute a standing committee on charity. The expenses of the local lodge are for fuel, light, cleaning of the hall, and work of that kind. These funds are confined largely to helping needy members of the order, not necessarily those who are members of the local organization, but those who have been such. The Eastern Star also uses the lodge hall for its meetings. It is an organization composed exclusively of the wives,
Inasmuch as the • plaintiff failed to show that its property is used exclusively for charitable purposes so as to come within the constitutional and statutory exemptions, the case should be reversed and judgment directed against the plaintiff.
Per Guriam. • For the reasons stated in the foregoing opinion, the judgment of the district court is reversed and the cause remanded, and the trial court is directed to enter judgment against the plaintiff,' and this opinion is adopted by and made the opinion of the court.
' Reversed.