"On the trial of the above-entitled and numbered cause the same is and shall hereby be submitted upon the agreed statement of facts hereinafter set forth, which said statement constitutes all the facts presented at the trial, and that the sole and only question to be determined by the trial court, as well as the Court of Civil Appeals and the Supreme Court, in the event of an appeal, is as to whether or not, under the agreed statement of facts, the defendant, the Scottish Rite Benevolent Association, of Houston, Tex., is liable to the payment of taxes, under the Constitution and laws of the state of Texas, or is said property exempt from taxation? If exempt, then judgment shall be rendered for the defendants. If not exempt, then judgment to be rendered for the plaintiff for the sum of $378.11, which amount is the taxes, interest, penalties, and costs for the years 1908, 1909, 1910, 1911, and 1912, and for foreclosure of plaintiff's tax lien on the property described in paragraph 4 of this agreement, against both defendants, the Magnolia Camp, No. 13, W. O. W., being a party defendant, and because it is the present owner of the property.
"Agreed Statement of Facts.
"I. That on the 20th day of March, 1903, the state of Texas issued to the defendant the following charter:
"`State of Texas, County of Harris.
"`Know all men by these presents, that the members of the Ancient and Accepted Scottish Rite of Freemasonry, of the city of Houston, county of Harris, and state of Texas, are desirous of becoming a body corporate.
"`1. The name of said corporation shall be "The Scottish Rite Benevolent Association, of Houston, Texas."
"`2. The purpose for which said corporation is formed is to provide for the relief of needy Masons, their wives, widows, mothers, and children, with the right to own, sell, or mortgage real estate, for the use of said corporation, and to sue and be sued by its corporate name.
"`3. This corporation shall have its place of business in the city of Houston, county of Harris, state of Texas.
"`4. That the term for which corporation shall exist shall be fifty years.
"`5. That said corporation has neither capital stock nor assets.
"`6. The trustees of said corporation shall be five in number, and for the first year the following named persons shall be trustees: W. S. Hoskins, Max Taub, J. S. Wilson, J. C. Baldwin, and A. J. Schureman, who each and all reside in the city of Houston, in Harris county, Texas.'
"II. The above charter was duly signed, acknowledged, filed, and accepted in the Secretary of State's office, and issued as required by law.
"III. That the members of the `Ancient and Accepted Scottish Rite of Freemasonry of the City of Houston,' referred to in the charter, include all members of the San Jacinto Lodge of Perfection, No. 6, and Houston Chapter Rose Croix, No. 5.
"IV. The corporation during the years above mentioned was the owner of lot 8 and 25×25 feet off lot 11, and 25×25 feet off lot 12, and adjoining lot 8, and facing 50 feet on La Branch street and running back 125 feet parallel with Rusk avenue, being in the city of Houston, on the S. S. B. B., Harris county, Texas, together with the improvements thereon which consist in what is termed and styled the `Scottish Rite Cathedral,' this being the only improvement on said property, and being a lodge room for the members of said association. The lot and the building situated thereon are actually used exclusively by members of the association, and no part of the same is rented or used by any other person or institution. That the association owns no property used with a view of profit. That it has no capital stock, and declares no dividends.
"V. The regular meetings of San Jacinto Lodge of Perfection, No. 6, are held in said lodge room on the fourth Thursday of each month, and of the Houston Chapter of Rose Croix, No. 5, on the first Friday of each month. There are often held called meetings of the lodges. Each member pays annual dues of $2.50, while persons applying for and taking degrees pay to the order $50. The sums derived from these sources, as well as from all other sources, over and above the current necessary running expenses, are used for the purpose, and for no other purpose, except as shown in paragraph 7 hereof, than the relief of needy Masons, their wives, widows, mothers, and children, this relief not being confined to members of this local association, but to any and all needy masons, their wives, widows, mothers, and children, when they are not able to provide for themselves.
"There are no salaried or paid officers; there is no rule in the ritual or by-laws relative to what disposition shall be made of its funds. The only reference thereto is found in the charter of the association.
"VI. The funds of the Scottish Rite Benevolent Association are voted to it by the San Jacinto Lodge of Perfection, No. 6, and the Rose Croix Chapter, No. 5. These two organizations are Scottish Rite Masonic Lodges, the membership consisting of Masons who have attained the 14th and 18th degree. The funds of these two bodies are derived from fees of initiation and dues of members.
"The fees of initiation are $22.50 for the Lodge of Perfection and $25 for the Rose Croix Chapter, making a total of $47.50. Dues of $2.50 per year for both bodies. In addition
to these funds, at each stated meeting of the Lodge of Perfection and Rose Croix, the Box of Fraternal Assistance is passed, with the admonition to contribute to the relief of the poor and distressed such sum as the member is accustomed to spend needlessly each day. This fund derived from the Box of Fraternal Assistance is delivered into the hands of the almoner, who disposes of it to whomsoever may need it, irrespective of affiliation or condition, such as may appeal to him. No report being made of the funds to either body.
"The funds secured from these two bodies have been invested in a home for those bodies to enable them to pursue their work as Masonic lodges, and at stated times, and when brought before the bodies, some of the money is appropriated for various charitable purposes. These charities being dispensed to persons whether or not they are Masons, the word `Mason' including all members of Masonic families and dependents. There is no revenue received by the association, except some contributions from the two Masonic lodges named above. The officers draw no salaries.
"VII. This institution is conducted for the benefit of the Masonic order. All the money received from the two Masonic lodges mentioned is used for the members' benefit, except amounts voted to charities on motion made by some brother. The charities for which money is voted are not required by the rules or by-laws of the order to be institutions which are connected with Masonic orders. There is no provision in the rules or by-laws that requires how the money shall be spent, except the purpose being to provide for the organization, so that they may have a home at which they can meet at the least possible expense, in order to carry out the purposes of fraternal unity. The prime object is that the funds are to be expended for the relief of families of needy Masons, or for founding or supporting homes or institutions for Masons. The larger portion of the money has been given to needy individuals, $500 being spent during the Galveston flood, and contributions have been made to the Harris County School for Girls, the Industrial Home for Girls, and several other organizations. The order is not one that does nothing but dispense charity, but it does dispense...
