Dakota Lodge No. 1, I.O.O.F., v. Yankton County
| Decision Date | 17 December 1929 |
| Docket Number | 6529. |
| Citation | 228 N.W. 238,56 S.D. 234 |
| Parties | DAKOTA LODGE NO. 1, I. O. O. F., v. YANKTON COUNTY. |
| Court | South Dakota Supreme Court |
Appeal from Circuit Court, Yankton County; R. B. Tripp, Judge.
On rehearing. Judgment and order appealed from affirmed.
For former opinion, see 223 N.W. 330.
Boyce Warren & Fairbank, of Sioux Falls, Clark & Wyman, and Lars A Bruce, all of Yankton, and W. G. Rice, of Deadwood, for appellant.
Lee H Cope, Orvis & French, and H. A. Doyle, all of Yankton, for respondent.
This case is before us on rehearing. The original opinion from which Judge Campbell dissented is reported in 223 N.W. 330. The decision in the principal opinion turns almost entirely on the question of whether or not plaintiff is a charitable society, and that was the question that was particularly stressed in the brief and argument of appellant. The reargument of the case has not persuaded us that plaintiff is a charitable society within the popular meaning of the word charitable, but the statute (Rev. Code 1919, § 6670) providing for the exemption from taxation, of which appellant seeks to avail itself, provides for the exemption of "all property belonging to any charitable, benevolent or religious society," and we are now of the opinion that the aspect of appellant as a benevolent society was not given sufficient consideration in the majority opinion. We are inclined to agree with the statement in Judge Campbell's dissent that, while the word "benevolent" as applied to a society or organization would probably include "charitable," it is of broader significance, and we think this view is borne out by the use of the word in past legislation of the state and its predecessor, the territory of Dakota. In determining the meaning attached to the word "benevolent" in the exemption of property of benevolent societies from taxation, we must presume that the word was used in the same sense as it is used by the Legislature in other kindred statutes; not merely in statutes on the same subject, but in statutes on cognate subjects. 36 Cyc. 1146.
Chapter 3, title 2, part 3 of the Territorial Civil Code of 1877 (sections 373-569) deals with the subject of corporations. Article 14 of that chapter (sections 538-562) is entitled: "Religious, Educational and Benevolent Corporations." Subdivisions of this article are entitled: "Religious Corporations," "Institutions of Learning," "Cemetery Corporations," and "Other Benevolent Corporations." Under the last-named head it is provided that associations for benevolent and charitable purposes may be incorporated "to establish and maintain lodges, chapters and encampments of fraternities or associations commonly known as free masons, independent order of odd fellows, good templars, sons of temperance and other like benevolent orders or societies." It seems plain from this language that the word "benevolent" was not used by the Legislature as synonymous with "charitable." Good Templars and Sons of Temperance were not organizations to dispense charity, but to promote sobriety or abstinence from the use of intoxicating liquors as a beverage. Yet they were declared by the Legislature to be benevolent orders or societies, and as such were put in a class with Free Masons and Odd Fellows, thus showing that the Legislature deemed Free Masons and Odd Fellows to be benevolent orders or societies. This classification of Odd Fellow's associations as benevolent societies for the purpose of incorporation has been continued in all changes and revisions of the code down to the present time, Comp. Laws 1887, § 3162, Laws 1890, c. 52, § 1, Rev. Code 1903, § 739, Rev. Code 1919, § 8854; in all of which the Independent Order of Odd Fellows was included with other named societies under the general head of benevolent corporations.
The meaning thus attached by the Legislature, through a long period of years, to the word "benevolent," as used in designating the character of societies for...
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