Kollasch v. Adamany
| Decision Date | 01 December 1981 |
| Docket Number | No. 79-1579,79-1579 |
| Citation | 104 Wis.2d 552,313 N.W.2d 47 |
| Parties | Sisters Mary Joanne KOLLASCH, Mary David Walgenbach, Mary Raphael Hilger, Mary Concepta Tritz, Mary Philomena Head, Mary Baptista Schlitz, Mary Camillus Vandevoorde, Mary Grace Berzani, Mary Cora Marie Kessner, Mary Patricia Delaney, Mary Agatha Bermel, Mary Margaret Mary Finney, Mary Helen Goebel, Mary Martha Glaser, Mary Joyce Jungles, Mary Loretta Harvey, Mary Danielle Walgenbach, Mary Marian Siedschlag, Mary Sylvia Kimberly, and Sisters of St. Benedict, of Madison, Wisconsin, a Wisconsin corporation, Plaintiffs-Appellants-Petitioners, v. David W. ADAMANY, Secretary of the Department of Revenue, Defendant-Respondent. |
| Court | Wisconsin Supreme Court |
Trayton L. Lathrop (argued), Michael J. Lawton, Michael H. Barton, Shelley J. Safer, Mary B. Lathrop and Isaksen, Lathrop, Esch, Hart & Clark, Madison, on briefs, for petitioner.
Gerald S. Wilcox, Asst. Atty. Gen., argued; with whom on the brief were Bronson C. La Follette, Atty. Gen., John E. Armstrong and E. Weston Wood, Asst. Attys. Gen., for respondents.
The question is, are the Sisters of St. Benedict, in carrying out their religious work subject to the Wisconsin sales tax for that portion of charges made to guests for lodging, food and use of facilities which is allocable to meals?
The majority of the court concludes that the Sisters in furnishing meals to their guests are not "retailers" within the meaning of sec. 77.51(7), Stats. 1973, and not subject to the tax.
Because we hold that the sales tax statute, sec. 77.51 et seq., Stats. 1979, does not apply, we do not reach the issue decided by the court of appeals of whether the sales tax is an unconstitutional burden on the Sisters' free exercise of religion.
The plaintiffs in this action for declaratory judgment are members of a monastic community or priory of Roman Catholic women known as the Sisters of St. Benedict of Madison, Wisconsin.
This action was precipitated when the state advised the Sisters through their attorney that they were required to pay the sales tax and subject to statutory sanctions for failure to pay it in the past.
The Sisters follow the Rule of St. Benedict 1 in their individual and collective lives. The rule does not specify the type of work which its adherents should do. The work which is done is dictated by the area in which the monks or Sisters live, and by the circumstances of the time. During the time of St. Benedict, there was a great need to develop agriculture, and the monks helped people develop the skills needed to create productive fields and grow crops. In the middle ages, there was a need to preserve knowledge and writings, and the monasteries became centers of learning and preservation of culture. In modern times, the Sisters' work has emphasized schools, hospitals, orphanages, homes for unwed mothers, and similar work. More recently, the order has been active in furthering ecumenism, or the bringing together in an atmosphere of dialog and mutual respect people of other persuasions in accordance with the precepts of the Second Vatican Council started by Pope John XXIII and continued under Pope Paul VI. Such work has become the principal activity at the Sisters' facilities 2 involved here.
The following facts are taken from the uncontradicted testimony given at the hearing held in Dane county circuit court on March 28 and 29, 1978, and from the exhibits which were received in evidence.
The priory is incorporated under the name "Sisters of St. Benedict of Madison, Wisconsin" and is part of the Federation of St. Gertrude, a confederation of fifteen autonomous religious communities.
The Rule of St. Benedict consists of a prologue and seventy-three chapters which deal with the government of a monastery, ascetical principles, religious services, property, daily life, appointment of the head of the monastery, community life and similar matters.
The Sisters direct our attention especially to chapter 53, "on the reception of guests," which begins, "Let all guests who arrive be received like Christ for he is going to say, 'I came as a guest, and you received Me.' " 3
The Benedictine communities which comprise the Federation of St. Gertrude engage in activities which they believe are appropriate for the time and their location. As times change and the communities relocate or expand, the work which the sisters do changes accordingly. When the sisters first arrived in Madison, 4 they came in response to a call to start a girl's school. The facilities were constructed to house the school, as well as provide living quarters for the students and the sisters.
During the mid-sixties, the Sisters began offering weekend religious retreats at the center. The Sisters ultimately decided that their ability to provide retreats and a central gathering place for those interested in furthering ecumenism was of greater worth to the community than was their school. As Sister Mary Joanne Kollasch, former principal of the school, said: "When I was out recruiting students ... the other work so to speak was knocking at our door..." They closed the school, eventually named their facilities "St. Benedict Center," and began to develop retreats and conferences consistent with their purpose of furthering an ecumenical dialogue within the city. They also believed that the reception of guests at the center was consistent with chapter 53 of the Rule of St. Benedict.
The Sisters and members of the center's advisory board were concerned that the activities of the center would be focused too narrowly. The Sisters and others active in the center's work wanted to carry on a continuing dialogue with as much of the community as possible. They did not want to limit access to the center solely to religious leaders and other church groups. Reverend Father Philip Sartorius Kaufman, O.S.B. (Order of St. Benedict) testified:
"I think it would be extremely un-Christian to limit the guests to people from organized religion ... the whole Christian thrust calls for openness to all."
Sister Mary Joanne Kollasch, former Prioress of the center, testified:
She testified, as did others, that she is in nowise engaged in "commercial" activity. Toward the end of broadening the base of people who made use of the center, the Sisters sent letters to some businesses offering the use of the center as a meeting place. The Sisters make the decision as to who will be accepted as guests.
The center has been used as a meeting place by government agencies, university groups, church groups, nonprofit organizations, and to a small extent by business groups. The center provides several meeting rooms, including a large auditorium for these groups to use. It also offers outdoor recreational opportunities. The center provides overnight use of the facilities for a fixed fee, including a room, linens, three meals, two coffee breaks, and facility use. It also provides, again for a fixed fee, daytime facility use, including lunch and coffee breaks, and evening facility use, including dinner and one coffee break. Based on their own experience, they often charge a smaller fee to religious organizations.
The day starts with common prayer to which guests are invited to participate, followed by breakfast. At 11:45 a.m., a prayer service, open to all, is held and followed by the noon meal. Vespers are at 5:15 p.m., followed by supper. Participation by guests in the religious services is purely voluntary.
The food which the Sisters prepare was described by one of them as "simple," and normally includes vegetables grown in the center's garden. There is no menu. The rooms and their furnishings provided for overnight stay were also described as simple and rather spartan. Guests are expected to make up their own beds when they arrive.
The following is a breakdown of charges for meals served to the various types of groups which used the center from 1969 to 1973:
-1973 $48,805.28 $15,259.61 $11,693.95 $5,258.21 $1,791.50 $82,808.55 In accordance with the Rule of St. Benedict, if a guest arrives who cannot afford to pay for food or lodging, he is not turned away but is asked to do some work around the center in exchange for the Sister's hospitality. 5 Even those guests who pay are invited to help with the dishes.
Guests at the center are given a short orientation lecture on the center and are invited to attend the daily prayer services if they wish to do so. The Sisters join the guests at their meals and converse with them. They generally do not discuss religion during their meals with guests unless the guests bring the subject up.
This action for declaratory judgment was precipitated when the Sisters' attorney received a letter dated January 10, 1974,...
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... ... A statute is ambiguous if it is capable of being construed in two different ways by reasonably well-informed persons. Kollasch v. Adamany, 104 Wis.2d 552, 561, 313 N.W.2d 47 (1981). However, we have recognized that parties have obviously disagreed as to a statute's meaning ... ...
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