Mason v. Zimmerman

• Decision Date: 12 February 1910
• Docket Number: 16,356
• Parties: HENRY F. MASON et al., Appellees, v. SAMUEL ZIMMERMAN et al., Appellants
• Court: Kansas Supreme Court

106 P. 1005

81 Kan. 799

HENRY F. MASON et al., Appellees, v. SAMUEL ZIMMERMAN et al., Appellants

No. 16,356

Supreme Court of Kansas

February 12, 1910

Decided January, 1910. [Copyrighted Material Omitted]

Appeal from Shawnee district court; ALSTON W. DANA, judge.

STATEMENT.

ON June 27, 1908, the appellees commenced this action in the district court of Shawnee county, Kansas, against the appellants taxing officers, to enjoin and restrain the appellants from levying and collecting taxes on lots 26, 28 and the west 21 2/3 feet of lot 30, on West Eighth avenue, in the city of Topeka, alleging that the plaintiffs are the council of administration of the Most Worshipful Grand Lodge of Ancient Free and Accepted Masons of Kansas, and as trustees for such grand lodge hold the legal title to the real estate described. The petition also alleges that the lots do not exceed five acres in extent, and there is erected thereon a two-story brick building, which was paid for by such grand lodge, the same being an unincorporated organization, and the lots and building are used and occupied exclusively by such grand lodge and by its officers and agents; that in the building are certain articles of personal property, consisting of household and office furniture and books, used by such grand lodge of Masons; that such grand lodge is a benevolent and charitable association, and the above-described property, real and personal, is occupied and used exclusively for benevolent and charitable purposes, and was so as aforesaid owned, occupied and used on the first day of March, 1908, and for a long time prior thereto; that the lots and the building thereon, as well as the personal property, are owned by such grand lodge, the legal title thereto being held by plaintiffs for the use and benefit of the lodge, and being so held for the reason that the lodge is not incorporated, and, therefore, as an association, not capable of taking title thereto.

The petition further alleges that the lots and the building thereon, as well as the personal property, are exempt under the constitution and laws of the state of Kansas from taxation, and were so exempt on the first day of March, 1908, yet, notwithstanding such exemption, that through and under the direction of the tax commission the tax assessor of the county of Shawnee has assessed and returned the lots and building and the personal property for taxation for the year 1908, the building and lots being valued for taxing purposes at $ 13,000 and the personal property at $ 2500, and defendant Samuel Zimmerman, as county clerk of Shawnee county, threatens and is about to enter the property described upon the tax rolls of that county, the defendant board of county commissioners will levy taxes thereon for state, county and municipal purposes, and the same will be collected by defendant Stanley Medlicott, as county treasurer, unless such officers be restrained from so doing, and if the taxes are not paid on the real property the same will be sold by the county treasurer for unpaid taxes, and a cloud thereby cast upon the title thereto.

The answer of the defendants denies that the organization described in the plaintiffs' petition, to wit, the Most Worshipful Grand Lodge of Ancient, Free and Accepted Masons of Kansas, is a benevolent and charitable association, and denies that the property or any part thereof described in the plaintiffs' petition is occupied and used exclusively for benevolent and charitable purposes, and denies that the property or 'any part thereof set forth in the plaintiffs' petition is exempt under the constitution and laws of the state of Kansas from taxation, and denies that the property or any part thereof was exempt from taxation under the laws of the state of Kansas on the first day of March, 1908.

Upon the trial the court made the following findings of fact and conclusions of law:

"FINDINGS OF FACT.

"(1) The Most Worshipful Grand Lodge of Ancient, Free and Accepted Masons of Kansas is the owner of the property described in the petition, the legal title thereto being held in trust by the plaintiffs, said lodge being an unincorporated association. The property in question is a tract of ground in the city of Topeka, of less than five acres, upon which is a building occupied and used by said grand lodge. The county assessor of Shawnee county has assessed and returned said property for taxation for the year 1908, and the defendants are proceeding to place said property upon the tax rolls of said county, and will enforce the collection of taxes levied thereon for general state and county and city purposes unless restrained by this court.

"(2) Said grand lodge of Masons is an association of persons who are or have been the principal officers of the subordinate lodges of Ancient, Free and Accepted Masons of the state, who meet in annual convention for the transaction of business and affairs of such grand lodge. The plaintiffs are the four principal officers of such grand lodge, constituting what is known as the council of administration. The grand secretary is also elected at the annual meeting of the grand lodge, has an office in the building on the premises in question, and attends to the routine business of the lodge. The grand lodge has general supervision and control of the affairs of the subordinate, or local, Masonic lodges of the state.

"(3) The order of Ancient, Free and Accepted Masons is an association of persons that has existed for several hundred years, and exists generally in all civilized countries. In the state of Kansas there are 379 local, or subordinate, lodges, organized under the supervision and direction of said grand lodge, and subject to its jurisdiction. The lodges of this state are independent and separate from those of any other state or country, except that all Masonic lodges are bound by certain ancient landmarks and principles, which are not subject to change by either a subordinate or grand lodge. The objects and purposes of the Masonic order and of the Masonic lodges of Kansas are to inculcate in their members the principles of morality, temperance, benevolence and charity, and teach them their duty to one another and to all mankind; to care for the sick and afflicted, to relieve the wants of the needy and destitute, and to promote the general good and welfare of their members and their families, or the widows and orphans of such members. None of such lodges are, or are permitted to engage, in any business for profit, nor is there connected with them any sick or death benefits, to which such members are entitled by reason of any consideration given by such member to secure the same, the care of the sick and help of the needy being actuated by purely charitable and benevolent motives, without return or compensation. Under the rules of the order each subordinate Masonic lodge pays annually into the treasury of the grand lodge a sum equal to one dollar for each member. In addition to such contribution, each subordinate lodge, through its committee on charity, which each lodge is required to have, makes contributions for the care of the sick and the help of the needy, as circumstances may require, generally among its own members and other Masons and their families, but not exclusively so. Such lodges are, as a rule, supported wholly by annual dues paid by their members, and the moneys so received are devoted wholly to current expenses and to charitable and benevolent purposes.

"(4) The functions of the grand lodge are, for the most part, of an administrative character. Its revenues are derived almost entirely from an annual per capita tax of one dollar on the members of the subordinate lodges, which amounts to annually about $ 30,000, there being about 30,000 Masons in the state subject to such tax. The grand lodge operates under a constitution and by-laws. By the former it is expressly prohibited from engaging in business of any kind, or from being a party to, or shareholder in, any business partnership or corporation; but the constitution expressly authorizes it to found, organize and maintain 'a Masonic home within the state of Kansas for the relief and benefit of distressed and destitute Masons, their wives, widows and children.' In the year 1893 the grand lodge secured the incorporation of the Kansas Masonic Home, the purposes of which, as stated in the charter, are 'to maintain a home in the state of Kansas for Master Masons, their wives, widows and children, and children of members of the Eastern Star, in such manner as the by-laws may direct.' Under the charter as amended this corporation is governed by a board of directors, consisting of nine members, four of whom are the council of administration, four are elected by said council of administration, and one by the grand chapter of the Eastern Star, the Eastern Star being an association of wives and daughters of Master Masons. About the year 1896 the board of directors of the Kansas Masonic Home, under the direction of the grand lodge, and from moneys furnished by the grand lodge, purchased a building and grounds at Wichita, Kan., which has since been occupied, used and maintained as a home for dependent Master Masons, their wives, widows and children and children of members of the Eastern Star. Since the institution of said home between 300 and 400 different persons have been kept and maintained, and at this time there are from sixty to seventy-five persons in the home. The inmates...