Methodist Episcopal Church Baraca Club v. City of Madison

• Decision Date: 03 April 1918
• Citation: 167 Wis. 207,167 N.W. 258
• Parties: METHODIST EPISCOPAL CHURCH BARACA CLUB v. CITY OF MADISON.
• Court: Wisconsin Supreme Court

167 Wis. 207

167 N.W. 258

METHODIST EPISCOPAL CHURCH BARACA CLUB

v.CITY OF MADISON.

Supreme Court of Wisconsin.

April 3, 1918.

Appeal from Circuit Court, Dane County; E. Ray Stevens, Judge.

Action by the Methodist Episcopal Church Baraca Club against the City of Madison. From judgment for defendant, plaintiff appeals. Affirmed.

This is an action brought to recover taxes paid to the city of Madison, on the ground that the property on which they were levied is exempt from taxation. Appellant is a corporation organized under the provisions of chapter 86 of the Statutes, without capital stock. As set forth in the articles of incorporation, its purposes are to provide for the study of the Bible, and for religious, social, and moral culture, and the obtaining and carrying on of a home for the club. No pecuniary benefits shall ever be paid to any member. Only members of the Baraca Bible Class of the Methodist Episcopal Church are eligible to membership in the club. Applicants must receive a five-sixths vote of the board of directors. There are membership dues of $5 per annum. The membership of the club is from 30 to 40; varies from time to time. There are two general reading rooms, two large rooms on the first floor used for club purposes containing a piano and victrola in the parlor, a general supply of books and periodicals in the reading room, and a few sets of chess and checkers that are very much used. The rooms in the clubhouse are rented to members. A rule of the house gives a club member preference. Any club member who wishes to come in can have the room occupied by a nonclub member. Table board is also supplied. The board is arranged by meal tickets, so much for a meal. Tickets are sold to members and others. There is a house secretary, who is manager of the house. The appellant opened the house or club on February 21, 1916. During the remainder of 1916 and the four months of 1917 its income was as follows: Dues from members, $311.82; room rent, $1,106.93; board for the same period, $5,278.98--making a total income of $6,697.73. In addition to this income appellant made a loan of $500, making the total receipts $7,197.73. The total disbursements of the club during the same period were $7,137, which disbursements were made for groceries, meat, ice cream, ice, gas, light, telephone, fuel, labor in kitchen, and for care of rooms, laundry, miscellaneous expenditures, payment on land contract, insurance, repairs, plumbing, electric light fixtures, for victrola, records, and furniture. They have lectures in the clubhouse every two weeks during the winter season. To these lectures they often invite others besides the club members. There is a Bible study class every Monday evening and study class every Tuesday evening on the subject “Mind of the Master,” a religious work, to which every one is invited that they can get. It meets in the clubhouse. Club members and class members and all the young men try to get other young men, invite them down there to supper occasionally, and then invite them to stay to Bible class. After that they have a mixer, so to speak, and get acquainted with the invited guests. The club aids the Baraca class in keeping up its interest in all these religious activities. They invoke blessing at the table. The record discloses that positions were secured for perhaps half a dozen young men. The only evidence that the funds of the appellant club have been used for benevolent purposes is that flowers were sent to one young man sick in the hospital, which were paid for by special subscription. Some meal tickets were furnished on credit, which were paid. A few scattering meals were furnished free.

The city of Madison imposed, and collected, taxes upon the clubhouse property. The corporation filed its claim with the city council of the city of Madison for a repayment of the tax, claiming the property to be exempt on the ground that it was the property of a benevolent society. From a disallowance of the claim by the city council, an appeal was taken to the circuit court, where judgment was rendered against the corporation, and from that judgment the corporation appealed.

Eschweiler, J., dissenting.Hall, Baker & Whitcomb, of Madison, for appellant.

Wm. Ryan, City Atty., of Madison, for respondent.

OWEN, J. (after stating the facts as above).

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