State ex rel. Daggy v. Allen
| Decision Date | 30 April 1920 |
| Docket Number | 23,388 |
| Parties | State, ex rel. Daggy, v. Allen, Auditor, et al |
| Court | Indiana Supreme Court |
From Clay Circuit Court; John M. Rawley, Judge.
Mandamus by the State of Indiana, on the relation of Charles W. Daggy against Joe M. Allen, auditor of Putnam county, and another. From a judgment for the defendants, the plaintiff appeals.
Affirmed.
C. C Gillen, for appellant.
Jackson Boyd and Miller, Dailey & Thompson, for appellees.
This is an action in mandate brought by relator, a taxpayer of Putnam county, Indiana, against appellees, auditor of said county and the DePauw Phi Kappa Psi Home, to require said auditor to place the property of said home on the tax duplicate for taxation. The trial court sustained a demurrer to the complaint, relator refused to plead further, and judgment was rendered against him for costs.
The sufficiency of the complaint is to be tested by § 10150 Burns 1914, Acts 1905 p. 36, and Article 10, § 1, of the state Constitution. Section of the statute is as follows: "That any part, parcel or tract of land not exceeding one (1) acre, and the improvements thereon, and all personal property owned by any Greek letter fraternity, which is connected with any college, university, or other institution of learning, and under the supervision thereof, and which is used exclusively by such Greek letter fraternity to carry out the purposes of such organizations, shall be exempt from taxation."
Article 10, § 1, of the state Constitution requires that the general assembly "shall prescribe such regulations as shall secure a just valuation for taxation of all property * * * excepting such only for * * * educational, literary, * * * purposes, as may be specially exempted by law."
The complaint shows that the DePauw Phi Kappa Psi Home, an Indiana corporation, owns the real estate on which a two-story brick building is located, underneath which is a basement for coal and furnace; that the first floor of the building has parlors, library, dining room and kitchen; that the second floor has five bedrooms and bath; that the building is used exclusively by the Indiana Alpha chapter of the Phi Kappa Psi fraternity; that the members of this fraternity pay dues sufficient to cover the expenses of cooking and serving their meals; that some of them occupy the bedrooms on the second floor; that is to say, they board and lodge in this building.
The complaint also shows that they pursue in this building the course of study prescribed by DePauw University; that they are subject to the rules and regulations prescribed by the university; that they have a library and lounging room on the first floor of the building; that once each week the fraternity uses the parlors of the building for its business and secret affairs; that twice each month literary exercises are held in the building; that once each year they...
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