Trs. of Green Bay Lodge, No. 259, B. P. O. E. of Am. v. City of Green Bay

• Decision Date: 27 September 1904
• Citation: 122 Wis. 452,100 N.W. 837
• Parties: TRUSTEES OF GREEN BAY LODGE, NO. 259, B. P. O. E. OF AMERICA v. CITY OF GREEN BAY ET AL.
• Court: Wisconsin Supreme Court

122 Wis. 452

100 N.W. 837

TRUSTEES OF GREEN BAY LODGE, NO. 259, B. P. O. E. OF AMERICA

v.CITY OF GREEN BAY ET AL.

Supreme Court of Wisconsin.

Sept. 27, 1904.

Appeal from Circuit Court, Brown County; Saml. D. Hastings, Judge.

Action by the Trustees of Green Bay Lodge, No. 259, of the Benevolent and Protective Order of Elks of America, against the city of Green Bay and T. J. Shannon, city treasurer, to restrain the collection and to set aside a tax levied against plaintiff's clubhouse property in the city of Green Bay. From a judgment in favor of defendants, plaintiffs appeal. Affirmed.

Plaintiffs are the trustees of the Green Bay Lodge of the Benevolent and Protective Order of Elks, and as such hold title to the clubhouse property in the city of Green Bay. It was stipulated as a matter of fact that the Benevolent and Protective Order of Elks of America, of which this is a local lodge, is a fraternal organization, using its funds for lodge purposes, with no pecuniary or insurance benefit to the members of the order. The order is made up of local lodges in cities in the United States having a population of over 5,000, which are under the control of the grand lodge. The expenses of the grand lodge are provided for by a tax on the members of the order, charter fees, and by some other revenues, arising from transactions between it and the local lodges. These revenues are devoted to the expenses of its sessions, to salaries, and to the expenses of its general officers. The grand lodge is also authorized to assess a per capita tax of not to exceed 25 cents on each member for the maintenance of a home for aged and indigent Elks. Such a home has been established and is being maintained in the state of Virginia. The local lodge at Green Bay has made contributions to the support of this home, though the amounts are not shown. The members are taught to be observant of benevolence and charity, and to practice these ennobling attributes in dispensing help to the deserving and needy among its members, and to such other persons as may receive aid at their hands. It appears that considerable sums are contributed by the lodges, and are expended for charitable purposes throughout the country. Green Bay Lodge has never contributed for such purposes out of its treasury. On one occasion it contributed a considerable sum for the burial of one of its members, but it was subsequently reimbursed by private parties. The membership of the local lodge is composed of persons selected by the lodge upon application for membership. Every local lodge provides the method and means for raising funds to defray all necessary expenses incurred in maintaining the lodge. The organizations are voluntary associations, and are under the government of a constitution and the by-laws of the order, and are subject to such regulations as each lodge may adopt, not inconsistent with the object and purposes of the order and the general government imposed by the grand lodge. Every such local lodge must procure a charter from the grand lodge to constitute it a branch of the order, and this charter may be surrendered or fortified upon the grounds prescribed by the governing body. The property in question consists of the land owned by the lodge, with a two-story and basement brick clubhouse and lodge building. The basement is devoted to bowling alleys, baths, etc., the first floor to reception and club rooms, billiard, pool table, and card rooms, a kitchen, a buffet and dining room; and the second floor is used as a lodge room and has the accompanying anterooms and halls. The clubhouse and the lodge rooms and all the contents are the property and are under the control and management of the lodge. The second floor of the building is used for holding the lodge meetings, while the first floor and basement are used for the accommodation of the lodge members and their families for fraternal and social intercourse and as a place of entertainment and amusement, with the usual clubhouse buffet and dining room accommodations for refreshments. This building, with its accommodations, has not been leased or rented. The cost of the real estate, buildings, fixtures, and furnishings amount to about the sum of $27,000. The revenues of the lodge consist of the initiation fees, the annual membership dues, and the receipts from the use of the bowling alleys, billiard and pool tables, and from the sales of refreshments at the buffet and dining room. This revenue goes into the lodge treasury to defray the expenses incident to the maintenance of the lodge and building and all the...