State ex rel. Hayes v. Board of Equalization
South Dakota Supreme Court
Appeal from circuit court, Lawrence county. Hon. Joseph B. MooRe, Judge. Certiorari proceeding by the state of South Dakota, on the relation of Robert C. Hayes, state’s attorney for Lawrence county, against the county board of equalization for said county, and the members thereof. Judgment for defendants. Plaintiff appeals. The facts are stated in the opinion.
1Opinion of the CourtHaney, P. J.
The question presented by this appeal is whether certain real property in Lawrence county, owned jointly by Golden Star Lodge, No. 9, A. F., & A. M., and Lead City Lodge No. 17, I. O. O. F., is exempt from taxation. It appears that these lodges own “the west 30 feet of block 2. lot 12, according to the Hopkins map of the city of Lead,” whereon is situated a two-story brick building, the basement and upper story of which are used by the lodges for the purpose of holding their meetings and transacting their business, and by other charitable, religious, and fraternal organizations to which the…
2Cases cited6 opinions
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- Town of New Haven v. Board of Trustees of Sheffield Scientific SchoolSupreme Court of Connecticut · 1890
- North St. Louis Gymnastic Society v. HudsonSupreme Court of Missouri · 1884
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3Cited by8 opinions
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- State v. StockwellNorth Dakota Supreme Court · 1911
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