Temple Lodge No. 6, A.F. A.M. v. Tierney

WATSON, Chief Justice.

Appellant, a Masonic Lodge incorporated under 1929 Comp. St. § 32-506, authorizing the organization of “a corporation for religious, benevolent, charitable, scientific or literary purposes, or for the establishment of colleges, academies, seminaries, churches or libraries,” sues to enjoin collection of taxes assessed upon the Masonic Temple owned by it at Albuquerque. Its single contention is that said property is “used for educational or [and] charitable purposes,” within the meaning of N. M. Const, art. 8, § 3, and is accordingly exempt from taxation.

The material…