Grand Lodge Ancient Order of United Workmen v. Madigan

De Graff, J. —

This appeal presents for decision a question of law, involving the construction of Subsection 19 of Section 6944, Code of 1927,- read in conjunction with Subsection 8, Section 8829, Code of 1927. Was the property of plaintiff illegally assessed for the purpose of taxation? This is the question, and the answer is dependent upon the construction given the statute governing exemptions.

The facts are stipulated, and it may be well to recite the salient facts, .before reviewing the applicable statutes. It appears that the plaintiff, Grand Lodge Ancient Order of United Workmen of Iowa,…