Legal Opinion

Trustees of Green Bay Lodge, No. 259 v. City of Green Bay

Wisconsin Supreme Court

Decided September 27, 1904PublishedCited by 16 opinions

Appeal from a judgment of the circuit court for Brown county: S. D. Hastings, Circuit Judge. Action to set aside taxes ami restrain their collection. Plaintiffs are the trustees of the Green Bay Lodge of ilia Benevolent and Protective Order of Biles, and as such hold title to the clubhouse property in the city of Green Bay.

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Appeal from a judgment of the circuit court for Brown county: S. D. Hastings, Circuit Judge. Action to set aside taxes ami restrain their collection. Plaintiffs are the trustees of the Green Bay Lodge of ilia Benevolent and Protective Order of Biles, 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…

1Opinion of the CourtSiebecKER, J.

The question, under the foregoing statement of facts, presents the inquiry: Is this property exempt from taxation under subd. 3, sec. 1038, Stats. 1898 ? This portion of the statutes declares that:

“Personal property owned by any Religions, scientific, literary or benevolent associations, used expressly for the purposes of such associations, and the real property, if not leased or not otherwise used for pecuniary profit, necessary for the location and convenience of the buildings of such association and embracing the same, not exceeding ten acres,” shall be exempt from taxation.

It is argued…

2Cases cited5 opinions

  1. Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
  2. Young Men's Protestant Temperance & Benevolent Society v. City of Fall RiverMassachusetts Supreme Judicial Court · 1894
  3. People Ex Rel. Blossom v. NelsonNew York Court of Appeals · 1871
  4. St. Joseph's Hospital Ass'n v. Ashland CountyWisconsin Supreme Court · 1897
  5. Young Men's Christian Ass'n v. Mayor of New YorkNew York Court of Appeals · 1889

3Cited by16 opinions

  1. Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
  2. Boston Lodge, No. 10, Benevolent & Protective Order of Elks v. City of BostonMassachusetts Supreme Judicial Court · 1914
  3. State ex rel. Linde v. PackardNorth Dakota Supreme Court · 1916
  4. St. Louis Lodge No. 9, B. P. O. E. v. KoelnSupreme Court of Missouri · 1914
  5. People Ex Rel. Nelson v. Rockford Lodge No. 64Illinois Supreme Court · 1932

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