Fort Des Moines Lodge No. 25 v. County of Polk
Supreme Court of Iowa
Appeal from Polls Circuit Court. The material allegations of the petition are, in substance, as follows: The plaintiff is a corporation organized under the laws of Iowa for benevolent and charitable purposes. It created a “widows’ and orphans’ fund” for the purpose of carrying out the object and intent of its organization. Said fund is used exclusively for the maintenance of the widows and orphans of deceased members of said lodge.
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Appeal from Polls Circuit Court. The material allegations of the petition are, in substance, as follows: The plaintiff is a corporation organized under the laws of Iowa for benevolent and charitable purposes. It created a “widows’ and orphans’ fund” for the purpose of carrying out the object and intent of its organization. Said fund is used exclusively for the maintenance of the widows and orphans of deceased members of said lodge. In 1854 the fund had accumulated to some extent and it was deemed best . by the plaintiff to purchase therewith certain lots in the city of Des Moines and erect…
1Opinion of the CourtRothrook, J.
i. taxation Senevoient1 wiien not exempt. -The only question for determination is. whether the said real estate- is exempt from taxation. : Counsel for appellant -concede the rule to be that exemption from taxation is the exception, and that it must rest on some clear expression of m . the legislative will. JLummg to the statute, we find it provides as follows:- “The following classes of property are not to be taxed: ;|: * * * All public libraries; grounds and buildings of literary and religious institutions and societies, devoted solely to the appropriate objects of these institutions, * * *…
2Cases cited1 opinion
- Trustees of Griswold College v. StateSupreme Court of Iowa · 1877
3Cited by12 opinions
- Morris v. Lone Star Chapter No. 6Texas Supreme Court · 1887
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Parker v. QuinnUtah Supreme Court · 1901
- Readlyn Hospital v. HothSupreme Court of Iowa · 1937
- State v. McDowell Lodge No. 112West Virginia Supreme Court · 1924
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