Grand Lodge of Free & Accepted Masons v. Taylor
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court, John E. Mar.tineau, Chancellor; Ala. 478; 145 Iowa 514; 26 L. R. A. (N. S.) 696; 124 N. 1. A Masonic lodge is a -charitable institution. 37 W. 316; Ann. Cases, 1912 A, 1183. 2. Its property is used exclusively for charitable purposes and under our Constitution is exempt from taxation. Const.
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Appeal from Pulaski Chancery Court, John E. Mar.tineau, Chancellor; Ala. 478; 145 Iowa 514; 26 L. R. A. (N. S.) 696; 124 N. 1. A Masonic lodge is a -charitable institution. 37 W. 316; Ann. Cases, 1912 A, 1183. 2. Its property is used exclusively for charitable purposes and under our Constitution is exempt from taxation. Const. (1874), art. 16, § 5; 57 Ark. 445; 84 Id. 497; 79 Neb. 462. 3. The demurrer admits the verity of all the allegations contained in the petition. 4. The court erred in sustaining the demurrer to the amended petition which stated facts as to the use of property in…
1Opinion of the CourtMcCulloch, C. J.
Appellant, Western Star Lodge No. 2, Free and Accepted Masons, is a subordinate organization of appellant, Most Worshipful Grand Lodge of Ancient York Rite Masons of the State of Arkansas, a society incorporated ,by special statute, enacted by the General Assembly of the year 1846. Acts 1846, p. 136.
Appellants instituted this action to restrain the tax collector of Pulaski County from collecting the taxes assessed against the personal property of Western Star Lodge. The contention is that the property-of Western Star Lodge is exempted from taxation under a provision of the Constitution, which…
2Cases cited4 opinions
- Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
- School District v. HoweSupreme Court of Arkansas · 1896
- Hot Springs School District v. Sisters of Mercy of the Female AcademySupreme Court of Arkansas · 1907
- Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917
3Cited by16 opinions
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- In Re the Appeal of North Carolina Forestry Foundation, Inc.Supreme Court of North Carolina · 1979
- Missouri Pacific Hospital Ass'n v. Pulaski CountySupreme Court of Arkansas · 1947
- County of Rockingham v. Board of TrusteesSupreme Court of North Carolina · 1941
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