Lacy v. Davis
Supreme Court of Iowa
Appeal from Dickinson District Court. — IIon. Lot Tiiomas, J uclge. Suit in equity to restrain the collection of taxes assessed against certain property belonging to the Night Eminent Grand Commandery of the Knights Templar of Iowa. Plaintiffs, as trustees of the organization, allege that the property is exempt from taxation because used for charitable, benevolent, and religious purposes, and devoted to the appropriate objects of the institution.
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Appeal from Dickinson District Court. — IIon. Lot Tiiomas, J uclge. Suit in equity to restrain the collection of taxes assessed against certain property belonging to the Night Eminent Grand Commandery of the Knights Templar of Iowa. Plaintiffs, as trustees of the organization, allege that the property is exempt from taxation because used for charitable, benevolent, and religious purposes, and devoted to the appropriate objects of the institution. The trial court denied the relief asked, and plaintiffs appeal.
1Opinion of the CourtDeemer, J.
The Night Eminent Grand Commandery of the Knights Templar of Iowa is a branch of Freemasonry. It is the highest organization of Knights Templar in the state, and has supervisory power over all local commanderies. Its membership is made up of certain Knights Templar from subordinate lodges who have held offices 1 herein, but any Knight Templar may attend its meetings. In the year 1885 it acquired title by gift to a tract of land on the shore of Spirit Lake, comprising something over 20 acres. Thereafter, and about the year 1892, it erected buildings on these grounds, one of which is about 100…
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