Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.

HURST, V.C.J.

(concurring in part and dissenting in part). I concur in paragraphs 1, 2, 3, 4, 8, and 11 of the syllabus of the majority opinion. I think paragraphs 5, 7, 9, and 10 of the syllabus are inappropriate. I dissent to paragraph 12 of the syllabus and the result reached.

While the ultimate question for decision is whether the Perrine Building should be stricken from the tax rolls for 1941, there are several intermediate questions that should be decided before that question is reached:

Has the Lodge sustained the burden cast upon it of establishing that it was exempt from taxation for…