Manhattan Masonic Temple Ass'n v. Rhodes

The opinion of the court was delivered by

Dawson, J.:

The Manhattan Masonic Temple Association brought this action against the county treasurer and the board of county commissioners of Riley county to recover certain taxes which it paid under protest on December 19, 1928.

These taxes had been assessed on two city lots in Manhattan *647owned by plaintiff and upon which there is a building familiarly known as a Masonic temple. A relatively small part of the taxes were assessed on plaintiff’s personal property in the temple.

The action was based on the theory that the temple property was devoted to…