Show HOLDS UK ELK lODGE MUST PAY TAXES Judge Ritchie Hands Down De Decision Decision Decision That Will Havea Have a Effect AFFECTS AFFECT OTHER ORDERS PRECEDENT WILL TAP TREAS TREASURIES TREASURIES TREASURIES URIES OF FRATERNITIES Ruling that the Elks club otherwise known as the Benevolent and Protective Order of JElks is not a charitable Institution Institution i sti and must therefore pay taxes in Salt Lake county Judge M L Ritchie of the district court yesterday made a decision which will practically every club In Salt Lake and in the state at large owning its own property It Is certain that the action will be carried to the su en supreme supreme preme court owing to the issues in involved involved involved The action was brought by hy Salt Lake lodge No 85 B P O 0 E against John JohnA A Groesbeck treasurer of Salt Lake county for tor the recovery of ot paid on November 12 1909 Tho The money was paid under protest to the county treas treasurer treasurer treasurer and was the first time that taxes had been bean paid by the Elks club dub It was claimed at the time of paying the taxes that the club Is a charitable in institution Institution and therefore exempt tempt from taxation and the tax was paid under protest with the view to taking the matter into the courts Judge ruling is that the club is not merely a charitable one and that it is taxation Under this ruling other clubs in Salt Lake will wUl be subject to the tax though they have not been placed on the as assessment assessment assessment rolls In the past The Alta AIta and University y clubs have paid the tax for tor years but many other clubs espe especially daily those of a fraternal character have claimed claim d exemption Those will wUl all allbe allbe ll be taxed from now on unless the su supreme supreme preme promo court of ot the state rules that they are exempt Affects Other Clubs Cubs The ruling affects the clubs which own their own property and a number of other clubs will come under this head The contention of the county was that the Elks club conducted a bar and restaurant and that it was not used exclusively for tor charitable purposes The club Is much the same as the Alta and University clubs which have paid the taxes for years County Attorney Job P Lyon said last night that the ruling of Judge Ritchie would wo ld probably affect several other clubs in Salt Lake though he had hadnot hadnot hadnot not Investigated this matter to see how bow many came within the ruling It will not affect aft ct the Masonic lodge odge however as this Is used exclusively for tor lodge members and there are not the com corn comm mercial m ial features of tie the other clubs Ib It IbIs Itis I Is stated that the Odd Fellows will probably have to pay for that part of their building on Postoffice place which is rented to tl other parties un r the ruling of ot Judge Ritchie The Eagles club does doel not own Its quarters at Sec See Second Second ond South and West Temple streets but It is probable that they will be placed upon the th assessment books of the coun county county county ty in the future for the personal prop property property property erty owned |