| Show KS lODGE WINS I IN N ITS TAX TUX SUIT SOU supreme preme Court Holds That It Is Isa a charitable Organization and Therefore Exempt I USTICE FRICK DISSENTS bites rites S Opinion in Which He Mixes Rumor junior and Law and Differs From prom His Associates 1 Benevolent and Pro Pro- dge e No 1 85 Lo Order of ot JUtS Elks is a purely purel char- char ti-re ti organization and ad a as such Is en- en Iba ble t to exemption from taxation of or Its tit titto is the decision of ot rt This u n dU of or the Supreme court of opinions h handed down yesterday In InI Ine case ease of ot the local lodge ng-alnet ng J J. J I e county count treasurer of ot Salt ike ke ic county cOunt to recover 1 taxes paid d r protest I showing of ot tho the lodge that tha t net et profits from its property are ared Id td d for charity the majority of ot the theart art rt holds that tho saloon restaurant M d and bin lard rooms are aro merel merely In indent In- In dent ent nt to the general charitable pur pur- purt t es tI of the organization an and the use user useI r I the profits derived for tor Iti entitles the or organization to ex- ex under tile statutes la Athe the dissenting opinion written b by lef Justice J. J E. E Prick the chief Juse Jus Jus- takes the opposite te view ic from rom As- As Lee ee e late ate Justices s McCarty McCart and It e holds bolds that the or organization Is not a charitable or organization The case was first brought ht In the court to recover the taxes paid paM inder protest and the district court I I In IQ favor o of the tho count county treasurer that the taxes were paid The lodge appealed the case to the 4 me court Two 1 Justice McCarty McCart writes the prevail prevail- leg opinion g-opinion which Is concurred In by br byI I opinion written b by Justice Thc They hold that it Is the Us use usef lef f the income from tram the thc property of or ofHie ore Hie e lodge for tor charitable purposes thief that ekes akes the org org- organization a a. charitable IMP SC and entitles It to exemption Frick hol holds s otherwise Ho lie It Is the nature of ot the ue use usef 1 t the property Itse Itself that should govIn gov- gov oIn o n In In construing the law not the use if rI e the funds derived from tho prop prop- Justice Frick s s 's he ho realizes I t a dissenting opinion i is usually born till and In the main serves on only I a means o of Justifying the opinion flue the writer and a consolation for tor the I for or tho the defeated side The chief Justice declares he cannot wh why the tho sale of spirituous drinks U ir r a bar should be bc classed as aH a char- char charIe charlie He lie Ie business When hen the tho calling of ot saloon loon a buffet and the sale of ot orr er r even though limited to the memI mein- mein I of ot the lodge became a a. charitable bees ess he says he lie is unaware hen en It became charity to feed teed In a restaurant limited to o menia mcm- mcm pe I I a to furnish card rooms and bih- bih tables for Cor profit he cannot un un- un un-I un I d Admitting dm It tin S' S that the pro profits tits are ac used for tor charity charlt he thinks it is stretching stretching- the law as to the thc limit to call caB tho b bj by which the thc profits are arc se secured charitable charitable- business What if It there were no profits l Pertinently pertinently per Per- r- r asks th the chief Justice W Would ul the saloon restaurant and card rooms still be he run exclusively el for fOI charitable purposes he demands to know Referring to tho the contention that the buffet is only an Incident to the general genral gen gen- en- en eral ral al charitable purpose of or the lodge the chief Justice Inquires wh why the churches could not conduct buffets an and restaurants restaurants' ts' ts In the name of ot sweet char char- ity I If the tho conduct of ot a buffet Is In Incident Incident In- In to the general charitable purpose purpose pur pur- po pose ie of ot the organization org then I can begin to see the meaning of ot the words of the apostle where he says Charity ere co h a multitude of oC sins but I Ican Ican Ican can hardly believe the wor words g of ot the apostle extended far enough h to cover a even e In Zion says sars the chief chic Justice Under the thc majority opinion however however how how- ever evel tl the tho c lodge wins out In Its suit which is reman remanded ed to the lower court with Instructions to render ju judgment ment mentIn In n favor of or the Iod lodge e. e |
