State ex rel. Linde v. Packard

160 N.W. 150, 35 N.D. 298, 1916 N.D. LEXIS 163
CourtNorth Dakota Supreme Court
DecidedNovember 14, 1916
StatusPublished
Cited by29 cases

This text of 160 N.W. 150 (State ex rel. Linde v. Packard) is published on Counsel Stack Legal Research, covering North Dakota Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State ex rel. Linde v. Packard, 160 N.W. 150, 35 N.D. 298, 1916 N.D. LEXIS 163 (N.D. 1916).

Opinion

Christianson, J.

This is a proceeding against the.state tax commission, the county auditor of Cass county, and the assessor of the city of Fargo, to prevent them from assessing and listing for taxation certain property belonging to the relators.

Four of the relators are separate and distinct fraternal corporations, and together constitute what is commonly known as the Scottish Rite Bodies of Fargo, North Dakota,

The relators assert that they are constituent parts of the great body known as Free Masons; that the said Masonic Order^ of which they are a part, is a benevolent and charitable organization and institution not organized for profit, but organized and existing in this state under and by virtue of the laws of this state relative to such organizations, and that the property sought to be assessed and listed for taxation is used exclusively for such charitable purposes,, and is specifically exempted from taxation under the provisions of paragraph 9 of § 2078 of the 1913 Compiled Laws.

The relators further assert that the state tax commission, under the alleged claim that the statute exempting relators’ property from taxation is unconstitutional, have directed the city assessor to assess such property and the county auditor to place the same upon the tax rolls as taxable property, notwithstanding the provisions of the statute; and that, unless restrained from so doing, such officers will assess and otherwise in all respects treat such property as taxable; that the said state [310]*310tax commission is endeavoring and threatens to require all other assessors and county auditors in the state to assess and cause taxes to be levied against all property of Masonic bodies throughout the state.

Respondents filed an answer wherein they deny that the property sought to be assessed is used exclusively for charitable purposes, and assert “that the paramount use to which the property of relators is put is that of a lodge, and that whatever charity is dispensed by relators is merely incidental, and that the dispensing of charity is not the object of the organization of Masonic bodies.” They further assert that paragraph 9 of § 2078, Compiled Laws 1913, is unconstitutional and void for the reason “that it attempts to grant exemption from taxation not contemplated by § 176 of the Constitution, and is broader and more comprehensive than said constitutional provision, and is therefore unconstitutional as violating said § 176 of the state Constitution.”

Relators request that we assume original jurisdiction for the reasons, among others, that the questions involved affect directly every organization whose property is declared to be exempted by the provisions of the statute in question; that the questions involved affect directly, not only thousands of citizens, but practically every taxing district of the state of North Dakota; that the taxing officers mentioned are asserting official power, not by virtue of, but contrary to, the laws established by the lawmaking body of the state; that such taxing officials have arrogated to themselves sovereign rights and thereby infringed upon the rights and prerogatives of each and evéry citizen of the state.

The jurisdiction of the court has not been challenged. The attorney general of the state, who appears as one of the relators, joins in the application, requesting this court to assume jurisdiction; and the members of the state tax commission who appears as attorney for the respondents has filed a written request that this court assume such jurisdiction.

While we are not wholly satisfied that the case presented is one in which we are required to, or necessarily should, exercise original jurisdiction, still in view of all the facts, including the request of the' chief law officer of the state and the request of all parties to the proceedings, including the state tax commission, and as it is clearly a matter which affects directly or indirectly every taxpayer in the state, and involves the question of legislative power .to deal with the subject of exempting [311]*311property from taxation, we have decided to assume jurisdiction of the controversy.

It is well settled that one who is not prejudiced by the enforcement of a legislative enactment cannot question its constitutionality or obtain a decision as to such invalidity on the ground that it impairs the rights of others, and “it has been said that courts cannot pass on the question of the constitutionality of a statute abstractly, but only as it applies and is sought to be enforced in the government of a particular case before the court, for the power to revoke or repeal a statute is not judicial in its character” (6 R. C. L. p. 90), although in some jurisdictions “an exception to this rule has been recognized in some jurisdictions in the case where the jurisdiction of the court itself depends on the validity of a statute, and the attention of the court is brought to that fact by persons interested in the effect to be given to the statute, although not actually interested in the case before the court.” 6 R. C. L. p. 90. And under the principle that the constitutionality of a statute cannot be questioned by one whose rights are not affected thereby and who has no interest in defeating it, it is generally held that a public officer who would not be personally liable for his acts has no such interest as entitles him to question the constitutionality of the statute. 6 R. C. L. p. 92. But there are certain well-recognized exceptions to this rule, as where the officer in the discharge of his duties is required to determine which of two different superior boards (one acting under a constitutional and the other under an unconstitutional statute), is suing conflicting orders, has authority to direct him in the discharge of his official duties. State ex rel. Miller v. Leech, 33 N. D. 513, 151 N.; W. 492.

Whether the respondents in this case have sufficient interest to assert' the unconstitutionally of the statute exempting relators’ property from taxation is a doubtful question, and one upon which we express no opinion, as the sufficiency of the answer setting forth this defense (while referred to on oral argument) has not been challenged by motion, demurrer, or reply, and all parties virtually concede that the prime and controlling question in this case is whether the statute under consideration is constitutional, and this is in reality the only question that has been properly argued and submitted to this court.

The sole question presented for our determination in this case, there[312]*312fore, is -whether subdivision 9 of § 2078 of North Dakota 1918 Compiled Laws is constitutional.

The state Constitution as originally adopted provided that “laws shall be passed taxing by uniform rule all property according to its true value in money, but the property of the United States and the state, county and municipal corporations, both real and personal, shall be exempt from taxation; and the legislative assembly shall by a general law exempt from taxation property used exclusively for school, religious, cemetery or charitable purposes.” . . Const. § 176.

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Bluebook (online)
160 N.W. 150, 35 N.D. 298, 1916 N.D. LEXIS 163, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-linde-v-packard-nd-1916.