Life & Annuity Ass'n v. Shilling

Citations

• 86 Kan. 290
• 120 P. 548
• 1912 Kan. LEXIS 280

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Taxation — Building of Fraternal Beneficiary Association — Not Exempt. Real estate obtained by an appropriation made by a fraternal beneficiary association from its reserve or emergency fund for a home office building, occupied and intended to be permanently used for that purpose, is not exempt from taxation as a part of such fund, under the provisions of section 4313 of the General Statutes of 1909.</p>