# People Ex Rel. Nelson v. Rockford Lodge No. 64

> Illinois Supreme Court · February 19, 1932 · 348 Ill. 528

URL: https://www.frixlaw.com/law-library/cases/3418508

## Case

- **Full name:** The People Ex Rel. Albert N. Nelson, County Collector, Appellee, vs. the Rockford Lodge No. 64, Benevolent and Protective Order of Elks, Appellant
- **Court:** Illinois Supreme Court
- **Decided:** February 19, 1932
- **Citations:** 348 Ill. 528; 181 N.E. 432
- **Precedential status:** Published
- **Opinion:** Concurrence
- **Judges:** Stone
- **Cited by:** 18 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3418508

## Opinion text

We concur in the judgment in this case for the reason that the record shows that the charter of the appellant corporation, by which the property sought to be exempt is held, has for its object the "mutual benefit and social intercourse of its members." This is not a charitable purpose as that term is recognized in the cases. But for reasons given in our special concurrence in People v. Rockford Masonic Temple Building Ass'n, post , p. 567, we do not concur in the argument of the opinion that the presence of a dining room, rest rooms and the like, tends to show that the primary use of the property is not charitable. *Page 534

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3418508. Public record. Not legal advice.