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GRAND LODGE v. NEW ORLEANS

No. 111.

166 U.S. 143 (1897)

17 S.Ct. 523

41 L.Ed. 951

GRAND LODGE F. AND A. MASONS OF LOUISIANA, v. NEW ORLEANS.

Supreme Court of United States.

Decided March 15, 1897.

Attorney(s) appearing for the Case

Mr. Charles F. Buck for plaintiff in error. Mr. J.Q.A. Fellows was on his brief.

Mr. Samuel L. Gilmore for defendant in error. Mr. W.R. Sommerville was on his brief.

Mr. M.J. Cunningham, Attorney General of the State of Louisiana, Mr. F.C. Zacharie and Mr. Alexander Porter Morse filed a brief on behalf of the State.

MR. JUSTICE BROWN delivered the opinion of the court.

The only question in this case is whether the act of 1855, exempting the hall of the Grand Lodge from state and parish taxation, "so long as it is occupied as a Grand Lodge of the F. & A. Masons," constitutes a contract between the State and the complainant, or was a mere continuing gratuity which the legislature was at liberty to terminate or withdraw at any time...

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