per year, and the balance is used for the purchase of books, magazines, Masonic papers, and the general up-keep of the Library.

The financial transactions have been as follows:

April 1st, 1920, Balance on Hand....

June, 1920, Appropriation

$ 52.04

1,800.00

$1,852.04

DISBURSEMENTS.

$610.00

109.29

186.75

600.00

247.82

50.00

1,803.86 $48.18

Salary Attendant

Sundries

Books, Papers and Magazines

Binding, Furniture and Repairs

Printing

Indexing and Cards.

Balance

I am indebted, as in previous years, to the Grand Secretaries of the various jurisdictions, and to M.. W.. ROBERT JUDSON KENWORTHY for their uniform courtesy and assistance in aiding me to procure the great number of proceedings received during the year, and I take this opportunity to express my sincere thanks and deep appreciation.

I deem it a great honor to have been permitted to be a humble member of your official family. Your administration has been a great uplift to the Craft, and I sincerely trust you may be spared for many, many years to continue the great work you have so thoroughly accomplished during the past year.

Very respectfully and fraternally,

ELMER B. SILVER,

Grand Librarian.

REPORT OF THE JUDGE ADVOCATE

R.. W.. HAROLD E. LIPPINCOTT, Judge Advocate, submitted the following report, which was referred to the Committee on Jurisprudence:

M.. W.. RORERT H. ROBINSON,

Grand Master of Masons in the State of New York.

My Dear Grand Master: I have the pleasure to report that the matters submitted to the attention of the Judge Advocate during the past year have been for the most part such as have arisen from requests for interpretation of our Constitution and rules, rather than those engendering controversies of a more serious nature and while very

numerous, yet in gravity and novelty the decision of them involved for the most part well settled principles.

It is of particular interest to note that the question of housing has interested lodges all over the State and numerous inquiries have resulted as to the right of a lodge as such to procure real property and administer it, the propriety and manner of incorporation to acquire property for the use of Masonic lodges and under what circumstances such property may be considered exempt from taxation.

It may be of assistance to have on record in the proceedings of this Grand Lodge an extract of a few of the opinions rendered in this matter, in order that lodges may have ready access to authority which may guide them in following a course more nearly approaching business than to the activities for which they were chartered by the Grand Lodge.

MATTER OF KINGSTON LODGE, No. 10.

A lodge chartered by the Grand Lodge as such has only the powers granted in its charter and its funds must be expended for Masonic purposes. Under the Benevolent Orders Law, Chapter 3 of the Consolidated Laws of 1909, a lodge of Free and Accepted Masons may incorporate and in the manner prescribed in that law, acquire and manage property.

The real property, whether owned by incorporated lodges or associations formed by members of such lodges, is not for that reason exempt from taxation, unless its net income is devoted to the same benevolent, charitable or educational purposes as that of the Trustees of the Masonic Hall and Asylum Fund.

See People ex rel. Syracuse Masonic Temple vs. Ostrander, 105 Misc. 405; People ex rel. Mizpah Lodge I. O. F. 228 N. Y. 245.

It is of great importance that the activities of lodges should be confined within the limits of the Constitution of the Grand Lodge and of their charters, in order that they may justly be exempted also from the tax on admissions and dues prescribed by the United States Income Tax Law. It was by ruling of the Commissioner of Internal Revenue of the date of February 14, 1918, that Masonic lodges and the Grand Lodge were held to be exempt under Section 701 relating to tax on initiation fees and dues.

MATTER OF ARK LODGE No. 33, APRIL 4, 1921.

A by-law which seeks to combine in the sum charged for initiation fee a charge for the conferring of degrees and for the purchase of stock in a Masonic temple building, is void.

MATTER OF PIATT LODGE, No. 194, DECEMBER 9, 1920.

A by-law enacted for the purpose of fixing as dues an annual sum, a portion of which is directed to be accumulated for entertainment or other purposes, is void.

MATTER OF RADIANT LODGE, No. 739, FEBRUARY 2, 1921.

The name of a member of a lodge cannot be changed upon the roster of the Grand Lodge or of his own lodge until after his name shall have been duly changed by legal procedure.

The broadened activities of the Fraternity in this State, the notable increase in its membership, number of lodges and property acquired in connection therewith, would seem to require that an inventory should be taken at this time, to the end that the Craft may know and appreciate as well its material growth and prosperity.

With feelings of grateful satisfaction in having the honor of being associated with you in the year past,

Fraternally yours,

HAROLD E. LIPPINCOTT,

Judge Advocate.

The following telegram was ordered sent to R.'. W.. ARTHUR S. TOMPKINS, Deputy Grand Master:

HON. ARTHUR S. TOMPKINS,

Nyack, N. Y.

For Grand Lodge I offer to you the assurances of our happiness and profound gratitude over your progress to recovery. The Brethren stood up and cheered when our Grand Master announced that you were on the mend. Our deliberations will be relieved of all strain and anxiety in the joy of your continuing convalescence. We shall miss your big presence and helpfulness but we hope the outcome will represent all that you would have us do. I speak for every brother in Grand Lodge when I convey to you our love and best wishes.

RORERT JUDSON KENWORTHY,

Grand Secretary.

The Grand Lodge was then called from Labor to Refreshment until to-morrow morning at nine fifteen o'clock. Prayer by R.. W.. CHARLES D. BROUGHTON, Grand Chaplain.

Grand Lodge

The Grand Lodge resumed its session on Wednesday morning, May 4, A.D. 1921, A.L. 5921, at nine fifteen o'clock.

Present:-M.. W.. ROBERT H. ROBINSON, Grand Master. Officers and Representatives as before.

Prayer by R.. W ..WILLIAM R. WATSON, Grand Chaplain. The minutes of yesterday's session were read and approved.

REPORT OF THE COMMITTEE ON CREDENTIALS

R.. W.. THOMAS C. POLLOK, from the Committee on Credentials, presented the report of said Committee, which was received and the names contained therein ordered placed upon the roll as Representatives of the several Lodges at this Annual Communication:

To the Grand Lodge:

Your Committee respectfully reports that the following Lodges are entitled to be represented at this Annual Communication by the Brethren hereinafter named:

91, KING SOLOMON'S PRIM. Wm. H. Breese, Jr.

. Master.

.Master. ..Master. .Master. . Master.

.Master. ..Master. .Proxy.

Sr. Warden.

.Master.
.Master.

Master.