American Bible Society v. Department of Taxation

Appellant, in seeking a reversal of the judgments of the lower courts, propounds two questions :

First, is it (appellant) an institution of learning?

Second, is it an institution for purposes only of public charity?

Section 5334, General Code, provides iirpart:

“The succession to any property passing to or for the use of the state of Ohio, or to or for the use of a municipal corporation or other political subdivision thereof for exclusively public purposes, or public institutions of learning within the state, or institution of learning within any state of the United States which state does not…