Bosworth v. Kentucky Chautauqua Assembly
Court of Appeals of Kentucky
Case 8 — Agreed Case between H. M. Bosworth, Sheriff, and the Kentucky Chautauqua Assembly, for the Purpose of Determining Whether the Property of said Assembly is Subject to Taxation APPEAL FROM FAYETTE CIRCUIT COURT. Judgment for the Assembly and Bosworth Appeals.
Read the full summary
Case 8 — Agreed Case between H. M. Bosworth, Sheriff, and the Kentucky Chautauqua Assembly, for the Purpose of Determining Whether the Property of said Assembly is Subject to Taxation APPEAL FROM FAYETTE CIRCUIT COURT. Judgment for the Assembly and Bosworth Appeals. This case comes up on an appeal from the judgment of the Fayette circuit court enjoining the collection of State and county taxes for the year 1899, on the real estate owned by appellee in the city of Lexington, Ky. Appellee claims exemption from, taxation upon the ground that it is “an institution of purely public charity,” and…
1Opinion of the Court
Opinion of ti-ie court by
CHIEF JUSTICE PAYNTER
Reversing.
The Kentucky Chautauqua Assembly was incorporated under an act approved January 25, 1888. 1 Acts 1887-88 (Private Acts) p. 48. It was organized under the charter *117in 1888, and is now operating under it. It owns 22 acres of land, partly within and partly without the corporate limits of the city of Lexington. It has buildings upon the land, which are used for the purposes of the organization. Between sessions of the assembly, which seems to last but a few days in the.year, one of the buildings is rented for school and residence purposes,…
2Cases cited3 opinions
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
- City of Louisville v. Southern Baptist Theological SeminaryCourt of Appeals of Kentucky · 1896
- City of Louisville v. Board of the Nazareth Literary & Benevolent InstitutionCourt of Appeals of Kentucky · 1896
3Cited by4 opinions
- Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.Court of Appeals of Kentucky (pre-1976) · 1945
- Layman Foundation v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1929
- C. B. George & Bro. v. City of WinchesterCourt of Appeals of Kentucky · 1904
- Department of Revenue, Finance and Administration Cabinet v. The Solomon Foundation, Inc.Kentucky Supreme Court · 2025