City of Louisville v. Cromwell, Treasurer

Opinion of the Court by

Chief

Justice Thomas— Affirming.

Section 3 of our Constitution says in part, “No property shall be exempt from taxation except as provided in this constitution;” and section 170 of the same instrument also says in part, “There shall be exempt from taxation public property used for public purposes . ; . ■ institutions of purely public charity. . . . ”

Section 4224b-l, which is a part of chapter 127, p. 427, of the Session Acts of 1928,- enacts in part: “A state tax óf five (5) cents per gallon is hereby imposed on all gasoline, as defined herein, sold in this Commonwealth…