Kemp v. Pillar of Fire

Pillar of Fire, a corporation, referred to herein as the plaintiff, obtained a judgment against the county commissioners, the assessor and the treasurer of Adams county, referred to herein as the defendants, declaring certain property to be exempt from taxation, ordering the defendants to remove the property from the list of taxable property and to refund to the plaintiff money theretofore paid under protest for taxes.

The plaintiff is a corporation organized, not for pecuniary profit, but solely for' religious, educational and benevolent purposes. According to the affidavit of incorporation,…