Widows' & Orphans' Home of O. F. v. Commonwealth
Court of Appeals of Kentucky
CASH 45. — PROCEEDINGS BY THE COMMONWEALTH BY THE AUDITOR’S AGENT TO COMPEL THE LISTING OF PROPERTY OF THE WIDOWS’ AND ORPHANS’ OF ODD FELLOWS. — Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge.
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CASH 45. — PROCEEDINGS BY THE COMMONWEALTH BY THE AUDITOR’S AGENT TO COMPEL THE LISTING OF PROPERTY OF THE WIDOWS’ AND ORPHANS’ OF ODD FELLOWS. — Appeal from Fayette Circuit Court. Watts Parker, Circuit Judge. Judgment for plaintiff, defendant appeals. — We insist that every incentive and motive that should influence good citizens in seeking a higher and better citizenship is sought and worked for by this institution, and that instead of ■burdening it with taxation the public should be willing to assist them in accomplishing this object in every way they can, and in considering 'the appellant…
1Opinion of the Court
Opinion of the Court by
Judge Barker
Reversing.
This was a procedure by the Auditor’s agent of the State of Kentucky, under the statute, to compel the listing, as omitted property, of a note for $4,000 owned by the appellant, the Widows’ and Orphans’ Home of the Odd Fellows of Kentucky. The one question arising for adjudication upon the record befor e us is whether or-not the property of the appellant corporation is immune from taxation under that provision of section 170 of the Constitution which exempts “institutions of purely public charity.” In other words: Is the appellant corporation an ‘…
2Cases cited9 opinions
- Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- Zable v. Louisville Baptist Orphans' HomeCourt of Appeals of Kentucky · 1891
- Philadelphia v. Women's Christian Ass'nSupreme Court of Pennsylvania · 1889
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
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- Estate of HendersonCalifornia Supreme Court · 1941
- Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
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