Legal Opinion

Commonwealth v. Lynchburg Young Men's Christian Ass'n

Supreme Court of Virginia

Decided January 15, 1914PublishedCited by 35 opinions

Error to a judgment of the Corporation Court of the city of Lynchburg on an application to correct an erroneous assessment of real estate. Judgment for the applicant. Commonwealth assigns error.

1Opinion of the CourtBuchanan, J.

In a proceeding to correct an alleged erroneous assessment of the real estate of the Lynchburg Young Men’s Christian Association it was held that the property assessed was exempt from taxation under the Constitution, and an order was entered by the corporation court of that city exonerating the association from the payment of the tax assessed. To that order this writ of error was awarded upon the petition of the Commonwealth.

It. is not controverted here that the property upon which the tax in question was assessed is exempt from taxation if it is actually and exclusively occupied and used by…

2Cases cited8 opinions

  1. Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
  2. Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
  3. Emerson v. Trustees of Milton AcademyMassachusetts Supreme Judicial Court · 1904
  4. White v. MaynardMassachusetts Supreme Judicial Court · 1872
  5. Philadelphia v. Women's Christian Ass'nSupreme Court of Pennsylvania · 1889

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3Cited by35 opinions

  1. Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
  2. Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
  3. Springfield Young Men's Christian Ass'n v. Board of AssessorsMassachusetts Supreme Judicial Court · 1933
  4. Hunton v. CommonwealthSupreme Court of Virginia · 1936
  5. Horton v. Colorado Springs Masonic Building SocietySupreme Court of Colorado · 1917

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