City of Louisville v. Southern Baptist Theological Seminary
Court of Appeals of Kentucky
CASE 70 — PETITIONS EQUITY THE FIRST NAMED APPEAL FROM THE JEFFERSON CIRCUIT COURT, LAW AND EQUITY DIVISION, AND THE LAST NAMED FROM THE GRAYSON CIRCUIT COURT.
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CASE 70 — PETITIONS EQUITY THE FIRST NAMED APPEAL FROM THE JEFFERSON CIRCUIT COURT, LAW AND EQUITY DIVISION, AND THE LAST NAMED FROM THE GRAYSON CIRCUIT COURT. (Brief same as in case of Trustees of Kentucky Female Orphan School v. City of Louisville.) 1, The amendment tó the charter of the Southern Baptist Theological Seminary, under which it claims exemption by reason of a contract therein, is unconstitutional, and was when it was passed, because it provides that the exemptions shall continue in force “so long as said seminary shall not make any charge for tuition to persons of any…
1Opinion of the Court
JUDGE HAZELRIGG
delivered the opinion of the court:
The question involved here is the right of the city of Louisville and the State to impose a tax on the lands of the Southern Baptist Theological Seminary, an institution of learning, located at Louisville and owning lands and property not in actual use for teaching, and some of which is situated in a distant county. By its act of incorporation in 1876 the seminary was entitled to hold, its property, of whatever kind it might own, “exempt from any taxes or assessments of whatever kind, whether State, county, municipal or otherwise,” provided…
2Cited by9 opinions
- City of Newport v. Masonic Temple Ass'nCourt of Appeals of Kentucky · 1900
- Norton's Exrs. v. City of LouisvilleCourt of Appeals of Kentucky · 1904
- Commonwealth v. Berea CollegeCourt of Appeals of Kentucky · 1912
- Commonwealth v. Trustees Hamilton CollegeCourt of Appeals of Kentucky · 1907
- Layman Foundation v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1929
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