Commonwealth v. Thomas
Court of Appeals of Kentucky
Cáse 26 — Proceedings by Commonwealth by Auditor’s Agent to Recover Back Taxes from W. J. Thomas, Trustee. APPEAL PROM .S1IELBY CIRCUIT COURT — WILLIAM CARROLL, CIRCUIT judge. Judgment for Defendant and Plaintiff Appeals. 1. We insist that the Constitution in exempting charitable institutions had something in mind when it used the word “institution” different from what was meant by ’ the legislative exemptions when it exempted “funds devoted to charitable purposes.”
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Cáse 26 — Proceedings by Commonwealth by Auditor’s Agent to Recover Back Taxes from W. J. Thomas, Trustee. APPEAL PROM .S1IELBY CIRCUIT COURT — WILLIAM CARROLL, CIRCUIT judge. Judgment for Defendant and Plaintiff Appeals. 1. We insist that the Constitution in exempting charitable institutions had something in mind when it used the word “institution” different from what was meant by ’ the legislative exemptions when it exempted “funds devoted to charitable purposes.” If the meaning of these phrases were the same, the convention would have adopted the phraseology of the prior legislative acts,…
1Opinion of the Court
Opimon op the court by
JUDGE rBARKER
Reversixo.
Mrs. Pauline Crawford died in Shelby county, Ky.. Irav*211ing a last will and testament, which contained the following:
“Item 12. I give and bequeath lo W. J. Thomas, as trustee, the sum of five thousand dollars, the interest of winch sum to be used in securing an evangelist in Shelby county, or any other section of the country sáid Thomas may select. Said sum shall be held by him and his successors in perpetuity. Said W. J. Thomas may select his successor who must give bond, and security approved, qnd said successor or successors must in every instance…
2Cases cited1 opinion
- Commonwealth v. NuteCourt of Appeals of Kentucky · 1903
3Cited by12 opinions
- Widows' & Orphans' Home of O. F. v. CommonwealthCourt of Appeals of Kentucky · 1907
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- Sage's Executors v. CommonwealthCourt of Appeals of Kentucky · 1922
- Vogt v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- City of Ashland v. Calvary Protestant Episcopal Church of AshlandCourt of Appeals of Kentucky (pre-1976) · 1955
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