Incorporated Trustees of the Gospel Worker Society v. Evatt

Cases decided by this court involving the exemption from taxation of charitable institutions must be read in the light of the then applicable constitutional and statutory provisions.

As said by Chief Justice Nichols in the case of Rose Institute v. Myers, Treas., 92 Ohio St., 252, 254, 110 N. E., 924:

“The Supreme Court has been frequently called upon to interpret the statutes exempting properties from taxation, and quite an array of reported cases •on this subject are available.”

In the more than a quarter of a century which has •elapsed since that was written, another substantial array of…