Humphries v. Little Sisters of the Poor
Ohio Supreme Court
Error to the Superior Court of Cincinnati. The original action was commenced by the defendant in error against Joseph B. Humphries, auditor, and J ohn Gerkc, treasurer, of Hamilton county, to enjoin the collection of the.taxes levied for the year 1873 on certain real estate claimed by the defendant in error to be exempt from taxation.
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Error to the Superior Court of Cincinnati. The original action was commenced by the defendant in error against Joseph B. Humphries, auditor, and J ohn Gerkc, treasurer, of Hamilton county, to enjoin the collection of the.taxes levied for the year 1873 on certain real estate claimed by the defendant in error to be exempt from taxation. The original petition averred that the plaintiff’, The Little Sisters of the Poor, was a corporation organized under the laws of this state, “ for the sole and only object of offering an asylum for destitute men and women, and the incurable sick and blind,…
1Opinion of the CourtWhite, J.
The first question in this case is whether the defendant in error (the plaintiff below) is an institution of purely public charity within the meaning of section 2, article 12, of the constitution ; and of section 3 of the tax law, which provides for the exemption of the property therein described from taxation.
The principles laid down in Gerke v. Purcell (25 Ohio St. 229), require this question to be answered in the affirmative ; and_ we still adhere to the doctrine of that case.
It seems to be supposed by the counsel of the plaintiff in error; that as the defendant in error is a corporate…
2Cited by29 opinions
- City of Toledo v. JenkinsOhio Supreme Court · 1944
- Jones, Treas. v. ConnOhio Supreme Court · 1927
- Welfare Federation v. GlanderOhio Supreme Court · 1945
- Tax Commission v. PaxsonOhio Supreme Court · 1928
- Youngstown Metropolitan Housing Authority v. EvattOhio Supreme Court · 1944
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