City of Louisville v. Board of the Nazareth Literary & Benevolent Institution
Court of Appeals of Kentucky
Case 71 — PETITIONS EQUITY— THE FIRST TWO BEING APPEAL'S PROM THE JEFFERSON CIRCUIT COURT, CHANCERY DIVISION, THE NEXT TWO PROM MARION. CIRCUIT COURT, AND THE LA,ST PROM PIKE CIRCUIT COURT.
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Case 71 — PETITIONS EQUITY— THE FIRST TWO BEING APPEAL'S PROM THE JEFFERSON CIRCUIT COURT, CHANCERY DIVISION, THE NEXT TWO PROM MARION. CIRCUIT COURT, AND THE LA,ST PROM PIKE CIRCUIT COURT. (Brief same as in case of Trustees of Kentucky Female Orphan School v. Louisville.) (Brief same as in case of City of Louisville v. Southern Baptist Theological Seminary.) 1. Under the Constitution of 1849 it was held by this court that nothing could be exempt from taxation except “in consideration of public service,” but this test can not be applied under the present Constitution because it in specific…
1Opinion of the Court
JUDGE HAZELRIGG
delivered the opinion ob the court:
The institutions claiming exemption from, taxation here, save as named afterwards, are schools and col*523leges where general education is imparted to all who may apply, without regard to nationality or religious creed. All save the last case named above are under the control of members of the Roman Catholic faith; the last named is managed by the Presbytery of Ebenezer, of the Presbyterian Church.
The object of all is to furnish general education either free or at merely nominal prices. The property of all has been acquired by gift from charitable…
2Cited by6 opinions
- Fischer v. FischerKentucky Supreme Court · 2011
- State ex rel. Olsen v. Board of Control of State InstitutionsSupreme Court of Minnesota · 1902
- 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
- Bosworth v. Kentucky Chautauqua AssemblyCourt of Appeals of Kentucky · 1901
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