Commonwealth v. Berea College
Court of Appeals of Kentucky
Appeal from Madison Circuit Court.
1Opinion of the Court
Opinion op the Court by
Judge Winn
Affirming.
The Commonwealth instituted this proceeding in the Madison county court through one of its- revenue agents for the purpose of causing to be assessed for taxation certain properties of Berea College. Certain of these properties were assessed in the county court; whereupon the college appealed to the circuit court. There, upon a hearing, the Commonwealth’s proceeding was dismissed, and it appeals here.
Berea College is an incorporated educational institution. As stated by its president in his testimony, its object is to promote, the cause of Christ by…
2Cases cited3 opinions
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
- Commonwealth v. Gray's TrusteeCourt of Appeals of Kentucky · 1903
- City of Louisville v. Southern Baptist Theological SeminaryCourt of Appeals of Kentucky · 1896
3Cited by8 opinions
- State v. Carleton CollegeSupreme Court of Minnesota · 1923
- City of Louisville v. Presbyterian Orphans Home Soc.Court of Appeals of Kentucky (pre-1976) · 1945
- In re Syracuse University for an Order to Show Cause Why Certain Assessments upon the Property of Said University in SyracuseNew York Supreme Court · 1925
- Department of Revenue v. Central Medical Laboratory, Inc.Court of Appeals of Kentucky · 1977
- Layman Foundation v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1929
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