German Gymnastic Ass'n v. City of Louisville
Court of Appeals of Kentucky
Case 114 — Action by City of Louisville against the German Gymnastic Association of Louisville for City Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY FIRST. DIVISION. From a Judgment for the City the Defendant Appeals.
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Case 114 — Action by City of Louisville against the German Gymnastic Association of Louisville for City Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY FIRST. DIVISION. From a Judgment for the City the Defendant Appeals. The only question in this case is this: Is or was not the property, of the appellant, association, exempt from taxation under the clause of the Constitution exempting “institutions of education not used or employed for .gain hy any person or corporation, and the income of which is ■devoted solely to the cause of education?” The above clause contains two requisites: 1.…
1Opinion of the Court
Opinion of the court by
JUiDiGE PAYNTER
Reversing.
The German Gymnastic Association of Louisville is a corporation by virtue of the act of the General Assembly of this-Commonwealth approved March 4, 1854. It owns real property in the city of Louisville of the value of $15,000, where-regular gymnastic exercises are taught. A teacher in physical culture is constantly employed, who instructs) the members, and also one day of the week is devoted to the teaching; of branches ordinarily taught in schools. Lectures and addresses are delivered, and occasionally discussions of timely topics take place.…
2Cases cited1 opinion
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
3Cited by15 opinions
- People Ex Rel. Brenza v. Turnverein LincolnIllinois Supreme Court · 1956
- Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.Court of Appeals of Kentucky (pre-1976) · 1945
- Dodge v. Jefferson County Board of EducationCourt of Appeals of Kentucky (pre-1976) · 1944
- German Gym. Ass'n of Lville. v. City of LvilleCourt of Appeals of Kentucky (pre-1976) · 1948
- Turnverein v. McGloneSupreme Court of Colorado · 1932
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