City of Newport v. Masonic Temple Ass'n
Court of Appeals of Kentucky
Case 41 — Action to Recoves Taxes APPEAL FROM CAMPBELL CIRCUIT COURT. SECOND APPEAL. Judgment for Dependant and Plaintiff Appeals. 1, The only issue presented on this appeal is whether or not the ap-pellee is an institution of purely public charity within the meaning of section 170 of the Kentucky Constitution. 2. Under its plea, its first duty is to relieve the distressed and indigent members of the association and their families, and lastly to relieve other distressed and…
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Case 41 — Action to Recoves Taxes APPEAL FROM CAMPBELL CIRCUIT COURT. SECOND APPEAL. Judgment for Dependant and Plaintiff Appeals. 1, The only issue presented on this appeal is whether or not the ap-pellee is an institution of purely public charity within the meaning of section 170 of the Kentucky Constitution. 2. Under its plea, its first duty is to relieve the distressed and indigent members of the association and their families, and lastly to relieve other distressed and indigent persons, and we contend that this plea does not constitute the appellee a purely public charitable institution.…
1Opinion of the Court
Opinion of the court by
JUDGE HOBSON
Reversing.
The only question involved in this action is whether the appellee’s property is exempt from taxation. This is the second appeal of the case. The opinion on the former appeal is reported in 45 S. W., 881. By the charter of the association enacted in the year 1866, it was provided that its property and income should be exempt from all *335taxation so long as it was entirely devoted to Masonic and charitable purposes. On the former appeal it was held that this provision of the charter was repealed by the present Constitution of the State, which took…
2Cases cited9 opinions
- Phila. v. Masonic HomeSupreme Court of Pennsylvania · 1894
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
- Young Men's Protestant Temperance & Benevolent Society v. City of Fall RiverMassachusetts Supreme Judicial Court · 1894
- Babb v. ReedSupreme Court of Pennsylvania · 1835
- City of Auburn v. Young Men's Christian Ass'nSupreme Judicial Court of Maine · 1894
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Fitterer v. CrawfordSupreme Court of Missouri · 1900
- Ancient v. Board of County CommissionersNebraska Supreme Court · 1932
- Societe Francaise De Bienfaisance Mutuelle De Los Angeles v. FlintCalifornia Supreme Court · 1920
- Commonwealth v. Young Men's Christian Ass'nCourt of Appeals of Kentucky · 1903
- City of San Antonio v. Santa Rosa InfirmaryCourt of Appeals of Texas · 1923
14 more not listed; retrieve them via the Exa API.