Tharpe v. Central Georgia Council of Boy Scouts of America

Bell, Justice.

The Central Georgia Council of the Boy Scouts of America, a corporation, brought an action against the tax-collector and sheriff of Peach County, to enjoin a sale for taxes of real estate belonging to the plaintiff, and for cancellation of tax executions, on the ground that the property is exempt from taxation under the Code, § 92-201. The material portion of the Code provision is as follows: “The following described property shall be exempt from taxation, to wit: . . all institutions of purely public charity; all buildings erected for and used as a college, incorporated academy…