Brodie v. Fitzgerald
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court. David W. Carroee, Chancellor. All property is subject to taxation unless specially exempted by law. Taxation is the rule — exemption the exception. The property does not come within the exception unless used exclusively for public charity. 42 Ark. 536. Mr. Desty, in his work on Taxation, lays down the true rule (p. 119) : “The fact that the rents and revenues * * "" are devoted to charitable purposes * * * will not exempt the property.
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Appeal from Pulaski Chancery Court. David W. Carroee, Chancellor. All property is subject to taxation unless specially exempted by law. Taxation is the rule — exemption the exception. The property does not come within the exception unless used exclusively for public charity. 42 Ark. 536. Mr. Desty, in his work on Taxation, lays down the true rule (p. 119) : “The fact that the rents and revenues * * "" are devoted to charitable purposes * * * will not exempt the property. It is only where the property itself is actually and directly used for charitable purposes that the law exempts it.” See…
1Opinion of the CourtHughes, J.
This,is an appeal from a judgment of the Pulaski chancery court overruling a demurrer to a complaint filed by the appellee seeking to restrain the appellant from extending the State, county and city taxes on lots described in the complaint situated in the city of Little Rock, in this State, which had been assessed for taxation by the assessor of the county for the year 1891, and to restrain the appellant, as such county clerk, from issuing- his warrant to the collector of taxes on said lots so long as the same may be used for public charity.
The complaint alleges that Alexander Hager…
2Cases cited6 opinions
- Batman v. MegowanCourt of Appeals of Kentucky · 1859
- County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
- Northwestern University v. People ex rel. MillerIllinois Supreme Court · 1875
- Appeal Tax Court v. St. Peter's AcademyCourt of Appeals of Maryland · 1879
- Appeal Tax Court v. RiceCourt of Appeals of Maryland · 1879
1 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- School District v. HoweSupreme Court of Arkansas · 1896
- Hot Springs School District v. Sisters of Mercy of the Female AcademySupreme Court of Arkansas · 1907
- Robinson v. Indiana & Arkansas Lumber & Manufacturing Co.Supreme Court of Arkansas · 1917
- Wiseman v. Madison Cadillac CompanySupreme Court of Arkansas · 1935
42 more not listed; retrieve them via the Exa API.