Widows & Orphans' Home of Odd Fellows v. Bosworth
Court of Appeals of Kentucky
Case 18 — Action by Widows’ and Obehans’ Home oe Odd Fellows, to Enjoin the Collection oe Taxes on its Property — APPL'AL FROM' FAYETTE CIRCUIT COURT. JUDSMENT FOE DEFENDANT AND PLAINTIFF APPEALS. The lower court sustained a demurrer to plaintiff’s petition upon the ground that the petition shows on its face that appellant institution'is not one of "purely public charity.” We contend the court erred in this ruling, and that our contention is sustained by abundant authority.
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Case 18 — Action by Widows’ and Obehans’ Home oe Odd Fellows, to Enjoin the Collection oe Taxes on its Property — APPL'AL FROM' FAYETTE CIRCUIT COURT. JUDSMENT FOE DEFENDANT AND PLAINTIFF APPEALS. The lower court sustained a demurrer to plaintiff’s petition upon the ground that the petition shows on its face that appellant institution'is not one of "purely public charity.” We contend the court erred in this ruling, and that our contention is sustained by abundant authority. We maintain- that appellant is a purely public charity within the meaning of the Constitution. Purely, has been held- by…
1Opinion of the Court
Opinion op the court by
JUDGE HOBSON
Affirming.
The question to be determined in this ease is whether appellant’s property is exempt from taxation on the ground that the institution is one of purely public charity, under section 170 of the Constitution; “There shall be exempt from taxation public property used for public purposes; places actually used for religious worship, with the grounds attached thereto and used and appurtenant to the house of worship, not exceeding one-half acre in cities or towns, and no't exceeding two acres in the country; places of burial not held for private nr…
2Cases cited1 opinion
- Gray v. CooperCourt of Appeals of Texas · 1900
3Cited by8 opinions
- Widows' & Orphans' Home of O. F. v. CommonwealthCourt of Appeals of Kentucky · 1907
- Commonwealth v. Young Men's Christian Ass'nCourt of Appeals of Kentucky · 1903
- Salt Lake Lodge No. 85 v. GroesbeckUtah Supreme Court · 1911
- Concho Camp, No. 66, W. O. W. v. City of San AngeloCourt of Appeals of Texas · 1921
- Commonwealth v. Lexington Cemetery Co.Court of Appeals of Kentucky · 1902
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