Mordecia F. Ham Evangelistic Ass'n v. Matthews

Opinion op the Court by

Stanley, Commissioner—

Affirming.

The question is one of tax exemption. The answer is to be found in the intent and meaning of the term “religious society” as used in Section 170 of the Constitution of Kentucky, which exempts “all parsonages ■ or residences owned by any religious society, and occupied as a home, and for. no other purpose, by the minister of any religion, with not exceeding one-half acre of ground in towns and cities and two acres of ground in the country appurtenant thereto.”

Thé appellant, Mordecai F. Ham Evangelistic Association, was organized in 1936…