Trustees of Kentucky Female Orphan School v. City of Louisville
Court of Appeals of Kentucky
CASE 69 — PETITION EQUITY APPEAR EROM JEEEERSON CIRCUIT COURT, CHANCERY DIVISION. 1. In the act of March 11, 1862, amending appellant’s charter, it was provided that the property of appellant “shall be exempt from all taxes whatever so long as it exists as a school of charity.”
Read the full summary
CASE 69 — PETITION EQUITY APPEAR EROM JEEEERSON CIRCUIT COURT, CHANCERY DIVISION. 1. In the act of March 11, 1862, amending appellant’s charter, it was provided that the property of appellant “shall be exempt from all taxes whatever so long as it exists as a school of charity.” This language unmistakably imports a contract between the State and the appellant by which the State agrees to exact no taxes in consideration of appellant’s agreement to conduct a school of charity for the education of female orphans. (Revised Statutes, Vol. 2, p. 121; Franklin Co. Court v. Deposit Bank, 87 Ky., 370;…
1Opinion of the Court
JUDGE HAZELRIGG
detjveeed the opinion of the court-
The question involved on this appeal is whether or not certain real estate situated in the city of Louisville and belonging to the Kentucky Female Orphan School, located at Midway, in Woodford county, is exempt from State, county and municipal taxation under the provisions of the Constitution on that subject.
The petition of the trustees seeking to enjoin the *475collection of the taxes was dismissed on demurrer, and the facts to be considered are, therefore, undisputed.
It appears that the appellant was incorporated by the Kentucky Legislature in…
2Cases cited6 opinions
- United States v. RyderSupreme Court of the United States · 1884
- Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
- Zable v. Louisville Baptist Orphans' HomeCourt of Appeals of Kentucky · 1891
- Appeal Tax Court v. St. Peter's AcademyCourt of Appeals of Maryland · 1879
- Higgins v. PraterCourt of Appeals of Kentucky · 1890
1 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Santa Rosa Infirmary v. City of San AntonioTexas Supreme Court · 1924
- State ex rel. Olsen v. Board of Control of State InstitutionsSupreme Court of Minnesota · 1902
- Widows' & Orphans' Home of O. F. v. CommonwealthCourt of Appeals of Kentucky · 1907
- Linton v. Lucy Cobb InstituteSupreme Court of Georgia · 1903
- Commonwealth v. Young Men's Christian Ass'nCourt of Appeals of Kentucky · 1903
31 more not listed; retrieve them via the Exa API.