Layman Foundation v. City of Louisville

Opinion of the Court by

Judge Willis

Affirming.

The Layman Foundation, a Tennessee corporation, claims exemption from taxation under section 170 of the Constitution of the state, upon the ground that it is an “institution of purely public charity” and an “institution of education not used or employed for gain by any person or corporation, and the income of which is devoted solely to the cause of education.” The lower court denied the relief sought, and the Layman Foundation has prosecuted an appeal. The charter of the corporation thus defined the purposes for which it was organized :

“ (1) The…