Merrick Lodge No. 31, I. O. O. F. v. City of Lexington

Opinion op the Court by

Judge Miller

Affirming.

This appeal presents the question of the liability of appellant’s real estate to municipal taxation.

The appellant, Merrick Lodge No. 31 of the Independent Order of Odd Fellows, owns a lot situated at the northwest comer of Short and Limestone streets, in Lexington, on which there is a five-story structure, known as the Merrick Lodge Building. The fourth and fifth stories of the building are used by the appellant-exclusively for lodge purposes; the other stories are rented as stores, offices and for residential purposes.

The building and ground were…