City of Paducah v. Commonwealth Ex Rel. Oates

Opinion of the Court by

Judge Cammack

Affirming.

There is involved in this case the question of whether property purchased by the city of Paducah at a commissioner’s sale to satisfy tax and improvement liens, and held solely for resale, is subject to state, county and school taxes. The effect of the chancellor’s ruling was that it is. We believe the ruling to be correct.

Section 170 of the Constitution exempts from taxation public property used for public purposes. The appellants vigorously contend that, in order to come within the exemption, it is not necessary that there be in every instance an…