Corbin Young Men's Christian Ass'n v. Commonwealth

*385Opinion of the Court by

Judge Clarke

Reversing.

By indictment the appellant was accused of operating a restaurant in Corbin, Kentucky, without having procured a license so to do as provided by section 4224 of Kentucky Statutes, and, upon trial on an agreed statement of facts, was convicted and fined. $60.00 and costs, from which judgment this appeal is prosecuted.

It was held by this court, in Commonwealth v. Young Men’s Christian Association, 116 Ky. 717, that a similar local branch of the state organization, located at Owensboro, was entitled to exemption from taxation under section 170 of the…