City of Louisville v. Board of Trade
Court of Appeals of Kentucky
Case 67 — PETITION EQUITY APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The renting of the Board of Trade building to strangers, with a view to the rent, is not an occupation by the Board of Trade “ for the purposes contemplated in its organization” within the meaning of the condition upon which it is exempted from taxation. (The Bank v. Tennessee, 104 U. S., 493; Crawford v. Burrell, 53 Pa.
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Case 67 — PETITION EQUITY APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The renting of the Board of Trade building to strangers, with a view to the rent, is not an occupation by the Board of Trade “ for the purposes contemplated in its organization” within the meaning of the condition upon which it is exempted from taxation. (The Bank v. Tennessee, 104 U. S., 493; Crawford v. Burrell, 53 Pa. St., 219; County Comrs. v. Sisters of Joseph, 48 Mo., 34; Pacific Mail S. S. Co. v. Commis. of Taxes, 64 N. Y., 541; Proprietors of Lowell Meeting House v. Lowell, 1 Met., 541; Pierce v. Cambridge, 2 Cush.,…
1Opinion of the CourtChief Justice Holt
The appellant, the city of Louisville, having, by its proper officer, levied upon some furniture in use in the Board of Trade rooms of the appellee, the Louisville Board of Trade, for municipal taxes for the year 1886 upon its building in the city of Louisville, it enjoined their collection upon the ground, mainly, that the property was exempt from taxation.
This claim is based upon a legislative act of 1873, which provides: “Any real estate held by the Louisville Board of Trade in the city of Louisville by pur*413chase in fee-simple, not exceeding one hundred by two hundred feet in area, and any…
2Cases cited4 opinions
- Morris v. Lone Star Chapter No. 6Texas Supreme Court · 1887
- Bank v. TennesseeSupreme Court of the United States · 1882
- County Commissioners v. Sisters of Charity of Saint JosephCourt of Appeals of Maryland · 1878
- Appeal Tax Court v. Grand Lodge of Ancient Free & Accepted MasonsCourt of Appeals of Maryland · 1879
3Cited by8 opinions
- County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
- Gymnastic Ass'n of the South Side of Milwaukee v. City of MilwaukeeWisconsin Supreme Court · 1906
- Alexander v. AudCourt of Appeals of Kentucky · 1905
- Bell's Trustee v. City of LexingtonCourt of Appeals of Kentucky · 1905
- Broadway Christian Church v. Com.Court of Appeals of Kentucky · 1902
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