City of Louisville v. Presbyterian Orphans Home Soc.

Opinion op the Court by

Judge Rees

Affirming.

May a municipality collect taxes upon tbe income producing real estate of charitable and educational institutions is the question raised by these nine appeals, and we are again called upon to consider and construe section 170 of the Kentucky Constitution, which reads:

“There shall be exempt from taxation public property used for public purposes; places actually used for religious worship, with the grounds attached thereto* and used and appurtenant to the house of worship, not exceeding one-half acre in cities or towns, and not exceeding two acres in…