Commonwealth v. Trustees Hamilton College
Court of Appeals of Kentucky
CASE 38. — ACTION BY COMMONWEALTH BY AUDITOR’S AGENT AGAINST THE TRUSTEES OF HAMILTON COLLEGE FOR TAXES. Appeal from Fayette Circuit' Court. Watts Parker, Circuit Judge. Judgment for defendant. Plaintiff appeals. SYNOPOSIS AND AUTHORITIES CITED. 1. Taxation is the rule, exemption the exception. (Ky. Constitution 174). 2. All acts, general or special, granting immunity from taxation are to be strictly construed against the grantee. (6 Ky. Law Rep., 495 and 773; 12 Ky.
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CASE 38. — ACTION BY COMMONWEALTH BY AUDITOR’S AGENT AGAINST THE TRUSTEES OF HAMILTON COLLEGE FOR TAXES. Appeal from Fayette Circuit' Court. Watts Parker, Circuit Judge. Judgment for defendant. Plaintiff appeals. SYNOPOSIS AND AUTHORITIES CITED. 1. Taxation is the rule, exemption the exception. (Ky. Constitution 174). 2. All acts, general or special, granting immunity from taxation are to be strictly construed against the grantee. (6 Ky. Law Rep., 495 and 773; 12 Ky. Law Rep., 398). 3. The grant must be supported by the consideration of public service, and unless the legislature may lawfully…
1Opinion of the Court
Opinion op the Court by
John D. Carroll, Commissioner
Affirming.
This is an effort hy the commonwealth, through its auditor’s agents, to tax the property of Hamilton College for the years 1898 to 1902, inclusive, it being conceded that the property thus sought to bn taxed was not assessed or taxed for the years named. The appellee claims that it is exempt from taxation under section 170 of the Constitution, providing in part that “there shall be exempt from taxation * * * institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted…
2Cases cited6 opinions
- Trustees of Kentucky Female Orphan School v. City of LouisvilleCourt of Appeals of Kentucky · 1896
- Commonwealth v. Young Men's Christian Ass'nCourt of Appeals of Kentucky · 1903
- Piercy v. SmithCourt of Appeals of Kentucky · 1904
- German Gymnastic Ass'n v. City of LouisvilleCourt of Appeals of Kentucky · 1904
- Commonwealth v. Gray's TrusteeCourt of Appeals of Kentucky · 1903
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- City of Louisville v. Presbyterian Orphans Home Soc.Court of Appeals of Kentucky (pre-1976) · 1945
- Mordecia F. Ham Evangelistic Ass'n v. MatthewsCourt of Appeals of Kentucky (pre-1976) · 1945
- District of Columbia v. Mt. Vernon SeminaryCourt of Appeals for the D.C. Circuit · 1938
- Kesselring, Tax Ass'r. v. Bonnycastle Club, Inc.Court of Appeals of Kentucky (pre-1976) · 1945
- Layman Foundation v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1929
1 more not listed; retrieve them via the Exa API.