Commonwealth v. Thomas

• Decision Date: 06 December 1904
• Citation: 83 S.W. 572,119 Ky. 208
• Parties: COMMONWEALTH v. THOMAS.
• Court: Kentucky Court of Appeals

83 S.W. 572

119 Ky. 208

COMMONWEALTH v. THOMAS.

Court of Appeals of Kentucky.

December 6, 1904

Appeal from Circuit Court, Shelby County.

"To be officially reported."

Proceedings to recover back taxes by the commonwealth by T. C. Albritton revenue agent, against W. J. Thomas, trustee. From a judgment for defendant, plaintiff appeals. Reversed.

J. M Guthrie and P.J. Beard, for the Commonwealth. Willis & Todd for appellee.

BARKER J.

Mrs Pauline Crawford died in Shelby county, Ky. leaving a last will and testament, which contained the following:

"Item 12. I give and bequeath to W. J. Thomas, as Trustee, the sum of Five Thousand Dollars, the interest of which sum to be used in securing an evangelist in Shelby County, or any other section of the country said Thomas may select. Said sum shall be held by him and his successors in perpetuity. Said W. J. Thomas may select his successor who must give bond, and security approved, and said successor or successors must in every instance be members of the Christian Church. And furthermore the proceeds of said sum or sums shall be expended in the advancement of the principles of primitive christianity, as taught by the Christian Church.

"Item 13. I direct that my executor shall pay over to a trustee whom he may select, the residue of my estate, the interest of said sum to be used in the advancement of the principles of primitive Christianity as taught by the Christian Church subject to the same conditions as are contained in item 12." The question presented by this record is whether or not the charity thus established is subject, in the hands of the trustee, to state taxation. Whether it is or not depends upon the proper construction of section 170 of the Constitution of this state with reference to it. The constitutional provision referred to is as follows: "Sec. 170. 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 the country; places of burial not held for private or corporate profit, institutions of purely public charity, and institutions of education not used or employed for gain by any person or corporation, and the income of which is devoted solely to the cause of education; public libraries, their endowments, and the income of such property as is used exclusively for their maintenance; all parsonages or residences owned by any religious society, and occupied as a home, and for no other purpose, by the minister of any religion, with not exceeding one-half acre of ground in towns and cities and two acres of ground in the country appurtenant thereto; household goods and other personal property of a person with a family not exceeding two hundred and fifty dollars in value; crops grown in the year in which the assessment is made, and in the hands of the producer; and all laws exempting or commuting property from taxation other than the property above mentioned shall be void. The General Assembly may authorize any incorporated city or town to exempt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement to their location."

That the trust under discussion is a charity does not admit of doubt, but, in order to entitle it to exemption from taxation, it must be a "purely public charity." Without undertaking to be technically accurate, a "purely public charity" may be...