...Taxation — Merger of Three Into One— Effect— Sec- 170 of the Kentucky Constitution provides that: "The General Assembly may authorize any incorporated...period not exceeding five years as an Inducement to theJr location therein." Sec. 2980a, Kentucky Statutes, provides that "The general council shall have...

...necessary furniture of all schools), and institutions of purely public charity; and all laws exempting property from taxation other than the property above mentioned, shall be void. The ordinary State tax shall not exceed fifty cents on the $100 valuation, and the ordinary county or municipal...

...necessary furniture of all schools), and institutions of purely public charity; and all laws exempting property from taxation other than the property above mentioned, shall be void. SEC. 3. Taxes shall be levied and collected by general laws and for public purposes only. SEC. 4. The...

...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...exceeding five years, as an inducement to their location." On the return of the case to the court below, appellee filed an amended answer, setting up the defense...

...which the assessment Is made and in the bands of the producer; and all laws exempting or commuting property from taxation other than the property above...period not exceeding five years, as an Inducement to then- location." It la Insisted for the church that the parsonage Is exempt under this section, on...

...necessary furniture of all schools, )|and institutions of purely public charity; and all laws exempting property from taxation, other than the property above mentioned, shall be void." The grammatical construction of this provision is not clear. The word "institution" properly means an association...

...private or corporate profit and institutions of purely public charity. ''SECTION 2. All laws exempting property from taxation, other than the property above mentioned shall be void." The argument is that the taxes imposed by the act under consideration are not uniform upon the^ same class...

...COMMONWEALTH religious, or educational purposes, and declares that — "All laws exempting or commuting property from taxation other than the property above mentioned shall be void." Even aside from the recognized general rule that exemptions from taxation are not favored, and will...

...necessary furniture ol all schools), and institutions of purely public charity ; and all laws exempting property from taxation other than the property above mentioned, shall be void. SEC. 3. Taxes shall be levied and collected by general laws and for public purposes only. SEC. 4. The...

...of property exempted from taxation are enumerated, and, in its concluding clause, it provides that ' the General Assembly may authorize any incorporated...exceeding five years, as an inducement to their location.' Now, in order to intelligently determine whether the rate of taxation shall be increased to meet the...