Myers v. Benjamin Rose Institute

Citations

• 92 Ohio St. (N.S.) 238

Syllabus

<p>Taxation — Institutions of purely public charity — Personal property exempt, when — Income from endowment funds — Section S353, General Code — Section 2, Article XII, Constitution.</p> <p>Section 5353, General Code, when enacted and when this suit was brought, was within the authority granted to the general assembly by Section 2, Article XII of the Constitution, as then in force, and exempted from taxation the personal property of institutions of purely public charity, including endowment funds which belong exclusively to them and which, with the income arising therefrom, are devoted solely to their support.</p>