Jones v. Conn
This text of 5 Ohio Law. Abs. 126 (Jones v. Conn) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Under section 2 of Art. XII of the Constitution of Ohio, as amended, September 8, 1912, the personal property belonging to an institution of public charity is exempt from taxation, only when used exclusively for charitable purposes, and if such personal property is invested for financial purposes during the period before the charity was being dispensed by the institution, it is not exempt from taxation during such period. (Rose Institute v. Myers, Treas., 92 OS. 252, and State ex Boss v. Hess, Aud., 113 OS. 52. Approved and followed.)
Judgment reversed.
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5 Ohio Law. Abs. 126, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jones-v-conn-ohio-1926.