The citizen. [volume] (Berea, Ky.) 1899-1958, 1912-07-25
has ever dreiyed any profit.


dustriai education. Here genreal
printing and book-binding Is done.
Some confusion arose in this aspect OF
the case because OF the fact that q
newspaper is printed In this plant.
This newspaper Is a separate corpor-
alton and has an arrangement where
by Il leases OF rents the printing
facilities for the purpose OF printing
a paper, but the institution derives
no income save this rental income,
nor does II own the newspaper.
The institution maintains small
cooperative store and handles text
books, toilet articles and the like
which II keeps for sale for the stu
dents. This store Is remote from the
village OF Berea In an obscure place.
The materials are sold at a minimum,
of profit sufficient only TO pay run
ming expenses. and taking the last
five years together there has been
deficit OF perhaps $50. According
to testimony It has not sold $40 worth
OF goods to others than students and
outside customers are discouraged
The Institution also owns and
operates upon its grounds the hotel
known as Boone Tavern. This was
built with the endowment funds Ct
the institution with the expectation
that II would be rented TO outside
parties, but II has been found I'M
possible TO obtain renters who are
In accord with the principles OF the
institution. 1t was built largely Ia
order to have a stopping place Tor
the guests OF the College. and AS a
boarding place for teachers. The
clerks, the chambermaids, and the
walters are students who are thus en-
abled to earn means whercwith 10
maintain themselves. The Tavern Is
charged with an annual rental, after
the payment OF which II has earned
no profit. IL pays rent to the en-
dowmriet fund just as any tenant does
by the institution for the purpose Of
investment. There is no profit or
benefit In II to any private individual.
In the foregoing statement II will
be seen that each OF these institu-
tons Is maintained either fer the
purpose of industrial training and
l A. n h..
men In attendance at the school. CT
to afford them some means OF live
lihood. or to supply. as In case of
the waterworks plant, necessary
physical and hygienic adjunct OF the
institution az a clcanly dwelling place.
Though II be conceded that they are
operated for gain. the gain. II any.
which comes from them is not the
earning OF gain In the commercial
sense In which that term Is recog-
nized. but the meagre profit. II any.
is turned into and becomes a part
OF the general income OF the institu-
tons purely educational side and
for its purely educational purposes.
With these facts and considera-
tons before us II Is not difficult to
reach correct conclusion, for the
whole matter has become one OF
settled adjusicaticn In Kentucky.
The court cites the case of the
Trustees OF the Kentucky Female
Orphan School vs.. City of Louisville,
100 Kentucky 40. the City OF Louis
Vile VS.. Southern Baptist Theolosl-
cal Seminary. 100 Kentucky COG, the
City OF Louisville VS.. The Board G.
Trustees OF Nazareth Literary and
Benevolent Institution. 100 Kentucky
Dig, Commonwealth VS.. Gray's Trus-
tee. llj Kentucky 665.
II is to be doubted whether there
are any public institutions in the
land. unless II be those devoted pure
ly to the incubation and mainteu-
ance OF religious training and life,
which can compare In importance to
those erected and maintained for
the educational and mental and
moral training OF the boys and
girls who are 10 come on and perpet-
uate the race itself and the institu-
tons of our Commonwealth and our
country.
The institution In question, locat-
ed In the small village OF Berea Ia
Madison County. adjacent to the
large mountain section of Kentucky,
affords educational opportunity, both
in mental and industrial lines, TO a
class OF youth who would otherwise
be denied this insstimable privilege.
Its existence from year TO year 20
largely dependent upon the gifts Of
generous supporters. The makers Of
the Constitution said that an insti-
tuition should not pay taxes upon its
assets used In or devoted TO the
cause OF education. Certainly the
record here brings this school, as 10
the assets named within that class.