Case Name: John J. Jones, Treas. v. Harry L. Conn, et al.
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1926
Citations: 5 Ohio Law Abs. 126
Docket Number: No. 20087
Parties: John J. Jones, Treas. v. Harry L. Conn, et al.
Judges: Marshall, CJ., Robinson, Jones and Matthias, JJ., concur. Kinkade, J., dissents.
Reporter: The Ohio Law Abstract
Volume: 5
Pages: 126–126

Head Matter:
No. 20087
John J. Jones, Treas. v. Harry L. Conn, et al.

Opinion:
ALLEN, J.
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.
Marshall, CJ., Robinson, Jones and Matthias, JJ., concur. Kinkade, J., dissents.