Kentucky Common School Laws

Cover Kentucky Common School Laws
Kentucky Common School Laws
Statutes Kentucky Laws
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" Held, that unless teachers employed by a city . Maintaining a school system under special law conform to the common school standards of efficiency, or hold certificates under and are subject to the com- mon school laws, the city is not entitled to a proportion of the common school fund. 19 Ky. Law Rep. , 466; 38 S. W. Rep. , 1066.
1. School Tax. Exemption from Same. The intent and spir- it of an act of the General Assembly, providing for a tax upon property owned by white persons in a designa
...ted territory for the purpose of maintaining a graded school for white pupils, is manifestly to tax all property save that of black persons; therefore, a corporation seeking an exemption from the tax must show that its corporators and stockholders, who are the real owners and are persons having color, are black persons.
2. Corporation. A corporation is an inhabitant within the meaning of an act taxing the property of inhabitants, and the property of corporations may be taxed under an act w T hich authorizes the taxation of the property of persons.


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