Legal Opinion

Elder v. Henrietta Egleston Hospital for Children Inc.

Supreme Court of Georgia

Decided May 12, 1949No. 16618PublishedCited by 25 opinions

1Opinion of the Court

Candler, Justice.

(After stating the foregoing facts.) In the present case we are dealing with the right of a municipality to tax the property of a charitable institution in which there is no private ownership, no capital stock, no profit or income to any individual, stockholder, or private corporation, and where its entire income from all sources is devoted exclusively to the maintenance and operation of its hospital, caring for sick and disabled children who are financially unable to pay for treatment, and increasing its charitable facilities for the relief of human suffering.

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2Cases cited4 opinions

  1. Trustees of the Academy v. BohlerSupreme Court of Georgia · 1887
  2. Mundy v. Van HooseSupreme Court of Georgia · 1898
  3. Massenburg v. Grand Lodge F. & A. M.Supreme Court of Georgia · 1888
  4. Richardson v. Executive Committee of Baptist ConventionSupreme Court of Georgia · 1933

3Cited by25 opinions

  1. McLucas v. State Bridge Building AuthoritySupreme Court of Georgia · 1953
  2. United Hospitals Service Ass'n v. Fulton CountySupreme Court of Georgia · 1960
  3. Georgia Osteopathic Hospital, Inc. v. AlfordSupreme Court of Georgia · 1962
  4. Nuci Phillips Memorial Foundation, Inc. v. Athens-Clarke County Board of Tax AssessorsSupreme Court of Georgia · 2010
  5. Cobb County Board of Tax Assessors v. Marietta Educational Garden Center, Inc.Court of Appeals of Georgia · 1999

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