Cullitan v. Cunningham Sanitarium

The only question at issue in this case is whether the property known and referred to as The Cunningham Sanitarium falls within the class of property authorized by Section 2, Article XII of the Constitution, to be exempted from taxation. Is it an institution “used exclusively for charitable purposes”? Pursuant to such constitutional authority, Section 5353, General Code, was enacted and it was thus provided that “* * * property belonging to institutions used exclusively for charitable purposes, shall be exempt from taxation.” There is no presumption favorable to exemption from taxation. On…