Hot Springs School District v. Sisters of Mercy of the Female Academy
Supreme Court of Arkansas
Appeal from Garland Circuit Court; Alexander M. DuMe, Judge; STATEMENT BY THE COURT. This is an appeal from a judgment of the circuit court of Garland County, which held that the hospital buildings and grounds upon which it is - situate, in the city of Hot Springs, come within the exemption of the Constitution, and are not subject to taxation.
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Appeal from Garland Circuit Court; Alexander M. DuMe, Judge; STATEMENT BY THE COURT. This is an appeal from a judgment of the circuit court of Garland County, which held that the hospital buildings and grounds upon which it is - situate, in the city of Hot Springs, come within the exemption of the Constitution, and are not subject to taxation. Among the exemptions from taxation' contained in the Constitution are: “Buildings and grounds and materials used exclusively for public charity.” Const. 1874, art. 16, § 5. The evidence shows that in the hospital there is one large room with ten or…
1Opinion of the Court
Hart, J.,
(after stating the facts.) The judgment appealed from exempts only the ground upon which the hospital building is situate and the building thereon; and the sole question in the case is, whether or not they are used exclusively for public charity.
Appellant contends that the question is answered in its favor by the rule announced in Brodie v. Fitzgerald, 57 Ark. 445. That was a case where the rents and revenues and the property itself were used for public charity. The theory upon which framers of constitutions and lawmakers act in exempting from taxation property used purely for public…
2Cases cited4 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- Brodie v. FitzgeraldSupreme Court of Arkansas · 1893
- County of Hennepin v. Brotherhood of the Church of GethsemaneSupreme Court of Minnesota · 1881
- State ex rel. Alexian Brothers' Hospital v. PowersMissouri Court of Appeals · 1881
3Cited by39 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Santa Rosa Infirmary v. City of San AntonioTexas Supreme Court · 1924
- George v. Jefferson Hosp. Ass'n, Inc.Supreme Court of Arkansas · 1999
- Hilger v. Harding CollegeSupreme Court of Arkansas · 1960
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
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