Georgia Osteopathic Hospital, Inc. v. Alford

Quillian, Justice.

The sole question for decision is whether, according to the evidence submitted upon the trial of the case, the plaintiff hospital corporation was a purely charitable institution within the meaning of the Constitution of 1945, Art. VII, Sec. I, Par. IV (Code Ann. § 2-5404), and the statutes of the State embodied in Code Ann. § 92-201 (Ga. L. 1946, p. 12, and Ga. L. 1947, p. 1183).

In the case of Elder v. Henrietta Egleston Hospital, 205 Ga. 489, 492 (53 SE2d 751) it is held: “In 1946 the General Assembly passed an act exempting from taxation all of the property enumerated in…