Sheehan v. Good Samaritan Hospital
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. I. The charge being for the proportionate cost of a large amount of work extending over several blocks and far beyond the boundary of the property, instead of the actual cost of the work in the immediate front or vicinity of the property, the benefit must be a general and not a special one. II.
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Appeal from St. Louis Circuit Court. I. The charge being for the proportionate cost of a large amount of work extending over several blocks and far beyond the boundary of the property, instead of the actual cost of the work in the immediate front or vicinity of the property, the benefit must be a general and not a special one. II. The so-called assessment being absolute and independent of any knowledge, assent or consent on the part of defendant, can only be made by virtue of the taxing power of the government, State and municipal; it is a taxation, and therefore embraced in the exemption…
1Opinion of the CourtWagner, Judge
The defendant’s charter provides that the square or block, or part of a “square or block or tract, not exceeding ten acres, in the county of St. Louis, on which the corporation hereby chartered shall have or erect its hospital building, shall, so long and so far as occupied by the hospital yard or yards, walk or walks, garden or gardens of such hospital, together with all the furniture, beds and other hospital apparatus, be exempted from taxation of every kind.” (Sess. Acts 1859, p. 326, § 5.) The ground upon which the hospital is erected lies within the city of St. Louis, and does not exceed…
2Cases cited2 opinions
- Lockwood v. City of St. LouisSupreme Court of Missouri · 1856
- Crowley v. CopleySupreme Court of Louisiana · 1847
3Cited by35 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- Higgins v. BordagesTexas Supreme Court · 1895
- Farrar v. City of St. LouisSupreme Court of Missouri · 1883
- Morrison v. MoreySupreme Court of Missouri · 1898
- City of Atlanta v. First Presbyterian ChurchSupreme Court of Georgia · 1891
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