Mayor of Vicksburg v. Vicksburg Sanitorium

Citations

• 117 Miss. 709
• 78 So. 702

Syllabus

<p>I.. Taxation. Liability for taxes. Charitable institutions. Hospitals. , Hospital or charitable institutions.</p> <p>Under Code 1906. section 2451, subd. F. (Hemingway’s Code, sec- ' tion 6878, Subd. F.), Laws 1916, chapter 100, providing that property used for “hospital or other charitable institutions” shall t<e exempt from taxes, the term “hospital or charitable institutions” carries with it the idea of a charity, and such exemption from taxation applies only to such hospitals as are charitable institutions, and not to institutions whose primary purpose is to treat patients for pay.</p>