[Download] "Frisco Employes' Hospital Association V." by Supreme Court of Missouri ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Frisco Employes' Hospital Association V.
• Author : Supreme Court of Missouri
• Release Date : January 13, 1964
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 70 KB

Description

The Frisco Employes' Hospital Association, plaintiff corporation (referred to as appellant or Association), owns and operates a 129-bed hospital in the City of St. Louis. The City Assessor placed this property on the assessment roll for ad valorem taxes as of January 1, 1963. This action was upheld upon successive reviews by the Board of Equalization of said City, the State Tax Commission, and the Circuit Court of the City of St. Louis, resulting in an assessment at $137,840.00. The Association has appealed. The City of St. Louis was permitted to intervene in the Circuit Court. The issue for determination is whether the Association's hospital is ""actually and regularly used exclusively * * * for purposes purely charitable"" within Section 137.100(5)* and Art. X, § 6, Mo. Const. (set forth more fully hereinafter), and consequently exempt from taxation. This case was submitted to the State Tax Commission upon an agreed statement of facts. We state the relevant facts. The Association was organized in 1898 as a nonprofit corporation. See now Chapter 352. It purchased the site and erected the hospital. Its present name was adopted in 1911.

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