Case Information
*1 OFFICE OF THE ATTORNEY GENERki OF TEXAS AUSTIN
hion QP this de- joct read0 in part e0tnr of ubeele~ cm- and I, EM ooniranted 3.q the llabllit~ oc aration of the build- St. nary's IfospltEL of ieatton and ogeratfon of the boa- ia suoh that it falls within the empt publia aharitiea PII dlseuaoed the Caaaniesfon Ap ala ia the f SEn Antonio vs. SEO. RQSO Inflr- ?z mary, sited In my brIei whioh sccm~iea this but na vould appmotite gout opinion in letter, 1Qht of the faot that two slight distinotixms exiet ma co?spaLil prith the &en%x%l run Q? the demfsione, all Qf which are more or leaa ln bag- aony.
Honcirable Hotner L. MQSS, Page 2
639 Honorable Homer L. Mom, Page
that during the tim4 of its OpelVbtiQll ia the 4aunty $b4 hoepit4l baa been r&lmbursed by the ~~%Mi~4Z"6 COtAl-t Of the OOUllt~ fQr half Qf till0 oort or aarlng fOl' oertsia indigent p8tient8 vh4n kh4 mm8 r4Qeilred rmm auoh 44wty .aaQunt to not over 16$ of the 8errlaes daasted to the oar4 and tr4atm4& of charity 4awm generally over 84m4 period of the? a
mtisle 8, seetlon a,of the state camtitution provides mats
"The L4gl8latur4 meby by g4nera.l law exempt from 8axatlon . . . in~titut,toaa of purely public oheritys 8ud all IJAWS exempting property r-
tsxartlax~~~othar than the sbovo msntibmed shall be null an+?4 VOM.'
Saotla..7: of Artialo '7X50, V4mmng8 Annotated C1vi.l statut4r, w&8 4&44t4&in pumlwAn44 to al4 ab4v4 o4n8titutiOnal pI%mi4lon,'u&d 2w8ds M r01r0ver IV.: ~Publid oharitlas.--An b4- lslztl-8
~lon$~%o .lnstitrPtionm qf pw~e4 publ&%eharity, ~ tog4khes vial the lmld# klol@ng ~80 end 444u-
~*s$&bj. awh blntttut1onca0t lerned.oP, .otlNer- da4 w4d *vWh a vi4v to. pr4Sit; upUr8 rwh r4ati*~m&protit8 4nd allmeneym an4 oredit8are :8ppr4pri6t.gd by ml4h %riaks.kut1oM rolol$ to l u8- .I .~ ~~~k&a%Wh itutltmtloacaat3 for~the benefit OS ~ kh4 +*14& -axad dLndbl4d m4mb6il aad '%h4lr f4mtlie8
qd UWbaxUl 0r .the .(wpb, br iOr 8h6 maln84- Mn4i‘of p4r8eM vh4a uaabl6 'to prevld4 'SOP than- l olva;~rlwWaor:a\loh poiwaaa :am mabow oi auoh of 9uPe4 Inrtitut*&la or not. An~a8tlt\rtiaB pub- dbarity und?r thlr urtials La one uhieh dl8pen44r ita da to ifa rn~bera arid other8 In f~laibo8i.. .dl8tr488, ore at dsath, vitlumt r4- , ~'gard to perar8y br '*l&es oS'.the'reoiplent, alro vhm th-Sun&, property md a88488 of auah in- ntltu8lons are pleoed end bound by its lmm to relieve, aid and administer in any way to the relief Qf its memb4r8 when in want, aiCkm3ss and dietress, and provide homes for its helplear, end *4 Eonor-able Homer L. Moss, Page 4
dependent members and to educate and ma~Lnta5.n the o@ia@a OS it5 decmased membws or qther p4r50n8.e
xr
&he St. .&my+ Bospltal is sn~lnstitution Qf ~~rely~pu~~fo~oharity within tacr zusoning Artlalb 8, set- tiOR 2 Qf.the~stat4 ~OWtitUtiOIl, snd~SUbdiVi8iOXl Of Ar- tltil4,.7&31; Limmn'.S'Amaotrte$ Civil Statutes, the real es&IL,86 bdlOng* to,.aaid hQ8pikrl vauld be tax 4xempt. ,(See the .easq@ of Santa Roea Infirmary ~5. City,?? S+i Antonio, 259,SAj'9qi1 .Flti.&!#8,odlatimi of PUl6i&slphla V8. Love, 1s$Cs.w~58 ,810; Benevol4n$ wd P. o. E. lodge vu. city
44, S.Y. (2d) 488; Wesonla Temple Asaooiatl6n
VS. AWikiiiQ Independent school DIetriot, S.W. (26) 128; City Qf Pal48tlne~ vs. Hi5soU~~-P8OlflC Land Hospital AssO- oiatloa, 99.SYM~..(2d).~ll; Soott ~8.~ All S&its Hospital, 2oJ~s.w., r46p state va. Ced&ga5t, 227 s.U. 253).
.
Honorabfe Homer L. Moss, Page 5
The fact that the St. Nary'8 Hospital la lnoor- porated under the laws of Illlnols would not, in our opti- ion, efieut the liobiltty oc the wmnpticn of the hospital reletire to t8xatiaI.i. Ifa hove been unable to rind any Texao- ease deoiding tho pusetlim. Houever, it vfll be noted ,thigt the rtatute (Artlale Yl.50, supra) exempts In- stltutlima ~of purely publie iaharity vlthout restrioting the beneS%oQuy 0S tha privileg, to 8 o4mpo~8te rrtatus or oorpxubs duaiotle ln Texas or elmwhere. Stated ut- othawway the aontrolllng Saotor wvuld ba vbether the hoo- pitaX i(l m inrtitutlkm of mly pubuo uharity vithln the me- of Artiole 8, ~5eOtioa of the 8tate Constitu- tion, and 8ubditlsion OS Artfale 7051, Benon~a dnnotated c1vl.l 5tate38.
The Seat that the mm&y pays rl~ partion OS the horpltilisation ohaq$q Sor indigent ~$ktle@e vo+d not be a determ@ltq iaotor aa td whether t&e hospital ia .an in- ,oS purely p?bUa~ oharlty VtthZn tba laeanlng OS stltutia, the p.roois%ons OS’ ,the Constit\it~&’ imd aiallti ~mentfoxwd abow: W gsner+l mxV9b tsumuad@ by tba abbve oitsd oasss cyp to the. *Weat t&t v&r0 ..a bo+t8l a&Us 831 applbmnt~il ~mgiamllm~r of mm, eb&rgQig ‘those able to pay
” .I .‘When persons unable to pay VW-O sent tio*a*suxltarlum fdlr cure and tveatmant Srcm rt8te or lsuaalp8lltlos whlall. wa)ra aarlng SOP t&a as publlo f3haPgO8 and dllMI ~peid t&9 for this aare at .a, rate 1088 ttmn the aroiteciup ooet at ubkeh the atate or huniaipalltkn QP in- that operate like horplt8la operate, stitutlans it was held in order OS 5lsters 0r 8t;~. Joseph v. [ 1941) 239 uis. 278, 1 m (2d) ln, . ~lovar that the 6anLtaaLum was nend the lesa a beaev~lent institution wlthln the prcvislcn of the tax eas- emption etatute. Repeating the rule of St. *6 .
Honorable Eo.asr L. Kc38, ?sye 6 Asso. V. Ashland County
Jos&ph’S Hospital 636, 72 NW 43, 8upra, the
!.%;I &y"* d ‘These patlents are aubjetots of They am a8 auoh oharity p&tlentr
oharlty. am if thep applied personally for admlsalon i.n8tead .oS Slrst applying ta the pub110 au- thorLti88 alid being by those mlthorltle8 to this hospLta1. That the pub110 au- sent thoritles pay fcrr this care does not avoid
the fact th& the patients aze objeote OS
ahaarity, any more than the Saot Vould be
avoided IS their care it88 patd for by the
donation8 OS prlva$e i.ndIvlduals aa In the
St. Joseph’s Hospital Aemo. Case.” Whether the St. 1Qary18 Hospital, ae faarqtofqre stated, is an Inatltutlcn OS purely ~,wbllc ‘oharlkf wlthln the ioeanlng OS the provlalon of the Constitution and stat- utes haretofore mentioned, is a faot question vhloh w oan- nut determine. Xi, a8 above stated, st$ld hospital Is an institution OS purely publio %xharlty withI+ :ghe meaning of the Oon8titution and rtatute, then the real estate belong- lng to the 8atd hcspLta1 wuld be tax-a%empt. However, on the other hand, IS suoh hospitql 1,s not an l.za?t,ItutIon of purely public Bherity within ‘the Manin& OS &Mole 8, 43s the state of aonmtmion,. th0 t~~bdf~f~f~n s80tian Art‘tie1e 7051, Bupra, It8 M41 estats vould not b8 tax- exempt. The'proper Xtil authorltles~ mimt detennlne Sma aotwilly Saots whether the St. Macjr~s’ Roupl- 8ximtf.q tal is an lnstitutlan OS mly public charity, vithln th8 BbOV@ IW~tIOned prOViBionS 0.f the WA- th8 plsaakrg 0s stltutlon and etatutes.
KOurm vePy truly ATTONNEY QNNNNAL OF TNX4s Ardell k~.~lfa~~s Assistant