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Cleveland, Ohio, Aug. 15, 1907.
To the Editor:
—In The Journal, July 27, 1907, the matter of taxing private charitable institutions is discussed. The view there taken is a mistaken one. Public support given private institutions, no matter for what purpose organized, whether religious, charitable or otherwise, is unsafe, as it tends to foster the unjust taxation systems under which we labor. Exactly as I am glad to see half rates withdrawn from ministers of the gospel, so I would be happy to find all land or monopoly values (they amount in last essence to the same thing) taxed on their actual social value and that regardless of what use put to (except in the case of state institutions, where the reason for not taxing is self-evident, clear cut and incapable of misapplication). Human nature being such that men will support the system which is easy on them, i. e.,
Tuckerman JE. Taxing Private Hospitals.. JAMA. 1907;XLIX(9):789. doi:10.1001/jama.1907.02530090065018