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July 27, 1907


JAMA. 1907;XLIX(4):332. doi:10.1001/jama.1907.02530040044008

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Hospitals that receive pay patients are subject to taxation in Illinois, according to a recent judicial decision. In other words, any institution that takes any support other than from taxation must be fully taxed, no matter how much of its service is given gratuitously to the public—a single paying patient makes all the difference. There is apparently no provision for any reduction for the amount of charity work done. This will be. a very inconvenient addition to the already heavily burdened budgets of many of these institutions. The rank injustice and bad public policy of thus taxing the charitable institutions, which are themselves founded to relieve public burdens, is evident, but that is seemingly not a consideration to legislators and officials. In fact, a very respectable proportion of the members of the medical profession give the larger part of their services gratuitously to their needy fellow-citizens, even in

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