Our Catlzolic Heritage in T e:xas
380
Ordinarily in Texas the action of the Court of Appeals is final in such cases. But Messrs. John C. Sullivan and Don A. Bliss, attorneys for the Santa Rosa Hospital, were resourceful and sincere men, who could not believe that the law intended that benevolent or charitable institutions should be taxed and penalized. They at once sought a rehearing of the case by the Court of Appeals. This was promptly denied. A second appeal was not only refused but made the occasion for severe criticism of the defendants. The defense lawyers however were not discouraged. In view of the harsh denial, they made an application for Writ of Error to the Supreme Court of Texas and submitted an exhaustive brief of the case, urging the Court to exercise its power to assume jurisdicticm. Their efforts were crowned with success. In a decision rendered on March 12. 1924, the Supreme Court of Texas upheld the exemption of Catholic hospitals in Texas from State. County. City and School taxes. The Court declared: We have been cited to no authority from any jurisdiction.... nor have we been presented with any reasoning plausibly justifying the conclusion that a charitable institution to be exempted from taxation must necessarily be founded exclusively upon gratuities or donations. or that it loses its exempt status hecause it goes in debt for its plant and pays that debt, and the interest accruing on it. out of its incidental earnings ... there is no language in our Constitution or statute war- ranting such a determination. The Supreme Court then objectively pointed out: Fifty Sisters of Charity ... serving without other compensation than the satisfaction of good deeds done, neither asking nor expecting temporal veward. are wearing out their lives in the service of this institution as nurses, and in other necessarv capacities connected with the work. It is necessary, if the org-anizatio~ continues to function and endure, that younger women be trained to take their places as age and infirmities disqualify, or death removes those now serving ... the funds expended for training the fotnre nurses is .. . within the proper upkeep and maintenance requirements of the institution. 36 The case being settled conclusively. Santa Rosa, as all the other hos- pitals in the State, has continued its outstanding services to suffering- humanity, constantly enlarging and improving its facilities for the benefit of the sick and the ailing and contributing- to the limit of its capacity to 36 259 Southwester,, Re-jJorter, pp. 926-936. For the adver!'-e decision of the Court of Appeals, see Ibid., Vol. 249, pp. 498-514.
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