The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1897-12-20
FIRST CASE OF IT'S KIND
An Attempt to Sell a Hospital
for Taxes.
JUDGE LESLIE'S DECISION
He Holds That the Columbus Hospital
Is Not Liable for Taxes and En-
joins the County From Trying
to Sell or Assess.

] Great Falls, Dec 19.-On Jan. %, 1896.
injunction proceedings were instituted
by the Sisters of Charity to restrain A.
u. Dickerman, then county treasurer.
from selling the Columbus hospital to
pay the taxes for the year 1896. For
various reasons the suit did not come
TO trial until the September term of
court, 1897. Judge Jere b. Leslie yes
terday handed down his decision in the
matter, and it is of interest both intrin-
sically and because it is the first case
and first decision of its kind in Mon
tana. The decision make findings in
fact and in law as follows
This cause came on regularly for
trial on the ninth day Of September,
1897. The parties appeared by their at
torneys, t. K. Brady and f. A. Merrill
appearing as counsel for the plaintiff.
and M. M. Lyter, county attorney, APP
.pearing as counsel for the defendant.
A jury of IL persons was regularly inn
paneled and sworn TO try said case.
Witnesses on the part of the plaintiff
We're then sworn and examined. At the
conclusion of the Introduction of the
testimony of the plaintiff the defendant
refused to offer any evidence, but adj
mitted that the plaintiffs evidence was
sufficient to and did establish the truth
of the facts alleged in the complaint
the jury, and thereupon moved that the
jury be discharged from consideration
of the case, which was then done with
out objection.
The defendant then moved the court
for a judgment in favor of the defend
ant on the complaint and evidence, and
the plaintiff also moved the court for a
Judgment for the plaintiff and both
parties submitted the cause to the court
for decision. After a due consideration
of the files and records and evidence in
the case the court finds the following
facts:
First-That during the year 1895, the
plaintiff was a benevolent corporation
organized and existing under and by
virtue of the laws of the state of Mon
tana.
Secondhand the purposes for which
said corporation was formed and has
since existed and operated are the re-
lief of needy and suffering humanity,
the care of orphans. invalids, sick and
poor, and the performance and accom-
plishment of all acts of charity and
beneVolence. and in order to accomplish
said work the establishment and main
tenance of hospitals and the necessary
lands to properly conduct the same.
Thrd-That during the year 1895 the
plaintiff was and still is the owner of
lots numbered |, 2. and 4, in block 265,
of the townsite of Great Falls, Mont,
together, with a large hospital building
erected upon, the same.
Fourth-That during the year 1895 all
of said property was held and used ex-
clusvely by the plaintiff for the pur-
pose of an hospital for the care of in
valids, disabled people. sick persons and
those needing medical and surgical at
tention, and none of said property was
used nor held during said year for
either private or corporate profit, but
said hospital was during said year used
tod ing IL ~
purely public charity and all of said
lots We're necessary for the purpose of
maintaining said hospital and were
used during said year for no other pur-
pose whatever.
Fifth-That during all of said year
the plaintiff received at said hospital
all persons needing medical or surgical
care and nursing and provided them
with shelter, food, nursing, medicine,
and all they required without regard to
whether or not such persons We're or
We're not able to pay or did pay for the
same and without regard to the creed
or nationality of any applicant for adj
mission to said hospital.
Sixth-That many of the patients re-
ceived by said plaintiff during said year
1895, at said hospital, and cared for
therein. were unable to and were not
required by reason of said fact to pay
anything for their board. lodging. nurs-
ing or medical attendance, and that
all of the moneys received from those
who We're able to pay for the services
and care received at plaintiff hospital
We're used wholly in the maintenance of
said hospital and in the expenditures
necessary to pay for the care and treat
.ment of the patients therein and for
improvements and additions to the said
hospital necessary to provide its pa
tients with the comfort and care they
required.
Seventh-That all the moneys re-
ceived by the plaintiff from the patients
in said hospital during the year of 1895
have been inadequate to pay the run
ming expenses of said hospital and the
cost of maintaining the same and that
said institution was supported in part
by charitable contributions. the def
cheney being made up in said manner.
Eighth-That the members of the
plaintiff corporation devoted their time
to the care of the sick. invalid and the
poor and received no compensation
whatever for the services so performed
by them. individually or collectively,
and all of their time. labor and services
rendered in the care of the patients in
said hospital during said year 1885 have
been given Without any expectation of
any compensation or profit whatever,
either to them individually or collect
lively, and without any purpose of OBJ
tanning or acquiring any corporate
profit therefrom and that the articles
of said plaintiffs corporation do not
permit of or provide for a division of
any profits among any of the members
thereof
Ninth-That all sums paid by the pa
tents in said hospital who were able
and willing TO pay anything for the
care and attendance they received
therein during the year 1895 have been
kept in use solely for the purpose of
maintaining said hospital as far as
said sums did so.
Tenth-That in the year 1895 said lots
were assessed for the purpose of tax
alton for said year at the sum of 81 SIS
and the said hospital was assessed at
the sum Of SIC. 600 for taxation for that
year.
Eleventh-That after said assessment
and on the 30th day of July, the plain
tiff appeared before the board of equal
ization of Cascade county, In which
said property was situated. at a time
when said board had under considera-
zion the correction and equalization of