Show I H HOSPITALS AND SCH SCHOOLS lS IN S 32 L L LI I 8 JAX Legal Opinion of Smith May Be Taken Literally Literally Literally Liter Liter- ally by Wholesale addition o or hospital properties not strictly engaged In charity work worl and also the properties properties properties proper proper- ties of ot private schools to the tax tea rolls of the county may take place If It Assessor Joseph decides to I construe literally the the- le legal al opinion being prepared Thursday by H. H A. A Smith deputy county attorney The opinion was requested several days das ago by Smith has ilas interpreted the statUtes statutes statutes stat stat- utes as as being generally against exemption exemption ex ex- er- er emption of the properties mentioned from payment of taxes His letter to so states with the tile additional additional additional addi addi- Information of many cases decided both ways waya by courts In the past By the statutes being construed against exemption said the attorney attorney attorney ney it can be understood that the tile assessors assessor's duty is to place all properties properties properties prop prop- prop prop- not coming under tile the statutory statutory statutory statu statu- tory exemption rules on the tile tax rolls By placing them on the rolls the burden of ot proof of exemption falls upon the concern seeking the Ute exemption and not the assessor Orthe dr Or r the coun in Smiths Smith's opinion |