See note 70 infra. 14. Using language that is strikingly similar to recent discussions of "tax expenditures," a 1958 comment on the tax exemption of charitable institutions asserted that the exemption "differs only in method from a disbursement of government funds" and can be justified only "when the public interest is served in much the same manner as when public funds are properly expended." Reiling, supra note 1, at 595. For the concept of tax expenditures, see OFFICE OF MANAGEMENT AND BUDGET, SPECIAL ANALYSES, BUDGET OF
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