Gratuitous Services Law and Legal Definition

Gratuitous Services are work or labor rendered without charge. The law which requires gratuitous services from a particular class, in effect imposes a tax to that extent upon such class--clearly in violation of the fundamental law, which provides for a uniform and equal rate of assessment and taxation upon all the citizens. [Webb v. Baird, 6 Ind. 11, 14 (Ind. 1854)].