Presbyterian Theological Seminary v. People ex rel. Johnson
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. Mason B. Loomis, Judge, presiding. ■ Mr. Wm. C. Gotjdy, for the appellant, contended that the five acres which is taxed was real estate on which an institution of learning is located, within the meaning of the statute, and consequently, exempt from taxation.
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Appeal from the County Court of Cook county; the Hon. Mason B. Loomis, Judge, presiding. ■ Mr. Wm. C. Gotjdy, for the appellant, contended that the five acres which is taxed was real estate on which an institution of learning is located, within the meaning of the statute, and consequently, exempt from taxation. The division of it from the other land does not change its character. ' The exemption is of all the property of an institution of learning, and not merely of. the real estate on which the institution is located. It is clear that if the clause, viz: “including the real estate on which…
1Opinion of the CourtJustice Scott
This was an application by the county collector of Cook county for judgment against lands and lots for unpaid taxes for the year 1880, and prior years. Among other lands against which judgment was sought was a tract of land, consisting of five acres, belonging to the Presbyterian Theological Seminary of the Northwest. That institution is a corporation existing under the laws of the State of Illinois, and the object, as set forth in the preamble to the act creating the corporation, is to establish an institution for the education of young men for the Christian ministry.
Evidence introduced…
2Cited by9 opinions
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- School of Domestic Arts & Science v. CarrIllinois Supreme Court · 1926
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