Rosehill Cemetery Co. v. Kern

This was a bill by the Rosehill Cemetery Company, to enjoin the collection of a general tax levied on the west half of the south-west quarter of section 6, township 4, north, range 14, east, in Cook county. The theory of the bill is, that the property is exempt from taxation.

All parties agree that the company is an existing corporation, organized under a special charter, granted by the legislature of this State in 1859. (Private Laws of 1859, p. 29.) Section 5 of the charter provides: “All lots sold for burial purposes by said cemetery company, when conveyed by the corporation to individual…