Legal Opinion

First Congregational Church v. Board of Review

Illinois Supreme Court

Decided April 18, 1912PublishedCited by 32 opinions

Auditor'’s certificate of appeal to review the decision of the board of review of DeKalb county.

1Opinion of the CourtJustice Hand

The board of review of DeKalb county held that the parsonage of the First Congregational Church of the city of DeKalb was subject to taxation, and that decision has been certified to this court for review by the Auditor of Public Accounts under the provisions of the Revenue act.

The First Congregational Church of DeKalb owns two adjoining lots in the city of DeKalb, upon one of which is located its church building and upon the other its parsonage, which latter building is occupied by the pastor and his wife and two children as a home. The pastor was called and examined before the board of…

2Cases cited7 opinions

  1. Vail v. BeachSupreme Court of Kansas · 1872
  2. County of Ramsey v. Church of the Good ShepherdSupreme Court of Minnesota · 1891
  3. Montgomery v. WymanIllinois Supreme Court · 1889
  4. People ex rel. Thompson v. First Congregational ChurchIllinois Supreme Court · 1907
  5. People Ex Rel. Society of the Free Church of St. Mary the Virgin v. FeitnerNew York Court of Appeals · 1901

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3Cited by32 opinions

  1. Congregational Sunday School & Publishing Society v. Board of ReviewIllinois Supreme Court · 1919
  2. People Ex Rel. Goodman v. University of Illinois FoundationIllinois Supreme Court · 1944
  3. McKenzie v. JohnsonIllinois Supreme Court · 1983
  4. People ex rel. Pearsall v. Catholic BishopIllinois Supreme Court · 1924
  5. People ex rel. Baldwin v. Jessamine Withers HomeIllinois Supreme Court · 1924

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