In re Walker
Illinois Supreme Court
’ Auditor’s certificate of appeal from decision of Board of Review of Will county. The board of review of Will county, upon a hearing, decided lot No. 2, block 19, original town of Joliet, to be exempt from taxation. The decision was reviewed by the Auditor of Public Accounts and disapproved, and the matter has been certified to this court in pursuance of the provisions of section 35 of the general Revenue act, approved February 25, 1898, (Starr & Cur.
Read the full summary
’ Auditor’s certificate of appeal from decision of Board of Review of Will county. The board of review of Will county, upon a hearing, decided lot No. 2, block 19, original town of Joliet, to be exempt from taxation. The decision was reviewed by the Auditor of Public Accounts and disapproved, and the matter has been certified to this court in pursuance of the provisions of section 35 of the general Revenue act, approved February 25, 1898, (Starr & Cur. Supplemental Stat. 1902, chap. 120, par. 109, p. 1117,) and a motion has been entered by the Auditor to set aside and remove the decision of…
1Opinion of the CourtJustice Boggs
The constitutional direction set forth in section 1 of article 9 of the constitution of 1870, that such public revenue as is needful shall be secured by levying taxes by valuation so that each person or corporation shall pay a tax in proportion to his, her or its property, is modified by section 3 of the same article, which provides that the General Assembly may, by laws general in their operation, exempt from taxation such “property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes.” Section 3 does not exempt any…
2Cases cited3 opinions
- Northwestern University v. People ex rel. MillerIllinois Supreme Court · 1875
- Hamsher v. HamsherIllinois Supreme Court · 1890
- People ex rel. Swigert v. AndersonIllinois Supreme Court · 1886
3Cited by13 opinions
- Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
- Fellowship of Humanity v. County of AlamedaCalifornia Court of Appeal · 1957
- Davies v. MeyerTexas Supreme Court · 1976
- First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
- Spring Hill Cemetery v. RyanIllinois Supreme Court · 1960
8 more not listed; retrieve them via the Exa API.