Sisters of the Third Order of St. Francis v. Board of Review

St. Francis Hospital, in the city of Peoria, is the property of the Sisters of the Third Order of St. Francis, a corporation. The board of review of Peoria county, upon a hearing, assessed the real estate used for hospital purposes at the sum of $20,940 for the year 1907. The corporation, claiming the property to be exempt from taxation, appealed from the decision of the board of review, and the Auditor of Public Accounts has presented the case to this court.

Section 3 of article 9 of the constitution reads as follows : “The property of the State, counties, and other municipal corporations,…