American College of Surgeons v. Korzen

The American College of Surgeons, a not-for-profit corporation of Illinois, filed a complaint in the circuit court of Cook County seeking to enjoin the county treasurer and other officials from collecting taxes on its property for the years 1963 and 1964. The court held that plaintiff’s property was used for charitable and beneficent purposes and declared it tax exempt for the years stated. The revenue being involved, defendants appeal directly to this court.

From 1930 until 1963, plaintiff was located at 40 East Erie Street in Chicago, and its property was exempted from tax. When plaintiff…