People Ex Rel. County Collector v. Northwestern University

This case presents another attack upon the provision of Northwestern University’s 1851 corporate charter, as amended in 1855, which grants it exemption from property taxes. That provision states: “That all property, of whatever kind or description, belonging to or owned by said corporation, shall be forever free from taxation for any and all purposes.” Private Laws of 1855, p. 483.

The results of the first two attacks upon the charter were thus succinctly described in the opinion of this court disposing of the third attack:

“That this amendment was a contract between the State and the…