St. John Evangelical Lutheran Congregation v. Board of Appeals of Cook County

By virtue of the authority vested in it by section 352 of the Revenue act of 1898, as- amended at the first special session of the General Assembly in 1932 and approved February 13, 1932, (Laws of 1932, First Special Session, p. 65; Smith’s Stat. 1933, p. 2422;) the State Tax Commission has appealed to this court to set aside the decision of the board of appeals of Cook county exempting from taxation two properties in that county owned by the St. John Evangelical Lutheran Congregation, a religious organization. As the character and use of such properties are identical, as are also the…