State Council of the Catholic Knights v. Board of Review
Illinois Supreme Court
Appeal from assessment of the Board of Review of Effingham county. The State Council of the Catholic Knights of Illinois is a corporation organized under the provisions of an act to provide for the organization and management of corporations, associations or societies for the purpose of furnishing life indemnity or pecuniary benefits to widows, orphans, heirs, relatives and devisees of deceased members, or accident or permanent disability indemnity to members thereof,…
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Appeal from assessment of the Board of Review of Effingham county. The State Council of the Catholic Knights of Illinois is a corporation organized under the provisions of an act to provide for the organization and management of corporations, associations or societies for the purpose of furnishing life indemnity or pecuniary benefits to widows, orphans, heirs, relatives and devisees of deceased members, or accident or permanent disability indemnity to members thereof, approved June 18, 1883, carrying on business in the town of Douglas, in Effingham county. The treasurer of said corporation,…
1Opinion of the CourtJustice Carter
The principal contention of the appellant is, that the money in the hands of its treasurer assessed by the board of review was exempt from taxation by section 2 of the Revenue act, which in its seventh paragraph exempts “all property of institutions of purely public charity, when actually and exclusively used for such charitable purposes, not leased or otherwise used with a view to profit.” (Hurd’s Stat. 1899, p. 1393.) We are of the opinion that appellant is not an institution of purely public charity. The money assessed was derived from assessments upon its members and was payable to…
2Cases cited4 opinions
- Bauer v. Samson LodgeIndiana Supreme Court · 1885
- Gorman v. RussellCalifornia Supreme Court · 1860
- McConnell v. Iowa Mutual Aid Ass'nSupreme Court of Iowa · 1889
- People ex rel. Huck v. Western Seaman's Friend SocietyIllinois Supreme Court · 1877
3Cited by10 opinions
- Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
- Societe Francaise De Bienfaisance Mutuelle De Los Angeles v. FlintCalifornia Supreme Court · 1920
- Scripture Press Foundation v. AnnunzioIllinois Supreme Court · 1953
- City of San Antonio v. Santa Rosa InfirmaryCourt of Appeals of Texas · 1923
- Supreme Lodge Modern American Fraternal Order v. Board of ReviewIllinois Supreme Court · 1906
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