In re Assessment of Northwestern University
Illinois Supreme Court
Auditor’s certificate of appeal from decision of board of review of Cook county. The board of assessors of Cook county assessed for taxation for the year 1903 certain improved real estate located in the business center of the city of Chicago, owned by the Northwestern University, which is under lease to the Illinois Trust Safety Deposit Company and in use by it for banking and safety deposit purposes.
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Auditor’s certificate of appeal from decision of board of review of Cook county. The board of assessors of Cook county assessed for taxation for the year 1903 certain improved real estate located in the business center of the city of Chicago, owned by the Northwestern University, which is under lease to the Illinois Trust Safety Deposit Company and in use by it for banking and safety deposit purposes. The university filed» objections to the assessment with the board of review of said county, upon the ground that the property was exempt from taxation by virtue of section 4 of an act of the…
1Opinion of the CourtChief Justice Hand
In the case of Northwestern University v. People, 80 Ill. 333, the question of the constitutionality of the amendment of 1855 to the charter of the university was presented to this court for consideration. That case was a suit between the same parties and presenting the same issues involved here. This court then held the,amendment was in conflict with the constitution of 1848, in so far as it exempted property .from taxation which was not itself used directly in aid of the purposes for which the corporation was created but which was held for profit, merely, although the profits were to be…
2Cases cited9 opinions
- Beloit v. MorganSupreme Court of the United States · 1869
- Harmon v. Auditor of Public AccountsIllinois Supreme Court · 1887
- University v. PeopleSupreme Court of the United States · 1879
- Chicago Theological Seminary v. IllinoisSupreme Court of the United States · 1903
- Rogers v. HigginsIllinois Supreme Court · 1870
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Lee v. HansberryIllinois Supreme Court · 1939
- Greenberg v. City of ChicagoIllinois Supreme Court · 1912
- Northwestern University v. HanbergIllinois Supreme Court · 1908
- People Ex Rel. County Collector v. Northwestern UniversityIllinois Supreme Court · 1972
- McHenry County v. BradyNorth Dakota Supreme Court · 1917
12 more not listed; retrieve them via the Exa API.