People ex rel. Pavey v. Wabash Railway Co.
Illinois Supreme Court
Appeal from an order of the board of supervisors of Sangamon county, holding that the property of the Wabash Hospital is exempt from taxation.
1Opinion of the CourtChief Justice Scholfield
This case is brought here by the Auditor of Public Accounts, pursuant to the provisions of the third clause of section -97 of the Bevenue act, (Rev. Stat. 1874, p. 873,) to determine the validity of the act of the board of supervisors of Sangamon county in declaring what is styled in the record the “Wabash Hospital” exempt from assessment for taxation.
The law claimed to exempt property from taxation must be strictly construed, and it devolves upon those claiming that specific property is thus exempt, to clearly show that it is within the contemplation of the law. Cooley on Taxation, (1st ed.)…
2Cases cited3 opinions
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- Memphis Gas Light Co. v. Taxing DistrictSupreme Court of the United States · 1883
- Montgomery v. WymanIllinois Supreme Court · 1889
3Cited by5 opinions
- The People v. Deep Rock Oil Corp.Illinois Supreme Court · 1931
- Crown Zellerbach Corp. v. StateWashington Supreme Court · 1954
- Spokane County v. City of SpokaneWashington Supreme Court · 1932
- Board of Directors of the Stinson Memorial Library v. Board of ReviewIllinois Supreme Court · 1911
- In re AllertonIllinois Supreme Court · 1921