Nabisco, Inc. v. Korzen

In 1855 Northwestern University’s corporate charter, granted in 1851, was amended to provide “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.” (1855 Ill. Laws 483, 484.) In earlier litigation (see Northwestern University v. People ex rel. Miller, 99 U.S. 309, 25 L. Ed. 387; In re Assessment of Northwestern University, 206 Ill. 64; Northwestern University v. Hanberg, 237 Ill. 185; and People ex rel. County Collector v. Northwestern University, 51 Ill. 2d 131) attacks on the exemption were…