Eli Bates House v. Board of Appeals

The Eli Bates House, an Illinois corporation not for profit, filed its complaint with the board of appeals of Cook county. The basis of the complaint was that certain vacant ground which belonged to the corporation and which was used as a public playground for children under sixteen years of age was exempt from taxation for the year 1931. The board denied the claim for exemption. The corporation appealed to the State Tax Commission, and the tax commission has certified the matter to this court and prays that the order of the board of appeals be approved and confirmed.

The case was brought here…