Montgomery v. Wyman
Illinois Supreme Court
Appeal from the Circuit Court of Madison county; the Hon. William H. Snyder, Judge, presiding. All laws exempting property from taxation will be strictly construed, and all doubts solved in favor of the State.
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Appeal from the Circuit Court of Madison county; the Hon. William H. Snyder, Judge, presiding. All laws exempting property from taxation will be strictly construed, and all doubts solved in favor of the State. In re Swigert, 123 Ill. 267; 119 id; 83; People v. Seamen’s Friend, 87 id. 246; Cooley on Taxation, 54; Theological Seminary v. People, 101 Ill. 579. Under the tax exemption laws of Illinois, private schools or institutes are not exempt from taxation, nor are educational institutions, when conducted with a view to profit. Northwestern University v. People, 80 Ill. 333; 86 id. 141;…
1Opinion of the CourtJustice Baker
Martha L. Wyman and Edward Wyman exhibited their bill of complaint, alleging they were the owners, proprietors and conductors of an institution of learning called “Wyman Institute,” located at Upper Alton, Illinois, and praying an injunction restraining the collection of the taxes levied for the year 1887 on the real estate upon which said institution was situated and maintained, and on the furniture and personal property connected therewith, and used exclusively in carrying "it on. Upon the filing of the bill a preliminary injunction was issued. Answer and replication were filed. While the…
2Cases cited3 opinions
- Monticello Female Seminary v. PeopleIllinois Supreme Court · 1883
- People ex rel. Swigert v. AndersonIllinois Supreme Court · 1886
- Ohio & Mississippi Railway Co. v. BarkerIllinois Supreme Court · 1888
3Cited by23 opinions
- People v. Chicago Title & Trust Co.Illinois Supreme Court · 1979
- People ex rel. McCullough v. Deutsche Evangelisch Lutherische Jehovah Gemeinde Ungeaenderter Augsburgischer ConfessionIllinois Supreme Court · 1911
- Parker v. QuinnUtah Supreme Court · 1901
- Chicago Home for Girls v. CarrIllinois Supreme Court · 1921
- First Congregational Church v. Board of ReviewIllinois Supreme Court · 1912
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