People ex rel. Thompson v. First Congregational Church
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. John B. Vaughn, Judge, presiding. On July 8, 1907, the county collector of Cook county made application to the county court of that county for a judgment against certain real estate located in said county, owned by the First Congregational Church of Oak Park, for unpaid taxes for the year 1906. Objections filed to the application by the church, based on the theory that the property was exempt from taxation, were overruled…
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Appeal from the County Court of Cook county; the Hon. John B. Vaughn, Judge, presiding. On July 8, 1907, the county collector of Cook county made application to the county court of that county for a judgment against certain real estate located in said county, owned by the First Congregational Church of Oak Park, for unpaid taxes for the year 1906. Objections filed to the application by the church, based on the theory that the property was exempt from taxation, were overruled and judgment was entered for the amount of taxes claimed. From that judgment the objector has brought the record to…
1Opinion of the CourtJustice Scott
Section 1 of article 9 of our constitution requires that every person and corporation shall pay a tax in proportion to the value of his, her or its property. Section 3 of the same article provides that “the property of the State, counties, and other municipal corporations, both real and personal, and such other property as may be used exclusively for agricultural and horticultural societies, for school, religious, cemetery and charitable purposes, may be exempted from taxation; but such exemption shall be only by general law.”
In 1905 the legislature amended section 2 of the Revenue act, which…
2Cases cited4 opinions
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- Vail v. BeachSupreme Court of Kansas · 1872
- Monticello Female Seminary v. PeopleIllinois Supreme Court · 1883
- County of Ramsey v. Church of the Good ShepherdSupreme Court of Minnesota · 1891
3Cited by23 opinions
- People Ex Rel. Goodman v. University of Illinois FoundationIllinois Supreme Court · 1944
- McKenzie v. JohnsonIllinois Supreme Court · 1983
- Hoffman v. LehnhausenIllinois Supreme Court · 1971
- Chicago Bar Ass'n v. Department of RevenueIllinois Supreme Court · 1994
- People ex rel. Baldwin v. Jessamine Withers HomeIllinois Supreme Court · 1924
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