Spring Hill Cemetery v. Ryan

Defendant, the county collector of Vermilion County, appeals directly from a decree of the circuit court for said county permanently enjoining him from collecting real estate taxes levied against certain property owned by plaintiff, The Spring Hill Cemetery Association of Danville, Illinois. The revenue is involved to give us jurisdiction and the issue presented is whether two tracts of land owned by plaintiff are exempt from taxation.

Plaintiff was organized as a nonprofit organization on April 28, 1864, under authority of a general law which, with effect from February 14, 1855, permitted the…