The People v. Rosehill Cemetery Co.

The sole question in this cause is whether the Rosehill Cemetery Company is, by the terms of its charter, exempt from a capital stock tax. The issue is presented by an appeal of the People from a judgment of the circuit court of Cook county for the defendant in an action of debt to ■ recover the amount of such a tax assessed for the year 1933 in the sum of $3884.29.

Defendant was incorporated by a special act of the General Assembly approved February 11, 1859, with perpetual succession. There were twenty-three incorporators; eighteen of them constituted the first “Board of Consúltation” and…