People Ex Rel. Hellyer v. Morton

The county court of Du Page county sustained objections of the Morton Arboretum, one of appellees, to taxes levied for the year 1936 upon land held by it. The revenue being involved, this court has jurisdiction by direct appeal. The property is claimed to be exempt from taxation. The basis of the claimed exemption was that the real estate is held in trust for charitable purposes and, therefore, exempt under the seventh paragraph of section two of the Revenue act. Ill. Rev. Stat. 1937, chap. 120, sec. 2(7).

The trust was created by Joy Morton and Margaret Gray Morton, husband and wife, in 1922,…