Board of Directors of Chicago Theo. Seminary v. People ex rel. Raymond
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. E. W. S. Wheatley, Judge, presiding. This is an appeal from a judgment, rendered by the county court of Cook county on October 24,1900, upon the application of the county treasurer and ex officio county collector of that county for judgment for the general taxes of 1899 against lands of the appellant. Appellant, upon the trial below, filed objections to the entry of judgment against its property.
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Appeal from the County Court of Cook county; the Hon. E. W. S. Wheatley, Judge, presiding. This is an appeal from a judgment, rendered by the county court of Cook county on October 24,1900, upon the application of the county treasurer and ex officio county collector of that county for judgment for the general taxes of 1899 against lands of the appellant. Appellant, upon the trial below, filed objections to the entry of judgment against its property. These objections were: (1) That the property of appellant under its charter was exempt from taxation; (2) that, for a number of years prior to…
1Opinion of the CourtJustice Magruder
First—The first objection, made by appellant to the entry of judgment by the county court against its lands, is that its charter exempts from taxation all of its real estate. We have already passed upon this question in People v. Theological Seminary, 174 Ill. 177. In the latter case, we held that section 5 of the act of 1855, incorporating the appellant, which provides “that the property, of whatever kind or description, belonging or appertaining to said seminary, shall be forever free and exempt from all taxation for all purposes whatsoever,” refers only to property used in immediate…
2Cases cited16 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Aurora City v. WestSupreme Court of the United States · 1869
- Sarah v. ReadIllinois Supreme Court · 1882
- Bissell v. Spring Valley TownshipSupreme Court of the United States · 1888
- Washington, Alexandria, & Georgetown Steam-Packet Co. v. SicklesSupreme Court of the United States · 1861
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3Cited by46 opinions
- PSL Realty Co. v. Granite Investment Co.Illinois Supreme Court · 1981
- City of Elmhurst v. KegerreisIllinois Supreme Court · 1945
- Samuel Insull v. New York, World-Telegram Corporation, a New York CorporationCourt of Appeals for the Seventh Circuit · 1959
- Garcia v. Hynes & Howes Real Estate, Inc.Appellate Court of Illinois · 1975
- People ex rel. Mercer v. Wyanet Electric Light Co.Illinois Supreme Court · 1922
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