Chicago Theological Seminary v. Illinois
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF ILLINOIS. These cases, between the same parties, come here by writs of error to the Supreme Court of Illinois, which held certain property of the plaintiff in error not exempt from taxation. 189 Illinois, 439. The case No. 140 involves taxes for the year 1899, and No. 265 for the year 1900. The plaintiff in error claims exemption under its charter passed in 1855, entitled “ An act to incorporate the Chicago Theological Seminary,” a…
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ERROR TO THE SUPREME COURT OF THE STATE OF ILLINOIS. These cases, between the same parties, come here by writs of error to the Supreme Court of Illinois, which held certain property of the plaintiff in error not exempt from taxation. 189 Illinois, 439. The case No. 140 involves taxes for the year 1899, and No. 265 for the year 1900. The plaintiff in error claims exemption under its charter passed in 1855, entitled “ An act to incorporate the Chicago Theological Seminary,” a copy of which is set forth in the margin.1 The Supreme Court of the State held that the provision granting the exemption…
1Opinion of the Court
Me. Justice Peckitam,
after' making the foregoing statement' of facts-delivered the opinion df the court.
The-Supreme Court of Illinois, by its decision' in this case, has but followed its prior decision upon- the same question be-' tween these patties, reported in 174 Illinois; 177,• decided in* 1898. It there held that the éxómptióñ was limited t5 property used in immediate connection'with the Séminary,'and. did not include such property as is involved in‘these cases, which was' not-property used in immediate cohriectioh' with 'thé'.’seniinary,' but was other-property séparate and’ apart…
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