City of Chicago v. Baptist Theological Union

Citations

• 115 Ill. 245
• 2 N.E. 254

Syllabus

<p>1. Special assessments—exemption therefrom—power of the legislature in that regard, under constitution of 1848. The provision in section 3, article 9, of the constitution of 1848, that “the property of the State and counties, both real and personal, and such other property as the General Assembly may deem necessary for school, religious and charitable purposes, may be exempt from taxation, ” is a limitation upon the powers of the legislature to grant exemptions from taxation except as to those specifically authorized by it. That clause prohibits the legislature from granting any exemption to religious or charitable corporations, except from general taxation, and a clause in a charter exempting the property of the corporation from special assessments for local improvements is unconstitutional and void.</p> <p>2. Under the constitution of 1848, the principles of equality and uniformity enjoined by it apply to special assessments for local improvements, the same as to general taxation; and acts of the legislature, and ordinances of cities acting by its authority, attempting to create exemptions not specially authorized by that instrument, are void.</p> <p>3. Same—Baptist Theological Union—constitutionality of exemption in its favor. Section 7 of the charter of the Baptist Theological Union, granted in 1865, providing that “the property, real and personal, belonging to said corporation, at any and all times hereafter, shall be free and exempt from all taxation and assessments, special or general, for any and all purposes whatever, ” is held unconstitutional and void under the constitution of 1848, in so far as it attempts to exempt the property of that corporation from assessment of benefits for local improvements.</p>