In re Swigert

Citations

• 119 Ill. 83
• 6 N.E. 469
• 1886 Ill. LEXIS 1219

Syllabus

<p>1. .. Exemption ebom taxation—strict construction applied—power of taxation not to be bartered away. The right of taxation being inherent, and essential to the very existence of government, can not be bartered away by the State, and even a partial disposition of’ the right'is allowed by the courts' with great reluctance, hesitation and caution.</p> <p>2. All laws exempting property from taxation will be subjected to a strict construction by the courts when called upon to enforce them, and hence nothing will be held to come within the exemption which does not clearly appear to be so, and all reasonable intendments will be indulged in favor of the State.</p> <p>3. As all property is presumably subject to taxation, a claim of exemption as to a piece or class of property must be shown and established by clear and satisfactory proof. ■ *</p> <p>4. Same—exemption of the Illinois Central Railroad Company—its extent and limit—whether it includes elevators to be used in the handling of grain. Section 22 of the charter of the Illinois Central Railroad Company, after providing for a limited State tax upon its stock, property and assets, declared that “the said corporation is hereby exempted1 from all taxation of every kind, except as herein provided for:” Held, that this broad language should not be construed alone, but considered with reference to and in connection with the objects' and purposes of the whole act. And as the company was authorized to acquire and use all such real and other property as might be necessary for the construction of its railway and stations, and such other accommodations as might be necessary to accomplish the objects of its incorporation, it was held, that the property intended to be exempted was such as that described, being such as was necessary for the construction and operation of its railway.</p> <p>5. ' If an elevator of such company is used exclusively by it in receiving grain for shipment, or for storing it after shipment, without any ad