In re Swigert

Citations

• 123 Ill. 267
• 14 N.E. 32
• 1887 Ill. LEXIS 1037

Syllabus

<p>1. Taxation—exemption—presumption—rule of construction. The intention of the State to bind itself by an exemption of property from taxation, must be clear, as all presumptions are against it. Exemptions from taxation will be construed strictly, and can not be made, by judicial construction, to embrace other subjects than those plainly expressed.</p> <p>2. Same —property claimed to be exempt, characterized by its ownership <md use. Where the law describes property entitled to exemption from taxation, by reference to the character of its ownership and the nature of the use to which it is put, the property claimed to be exempt must be owned and used in the manner specified in the law.</p> <p>3. Same—as to property of municipal corporation—toll-bridges. All property of municipal corporations is subject to taxation, unless there is a law clearly exempting it.</p> <p>4. There is no law of this State exempting from taxation toll-bridges belonging to a city, town or village outside the corporate limits.</p>