Montgomery v. Wyman

Citations

• 130 Ill. 17
• 22 N.E. 845

Syllabus

<p>1. Taxation — exemption■—strict construction. All laws exempting property from taxation are to be strictly construed, and all reasonable intendments will be indulged in favor of the State, and all doubts solved in its favor.</p> <p>2. Same—exemption—institutions of learning. Property, real or personal, used in carrying on and promoting the business of an institution of learning, in order to be exempt from taxation, must be the property of such institution, and it must not be “leased by such institutions, or otherwise used with a view to profit. Such property must be used exclusively for purposes of education or learning.”</p> <p>3. Land owned by a wife, with personal property belonging to both the husband and the wife, was devoted exclusively to the support and carrying on by them of an institution of learning, and h ad been so used and devoted for several years. There was no society composing or carrying on the institution, and the title of the property continued in the husband and wife, and there were some profits derived from the bugliness, from which the owners of the property derived a support, there being no understanding or agreement in respect to rent or pay for the services of the husband and the wife: Held, that neither the real nor the personal property was exempt from taxation.</p> <p>4. Private school houses, or houses of learning used for educational purposes or as institutions of learning, and with a view to profit, are not exempt from taxation.</p>