Monticello Female Seminary v. People

Citations

• 106 Ill. 398
• 1883 Ill. LEXIS 184

Syllabus

<p>1. Taxation—seminary buildings and grounds—extent of exemption. The Monticello Female Seminary was originally located upon a tract of eight acres of land, upon which were erected the buildings of the institution. Afterward the corporation acquired three other tracts of land, of forty acres, twenty acres, and fourteen and three-quarter acres. All these tracts are within the common inclosure of the seminary grounds, with dividing fences within that common inclosure. These several tracts are used, a portion for walks and lawns for the exercise and benefit of the scholars, a part for gardening to supply the institution with vegetables, a part for an orchard to supply necessary fruit for the institution, a part for raising feed for stock, for pasturage, and for woodland, all for the exclusive use of the institution, and not “otherwise used with a view to profit:” Held, the lands are exempt from taxation, under the statute of exemption relating to property of institutions of learning.</p> <p>2. But a separate block not in the common inclosure, without proof of its situation with respect to the rest of the property, or of what use is made of it, can not be held to be exempt. Ownership alone does not bring it within the statutory exemption.</p>