People ex rel. Pavey v. Ryan

Citations

• 138 Ill. 263
• 27 N.E. 1095

Syllabus

<p>1. Taxation—exempt school and church property. To secure the exemption of lots from taxation as school property, it must be shown to be the property of an “institution of learning” which is not leased or otherwise used with a view to profit; and to exempt them as church property it must be shown that they are owned by some congregation, and that they are used exclusively for public worship.</p> <p>2. The words “all public school houses,” in section 1 of the Revenue act, which are declared exempt from taxation, refer to the public school houses owned by the State, or the school districts, and boards of education organized under the school laws of the State.</p> <p>3. A private school house, in which is taught, with a view to profit, the rudimentary branches of education, such as are ordinarily taught in the public schools, is not exempt from taxation.</p> <p>4. Same—laws exempting from, strictly construed. All laws exempting property from taxation must be strictly pursued, and such exemption can not be made, by judicial construction, to embrace other objects than those plainly expressed in the statute.</p> <p>5. Same—power of county hoard to relieve from. The board of supervisors have no power to relieve land from the burden of taxation unless it is exempt under the statute.</p>