People ex rel. Pavey v. Wabash Railway Co.

Citations

• 138 Ill. 85

Syllabus

<p>1. Taxation—Wabash Hospital—whether exempt—power of board of supervisors. A board of supervisors has no authority of law to pass an order that property known as the “Wabash Hospital” is exempt from taxation, without proof that the building is, in the language of the statute, (Eevenue act, see. 2,) “actually and exclusively used for public charity, and not leased or otherwise used with a view to profit;” and such proof should be preserved in the record, or the order will be reversed.</p> <p>2. Same—law exempting—strictly construed. The law claimed to exempt property from taxation must be strictly construed, and it devolves upon those claiming that specific property is thus exempt, to clearly show that it is within the contemplation of the law.</p>