Presbyterian Theological Seminary v. People ex rel. Johnson

Citations

• 101 Ill. 578
• 1882 Ill. LEXIS 122

Syllabus

<p>Taxation—what property of institutions of learning is exempt. Land belonging to an institution of learning upon which the buildings or “institutions” are not located, and which is not shown to be “used exclusively” for the interests of the corporation, is subject to taxation, and is not exempt, under the present legislation.</p>