The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1864-12-17
How Far Church Property Is EN.
cmpt from TAXATION.

Judge p. X. LELAND, Of the La Sale
County Court, made decision few days
.gr. on the question embraced in the above
heading. that church vestrynaen trustees, &c,
will find Of some Importance. The decision
vas made " In the matter Of the application
of the Ci;y Of Ottawa for Judgment on the
city Delinquent. tax list and involved the
question whether tie Methodist Parsonage
in this city and the lois on which it is si,ua
ed are taxable under the laws Of this state
The point was argued for the city by J.
AVERY, Esq, city attorney, and for the church
trustees by J. o. GLOVER, Esq. The follow
ing IS the decision:
By see. ), Art. Of tie constitution Of II.
the property Of the state and counties. and
such other property a. the general Assem- ly
NAV deem necessary for school, religious and
charitable purposes, may be exempt from
taxation.
There j. 10 provision in tie City Charter
exelnp,.ng SAID parsonage properly from
taxation. b: / J., insisted that il Is exempt
bv sec. I Of tie act Of March >. s -. > Pur-
PIES Stat. so. This iSa revenue act, enact
Il " the general assembly several wears prior
to tie existence ID the charter. The first
section OF said act Is IS follows: y ]! proper
II real and personal, wi,hin this state, shall
be liable to taxation. subject TO tAa exceP-
lions hereafter stated" All the exceptions
are III section /, and embrace property ottAe
United States and Of this state. school lands.
school houses. court houses, ais and the
land on which they are situated, county
buildings and lands for county purposes, not
Il
also Ever building erected for religious
worship, the pews and furniture within the
same, and the land whereon such buildings is
situated, not exceeding tel. (l0) acres so
long as it shall be used for such worship.
and also Every building erected for the use
Of any literary, religious, benevolent, charita-
bic scientific institution, and the tract o.
land on which the same is situated. not eX
cceding ten (lO) acres: also the personal
property belonging to any such institution,
and connected with and set apart for the use
thereof
Ii this section were to be regarded as bear
ing directly upon the question of exemption
in the case before the court. another point
would arise, and that is, whether or not said
act, AT least so far IL relates 10 the eXemp-
ton OF said parsonage property has been re-
pcalcd by the act OF Feb. l., 1873, G. Pur-
PIE ; Dlai. JDO. bE the lSt section OF this
act it is provided that - all property, whether
real or personal, IN this state shall be sub
iect to taxation, except such property as is
! hereinafter expressly exempted" The ex-
eInptions are specified in sec. 3, and embrace
lands donated for school purposes and not
sold or leased, colleges, academies, endow-
ments for their support, and buildings coz
nrctel with the same, and ali lands connect
ed with institutions OF learning not used with
view to profit, grave yards. property of the
United States and ofthis state, county swamp
lands. county buildings used for holding
courts. for jals or for county offices. and
ground on which erected not exceeding ten
(iOl acres; all town. city and county lands
and Buildings used for the accommodation or
support of ,he poor. all buildings with the
furniture thereof belonging to institutions Of
purely public charity With the lands actually
occupied by such institutions, not leased or
used with q view to profit, and all MONEYS
and credits appropriated to sustaining, and
belonging to, such institutions also all fire
engines and implements used for extinguish-
ing fires, with the buildings used for the safe
keeping thereof, and for the meeting of fire
companies: all market houses, public squares,
or other public grounds, and all works ma
chinery and fixtures owned by any town or
city and used for conveying water thereto
and also all public school houses, and houses
used erclusirely for public uorship, the books
and furniture, and tie grounds attached to
such building necessary for the proper occu-
paucy, use and enjoyment Of the same, and