, 1876-07-06
The Contestant Wins Throuql1
tho Fault or tho City's
Counsel.
Tho Whole Donrtl af T'rndo Option Dusl'
ness Declared i1lcgul.
Record Of Business Transacted in the Obi
cago Courts Yesterday.
NOT EXEMPT.

which Is not directly used by it for educational
purposes, IN subject TO taxation:
This appeal ls from = Judgment rendered BY tho
Conk County Court against certain lands 5 and Town
xppsiIasts claim !. tbat ths isn'ls and town lot.
on tho fonrth section of On amendment 10 liz char.
tcr,, approved Feb u, 1ss5, II thoso words:
shall be forever frec from taxation for any mud all
it Is conceded, BY stipulation read IN evidence
on the trial tn tue Court below md mnde part Of
tho record thas tho lands snd town lots, sho taxa.
apcant m 10 clen lenses Tor oge
o. oesapisd iot buildings other dirast uppanees
The question we propose to consider IA, eonccd-
Ing that tho clnse We ha;c qHoed from npcas
preiend ] theso ianls and town os.. VA It coinpe.
lent for tho General Assembly. under the Coustltu-
tioa cf asts which WIS In force at tue date Of thai
CHANT AN EXEMPTION 80 BROAD And soswEEr.
N1 IN IT'S cIiAHAcTERf
It was provided BY scc y Art; *. Of Tint instsu.
Soth real and pcrsonsi, ind s.c1 other property a.
the General Assembly may deem necessary for
schools, religious sna charitable purposc' may be
ss ssa9aos ssfS ~ ss spns Il !. snd IL az :spss s
pose for which It III crcatea IL 70 far beneficial to
the public that Il attoeds sufficient consideration
for the grant OF exemption from taxation In Tho
accepted and acted upon by tho corporations It
must bo held vested right which cannot bo with.
drawn By subsequent legislation. hecauac % M 81 the
which prohibits State from passing law impair
Ing tho obligation Of q contract.
II It wns competent for the General Assembly 10
make tho exemption, We are not diHponcd 70 con-
test the correctness OF thia position; but If It was
not competent 70 mako tha c1euntiou. tho attempt
C0nstltlti0n Of tho United States.
Tho corporation being private, tic taxpayer. IN
q tho exemption which llo would o.ctw ise baYo to
hlschargo by the payment o. taxes. and IN pronor-
R Tses pSa L pss1s ams s s% q s
burden Of taxation Ii Increased upon him.
Tbs equality bc:wecn burden and benefit, .a sush
ks tre ii iset IN reference to tie public ~ q, ag
Eregate In the very nature ef thngs snc' s caenp.
5a s S0His Hss''s r. man,, S ''s' esses
isas s ss'ss a. o,e t " ea s"s in .ny !: 5sgsss: g;ss
actual equivalent received by every ax.payer for
cal operation that there sl.al bc no inequality in
thv distribution e .he oaslon-hut i has always
psps a and 'ss isss
s Gs I s@ Msa s a T. tRffs aga sy s
Consultation Of 1s4S was that nj uniformity, and
EXEMPTIONS wEttE EXCEPTIONAL, AND, THERE-
FORE, TO lie CONSTRUED sTHiCTLY; '
and such i. tio general ru!o Of consructo,. In ro-
rnrtl to exemptions from taxation. Coosy on
,I%:'sat'on lao' ss'swick on state and Court faw'
A. is saIl in . recent ca.o by the Supreme Court
q tho United staiss,.Taekor a!a, ": FeFgason g
aocIal compact anil ssve II efficacy. 1t reaches tic
Gs' sbe ~ sa @afo sucl arc e's5s not fo9
s s hs Il ~ 70 svar o" nS.,s to sSs
ronu0lo jpub stonltl bs resolved agalstit, Whorc
II e1!ata Il u % oe rpiaiy neratialxed and never
beyond wAat ihe tuTna Of tho concession CLEARLY
require. il Z j. leIosaton Of public riglt, and
casnn I'M @ Iii rlc Il construction II
empowered to exempt ~ property, ot whatever
liz amendment 10 tic charter, ws nss nupp"so L
would havo lccn 70 fasi In unm[staRabu ianguaRe.
n9otaI Witt discretIon ia consotrci IN lie Gen.
,crnl Assembly wlcthc1 10 exempt Or not ana, II It
sst snatis as,'f|0 to exempt the amount of tho ex'
CLEARLY nEsrn1crgp IN rt1g EXERCISE or THIS
DISCRETION,
II H. i sss,y 1s ss'
asrt;a .s sS IA !; .,, to nlo,.. b. as
IS TIC M .rset + inasaiste 90. ri tks fsnets
sans % q ~ p'org1ty, nat ~ 81 GsoRhae,ate h
Hss ior s'!asa,!ona a,p,ses usy 10 ,a!d q 70
taInE Or p.anuacturins o. IN tra pTsaiy 1Sp "
r sinx tos ah ih ttantn@ " nrat .nI tsads a
Juyesod Sees nut cla,y ia sanetsr 30 ntou. w.
end "pssy Tor fsp",s ~ no. c,s "t reS9Ss
mean t1e satne In,ns. ny oM!tIsnlP !nh9 e2tehl