, 1879-03-17
For Judgment upon Delinquent Taxes As
keaaed upon 1ts Town-Lots mud
Other Real Estate.
4 Statement Of tue Facts of Tho Cast...Argu.
lnents Before tkc United States
Supreme Court.

It appears from tlc record illat thth was m
application to tic County Court Ut Cook
County, Illinois, by uIc Trcnsurcr md c1.oedo
Collector oi Tnxcs for TINT county. for judg-
mcnt upon delinquent laxca assessed upon
largc number of tow,,-lots alll other real essate
owned By The plaintiff III error.
Tile attnrncya for tic Northwestern Unirerst-
tY olTcr III cYtlcuce It's charter, which provides
for the organization Ut D corporation under tho
nnmo and style Of "Trnstccs nf tit Northwest
crn Uniscrsity,n With appropriate powers lor
the establishment VI aE institution Of learning,
and contcrs upon It tho right to ucrc n,l hold
real und personal property for the purpose Of
the lnslltntion; but limits thc quantity Of la,ld
It may nwn nj my o,,s time 10 1900 acscs. The
original charter contained no provision purport-
tny u exempt nny OF thu property OF the cospo-
rntion from, taxatton.
The plaIntIH II, error also introduced In cvt-
dence nj amendment to It's charter, passed by
the ueneral Assembly Of ll'iuois, mud approved
Feb. il, 1856, the fourth section OF which Is as
follows:
"That ali property Of wlatever kind or de-
kcription, belonging 10 or owned by said cor
poratton, shall bc forever FREQ from taxation for
any und NIL purposes" ~
The cuse was heard in court below, and tic
STATE Supreme Court Nr'1 tint tl,o fourth Sec
tiou Of the amendment 10 thu charter, passed
Feb. II, 1856, providing "tl'ut all property of
wllnteyer kind or description, belonging to or
owned by said corporation, slIal TIC forever free
from, taxatlun fur nuy md NIL purposes" was
ropligl,aut to !,c provisions Of The State Cu,,-
stiutton or 1913, In force at that timc 50 for as
the property wns not directly used Tor ct{tca-
ttor,n, religious Or charitable purp0ses. AZ
the conclusion OF IN elaboratc opinion, the
"Vnr gohe!asaon 1s, .nat y .as nun to9nne. 9ns,
ta~"t,n ~ tmv nnarir ,rn"d hy ..,uco:tdnol ~.
a1nsn a'. p'Jps ,a, .'ror.+ With" ,ra,
~ 1 .o,. ~. T., ~ ~ H., .r,,'ss m"s
~! aHt.t IT," y, au ,or :" NV oeaa e.,
WITH "h wns %1l for ,rt,t ncrely aithnrsh Tie
a. n.a man s. atm ~ ~ ~. ,p.o, ~ ia .r"nnr ,,'r
o.s "ess !,s =" ~ ~ ala ao ,Inrt ,ru
~ ~ H. snoto ~ she emn"a,,ncnt ~
n.,a ,t ta srtt. a,,nrynI i;o ii IssS ~
% -, IN s i, IL ~ fc cnnajdorntl yniI nId nr
u.ss ~ " ,tt 80 ~ ~ ~ ~ ~ VIVA "''" VI
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attr ~ e.r,,. M y,rtuo - ,a % or,"r
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tiarn,,f s i ~, ~ inns IL. rr,,nHc, % wh"rcbr .h.
p ts1, If ~ , iTr,tr1 m 4at.s ran " nm taratfo
cospn ~ u ~ ~ T.. 80 nro'reiys @ m 'a~"''
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shrss, nrrcr,I,n"s wcre sa,l,,c" 10 tsxntion fnr
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fi;cn;e notw;tltstnntliurt thrr 1yomntinn
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sm s"'u ,'.r'r ,,,"t i ~ A'' ""' - F'N''''A
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naiato otnei tir foi,owi,i.s ,ur nront,siIions: '
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fo Luz 't assc M e,,.nout ~ n,,
u s1a'E t,,,oi,,,s IT. ~" ~ H., m Nv
slgSI otaatIons t tss a,ensnt M 1T to te snrlcr
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c"H'nsh ~ . =, ..,,o,,,,,,, o,,,,,,, .,,,. a.,
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troa H. rntam ~ ri I9'U en
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conrt ,s,, rot c,,t,rt,,o ,n,,,atc,,or n,
"is 1oa,t a W. ~ sntetra h.'ts,Iss ~, ".
ese alua NV natE , t,ac. ~ tniie i.e
.wI*. - :. ....ss..,s A' - T w. 49,
e1eet IN a eo'atfaet.
pr ine1u NJ ,,st o!u yo bn sonn ln ~ 'M tne
nta1s nm9isas"W ~ . ts s"aras MI"t .mn!1s
~ , M 1,,.t ~. ''n ner , W." nv xI,,'1Sa T., ~,
" snen INV % null haxG w. oeen s!n,hneiI ~ siia
Htu.o s,s eou'' ok"ass LULA eo"@'i'"l'o"a' ooJce'
tio,nI.:; ,I.;. ro:,.,, ...,., n,
ne iGMctaa t ues,.1l, y any cSsIa, n.uat ne
nissGeu ; W ". ,eeota M' n,5sEsdlnes ns sSils
nere @ atots ~ oa"Le Suus o'ueF"lso 1ur'sa'e'
tlon WV @ iot D9 sntestaaheu.
LIZ Se aft m ,aa9 s4rFSet'y s hs!a ,h4t, nhaer
,'' IN" n, xs oi ir 1 ,e enGra G Asscnhy
coMH' hot cSelipt lIo!il taSaso Wy psoiicr1y oI
co!tsgSs no. necessary inr ssin9s i p;1rposes;
me express @ i;,anaate u t1c t'tAfc Const,t'l,
floh Whh, tl,at .lhe oenefat assembly sliall
proEae ios !efsH'S ~ ~ Vatn31oh, 30 W.!
every person hhl cofieFhtsofi silatI pny tax III
proGtofl'oi 70 'Ile va!'e VI ',s or nSf psoncftt.
"lhc entise Tcsoru snoWs t!!aI tne 1hN1'nenl
Of thg state Coaft waa prGuicalea upoI nc
GROUND tllat tllc seetioil ol tlle amendment to
tue charter rnsporti,,E 10 exetnpt the property
lilHutstloi1 lroM tnfatlot' was lhFnll4 " TeAGnn
q lls replsellalice 10 e provisions OF TIE atnte
Constitution m tosec Wheh ttsls amenuatosy net
wHs passed."
.'Atr: Geor.c y. !de, IN t!ls prlel IN behalf ot