, 1879-04-12
N. w. UNIVERSITY.
Exemption from Taxation by
Alleged Legislative
Contract.
Text Of the Decision Of tho Su-
prcme Court Of tho
United States.

0AALcA ot4sItSs
.,. <u... <,o.x....,x.s,
from u' up'1 ~, %, ~ ~ ..,..u,
WAsH1Aafos, u. ~ am. l"'-!nc io'!o"''s
IL the full tcSs n1 tic decslon of TIC supreme
Court Of t.1e Uultrtl States IN The Northwestern
ttntv.rsftv ,osn IT. will bn ft,uud of interest tn
,s.s,,,r w. 1,,r,ts ,,l -, ov.r,, tnvnnyor
''.2 ~ ,m"{e. ~ ~, =" ,nn.n rt,o,, ~ n~.,ti,,ns
IN VIC" VI ''e l''''.sc,'se n''aoeV VI cAe"''''onh
from inxat!o1t granted ny the legIsintnec:
crrnr, "a ,rhc prnt,,c, cx rcl. Itcnrv n. af,t,nr
1,,n,,',v Tr.n.,,rrr' t,oot: 1nun,v-in crror ~
a, ~ u." - ,n,.s,
lne supreme C"HFt OIL LUG etate oi ILLINOIS,
Court:
This Il writ of crror to the stnrcmo Court
OF ilj!uoa. bringing bcfnro ia n f,,9itrincnt nf
tlrut t:nnrt' ,nin" ;hnt rnrtaIu nrotsrfv ~ ti,c
nlnjnf,Ir IN. imiia II, tnrntint,s With, wa. n.
sisted on t!lr GROUND TINT It VIA cxeH,pt by n
ittrisIntlvn cnnttrrf. = "
Tbr University was incorpornlctl },y MI act Of
the Legislature 1t thr stn,u 81 IIlil,ois. nnproyeI
jan, u 1851. wt1irl col,tainoI III. tx,,y,rs ,cces-
sary iu ,ts usefuIess ~ ~, illstItutlon uf irlrI
np and ainrnir utipr brnytsipuK. n,ltt,nrizr,i II
to purchase M hold rcnl csato l., ll,a cxtcu, Of
2,0iI0 acres ot nm, an receive gIfs aud tlcyiscs
within tc,l' years, in tXT The Legislature. hy
nj, aiur,ulnnnt to this charter. nnnointetitlirco
n,i,ii,nual Irstocs, ,l,nl enlarged It's powers IN
sp,lp rett,rcts ,,uk very tH1iDrtunt, Int ,1Ic
c0ntntu tie CONTRACT Oh which tbls cnsc must br
finrilrtj II was fhia: W'l'hnt nj 1r,,,uriw' ri
whatever kind or description, belonging to Or
uWl,c by said curpurAtIot, eilajl bu forever frec
from taxation Tor my and al1 purposes.''
Tic State Constitution Of 1913, IN force WHEN
tl,e slurter a.u! amended charter ul,oyc cited
wcro r,Inetcl declares TINT .tc property of tho
sta.u A,ltl counties, both rcnE aul perso!al am
nav ~ sleesl, ] necessary ] for sc,,ool, religious, md
csmrltaL1e purposes, may bu exempt from taxa.
ttu,I1
Tho record slows very largc list Of lots an,l
aps IL H. Gok & Go"ty wIIs' ,l s n,lr s M asssr. I
which were listed for taxes OF the ycar 1871 ,nl
a,,uut 10 br aud for fhcir to1,.paymcnt' Hy
proper judicial proceedings lie question nroso
beiure tic Supreme Court Of the State, which
4 mutton was ,nntio sometime before tic casc
WAS reached for argument In this Court, to dis
miss It fur want Of Jurisdiction, md was over
nrws thc n,rctlon nav IN ro',',cc.or is 9it tl,r
n,o .ron,nNnt .o nv" :" VII" 1''e
' rht. W ,,.s,,ut, of t,rs5tc,,,,, T., rovt,,r lin
ints Iutsthn ~ AtasulGtto" u le'lu" ing
H., .,s:a in, SIutJ r - ~ i5yiaea, n
I'M, W.. ,S, @ o v"rv nfobornt %r j.,
] IN meen .h,t ~ n,," H.. ot.,,',.,t - tua
liz ,,dcmn,t ~ ina stn,c rri ia ii,,.,S =, ~
s.'o ] ,.. = H. to,,.ts ,., 20 .t t w.
rtnrr rnrt"r ~ 1sS5 ~ !, H. nJTnnt nj H." ~" T,
st,,;,m ,ncr " With Il was "nnct.i' = n,"i 1 I'M
ctnei AIM e@h.utc n4'a = so',tinet VI lott "
still but the decision Of y co'trf co'lstru'iE con-
tract cr statute, aud tlcrcis 10 haw y TIC snfc
in Inc meaning OF tic CunsttrtIm Of tin Initial
statcs. ' - Wv 0'' ''' '''' o"''sN
II Tits were truo, II, po.ut of tact the couclu-
siou would bo SOUND, 10 we have repeatcdly
ileid III tliis court.-.{lsallroad Co. W. Roek, !
iii; Knox VS.. Exchange Hulk, Il Wall, SOL
B1k tho premises ussumutl arc INT justified by
thelacts. Tic Uencrnl Revenue inv Of ltilnois.
prior to the n,ncnlnsout ct 1856 to pln,ntia's
propprty 1ro,u taxattpll, When that nct wny
Gasscd It becnr part Of The ln,r Of tlIr S,uto
governing taxatton os applicable to tic property
Of thc University. 1hu law rrtnulucil In tllis
tutio,l In 1870, tl,c tart uf which relating to this
subject Ia it, thcso words; '''''
Tho nropcrt7 af The State. eonn,ict. ond o,hcr
munictpal cornorations bot,, rsal ard nc. ncrsonnl'
for agricultural nnu Horticultural suc!rttes jor
echoo, rcroua cemetery, nnd charitable uHrToses,
May y " oxo,Ittsa stotn tnxntioM; ouf s"eh ertau'
f'eh "a' 10 o"g ~ 0ehe'a' t"@. ,...
tho subject Of taxation to this provision Ut the
new Constitutions, thu Legislature revised its
Rcvcllue Laws in iS', md III th[s statute tile
cxcmntlon established was:
Ffrst-All lau1s ,ionatcd by thc unItod statoa for
school! purposes, not sold or i<as<a. al! public
sc'loohnutes A1l property OF institutions of learn
inE, l"claa'nE the fsai esats on which thn natitn-
ltons Ara oeats9' nj .fatSa ~ *asn institutions
or "4S" rn VII .sr, r,ow " p.oas pn.na,
cms,vey md fo1 u,b,ts wota,,n wc,, tn ae sn
1to Se of Teasonabc szo far lit 1ocntion Of % t'a
| church building, IL uwucd by the congregation,
II waa rudcs lila ,aw t,,c ioca1 niIiccrs nro,
rccic,l In nasessnts ninintiiIs. lnni far iaxotfm
uI u ,.ns ,i.,r ~ +ho ,asv in,,
".,u ns .M.t "tmc,1 H. H." S,,nrmn" frt " thro
iro thu ieri.lntIou nf fss5 was II 81 r',s,tract ]
,hin, al H., 1,rnnortr l., n,,a",tn, er,
sati,, M, v III nv ~ 1u.n w. o..
h. n" s;,nrcno court +. IL i,ci, iioh5e IN ,a1a.
I'M h IL manifest thnt # il lin. Inv ~ iSs n,"1
Gasl a ~ lint cnn,rn"s N nn,yv"r IL" 3,t aJ rr
f., crroan,,s constrnctm If tbat en,tract' n,oy ~
h. h. III ~ hn nti,"rwisc Il ia s,rm,,,o,,stx n,
s,stJ tist W ti,.sr nrovisons n n" i'"na},tm.
tnm of 1S1l aMl tlm 1invennc ms ~
ta.a t r. H. mt ra'"o1 t,o ox"'"n,;.,.' ~ ~
rsto,lisbcd Iv the fMrtl, sectfo,, m .k. o,ncnd.