Northwestern University v. People ex rel. Huck

Illinois Supreme Court
Northwestern University v. People ex rel. Huck, 86 Ill. 141 (Ill. 1877)
Dickey, Scott, Sheldon

Northwestern University v. People ex rel. Huck

Opinion of the Court

Mr. Justice Scott

delivered the opinion of the Court:

The facts and questions made in this case are essentially the same as in Northwestern University v. The People, 80 Ill. 333. It will answer no good purpose to discuss anew the questions raised. Our conclusion was that it was not competent for the General Assembly, under the constitution of 1848, to exempt from taxation property owned by educational, religious, or charitable corporations which was-not itself use.d directly in aid of the purposes for which such corporations were created, but which was held for profit merely, although the profits were to be devoted to the proper-purposes of such-corporations. Elaborate arguments have been made to induce us to change that decision, but, after further consideration, we see no reason for departing from the views there expressed.

The case cited is conclusive of the one at bar, and the judgment will be affirmed.

Judgment affirmed

Dissenting Opinion

‘ Justices Sheldon and Dickey,

dissenting: We think that by the constitution the discretion was to be exercised by the Legislature, and, having been exercised, courts have no power to review their action in that regard.

Reference

Full Case Name
The Northwestern University v. The People ex rel. Louis C. Huck
Cited By
1 case
Status
Published
Syllabus
Taxation — exemption of property held for educational and religious purposes. Under the constitution of 1848 it was not competent for the Legislature to exempt from taxation property owned by educational, religious, or charitable corporations, which was not itself used directly in aid of the purpose for which such corporations were created, but which was held for profit merely, although the profits were to be devoted to the proper purposes of such corporations.