139 N.E. 56 (Ill. 1923), 15120, Knox College v. Board of Review of Knox County

Docket Nº:15120.
Citation:139 N.E. 56, 308 Ill. 160
Opinion Judge:CARTER, J.
Attorney:[308 Ill. 161] Williams, Lawrence, Green & Gale, of Galesburg, for appellant. Webb A. Herlocker, of Galesburg, for appellee.
Case Date:April 18, 1923
Court:Supreme Court of Illinois

Page 56

139 N.E. 56 (Ill. 1923)

308 Ill. 160




No. 15120.

Supreme Court of Illinois

April 18, 1923

Appeal by Knox College from the action of the Tax Commission confirming the assessment for taxes by the Board of Review of Knox County of certain real estate owned by the college and claimed t be exempt, in which the Tax Commission certified its record and decision.

Decision of the Tax Commission affirmed.

[308 Ill. 161] Williams, Lawrence, Green & Gale, of Galesburg, for appellant.

Webb A. Herlocker, of Galesburg, for appellee.


The tax commission confirmed the action of the board of review of Knox county in assessing for taxation certain real estate which was owned and controlled by Knox College, which the college claimed was exempt, under the Constitution and statute, from taxation. The tax commission has certified the record and its decision to this court.

Knox College has been continuously conducted as an institution of learning since its incorporation, in 1837. It is not denied the college is such an educational institution as is referred to in the Constitution. The college is supported by voluntary contributions and tuition paid by its students, but the tuition fees paid by students only amount to about 40 per cent. of the actual cost of conduction the college. The campus consists of four square blocks in the city of Galesburg, bounded by public streets on all four sides, and the recitation buildings, gymnasium, dormitories, and athletic field are located thereon. The college owns [308 Ill. 162] lots in Galesbutg other than the property embraced in the campus. It has a student body of some 550 and about 50 instructors. The property taxed by the board of review and tax commission is outside the campus and is described in the record as 10 tracts, numbered consecutively. Tract 1 consists of three lots separated from the campus by Cedar street, and was acquired by the college in June, 1922. The college conceded it must pay the taxes on tract 1 for that year under the decision in People v. St. Francis Academy, 233 Ill. 26, 84 N.E. 55. The tract was purchased as a site for an additional dormitory for women, the present women's dormitory (Whiting Hall) being inadequate to accommodate the women students. The property is now being used as a women's dormitory exclusively, until such time as a larger building can be erected. The money received from the students for the occupancy of that property does not pay the operating charges. It is claimed by appellant that the tract is not subject to taxation after 1922, but that question is not before us and is not necessary for...

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