Pavey v. Ryan.

• Decision Date: 10 June 1891
• Citation: 27 N.E. 1095,138 Ill. 263
• Parties: PEOPLE ex rel. PAVEY, Auditor, v. RYAN.
• Court: Illinois Supreme Court

138 Ill. 263

27 N.E. 1095

PEOPLE ex rel. PAVEY, Auditor,

v.RYAN.¹

Supreme Court of Illinois.

June 10, 1891.

Geo. Hunt, Atty. Gen., for relator.

MAGRUDER, J.

This is an original proceeding commenced in this court, in accordance with section 97 of the revenue act, by C. W. Pavey, auditor of public accounts, to have the decision and order of the board of supervisors of Sangamon county, holdingthe property hereinafter named to be exempt from taxation, set aside and reversed. From the certified statement of the facts by the county clerk of Sangamon county, as further certified by the auditor and filed herein, it appears that the following petition, dated July 28, 1890, and signed, ‘D. J. Ryan, rector St. Joseph's Church,’ was addressed and presented to the board of supervisors of said county: ‘Gentlemen: I most respectfully request that no assessment be made upon the following described property, to-wit: Lots 7 and 8, block 2, of Robert Allen's subdivision of pt. E. 1/2, sec. 22, T. 16 N., R. 5, in village of North Springfield. Said lots are part of tract of land used for school and church site, inclosed in same yard as school-house and church, and are not used for any other purpose, nor are any rents or emoluments derived from their use, other than those above stated. I would therefore ask that the erroneous assessment made upon those lots be abated for the future.’ On September 18, 1890, the committee on revenue or equalization, to whom said petition was referred, reported that they had had it under consideration, and recommended that the prayer of the petition be granted. The report of the committee was adopted. On November 6, 1890, the auditor advised the county clerk of said county that he had received the certified copy of the proceedings of the county board in the above matter, and also advised him of his objections to the decision of the board, and also notified the clerk that he would apply to this court for an order to set aside and reverse said decision.

The decision of the county board was clearly wrong. The only exemption that can be claimed must come under the first or second clauses of section 2 of the revenue act, (Rev. St. c. 120,) which are as follows: ‘(1) All lands donated by the United States for school purposes, not sold or leased; all public school-houses; all property of institutions of learning, including the real estate on which the institutions are located, not leased by such institutions or otherwise used with a view to profit. (2) All church property actually and exclusively used for public worship, when the land (to be of reasonable size for the location of the church building) is owned by the congregation.’ There was nothing before the county board, so far as this record shows, except the petition or letter of D. J. Ryan, rector of St. Joseph's Church. The board had no power to relieve the lots in question from the burdens of taxation unless such lots were exempt under the statute. All laws exempting property from taxation must be construed strictly, and such exemption cannot be made, by judicial construction, to embrace other subjects than those plainly expressed in the act. In re Swigert, 123 Ill. 267, 14 N. E. Rep. 32. There is nothing here to show that there was a ‘public school-house’ upon this property. The words ‘all public school-houses,’ as used in the statute, refer to the public school-houses owned by the state, or the school district or boards of education organized...