People Ex Rel. Louis C. Huck v. the Western Seaman's Friend Soc'y.

• Decision Date: 30 September 1877
• Citation: 87 Ill. 246,1877 WL 9849
• Parties: THE PEOPLE ex rel. Louis C. Huckv.THE WESTERN SEAMAN'S FRIEND SOCIETY.
• Court: Illinois Supreme Court

87 Ill. 246

1877 WL 9849 (Ill.)

THE PEOPLE ex rel. Louis C. Huck

v.THE WESTERN SEAMAN'S FRIEND SOCIETY.

Supreme Court of Illinois.

September Term, 1877.

APPEAL from the County Court of Cook county; the Hon. MARTIN R. M. WALLACE, Judge, presiding.

Mr. FRANCIS ADAMS, for the appellants.

Mr. J. W. WAUGHOP, for the appellee.

Mr. JUSTICE SCOTT delivered the opinion of the Court:

This was an application, by the collector of Cook county, for judgment for taxes against delinquent lands and town lots, made at the July term of court, 1877. Among others, lots 1 and 2, except south 40 feet of block 66, were reported delinquent for the year 1876. The “Western Seaman's Friend Society” appeared and objected to any judgment against the property, on the ground it was the owner, and that it was an “institution” of “purely public charity.” The objection was sustained, and from the judgment rendered the People prosecute this appeal.

Among property exempt from taxation by the second section of the Revenue act of 1872, in the seventh paragraph, is that of “all property of institutions of purely public charity, when actually and exclusively used for such charitable purposes, not leased or otherwise used with a view to profit.” It is under this provision of the statute the objector claims the property against which judgment is sought is exempt from taxation.

It appears the objector is a corporation created by the General Assembly of the State of Ohio, by “An act to incorporate the Western Seaman's Friend Society of Cleveland.” Power was granted to the corporation to acquire real and personal property, and sell and convey the same, provided the annual income therefrom shall not exceed $40,000, and among other powers conferred was authority to establish branches of the parent society; and when the determination to become incorporated, with the name of the branch and its officers, shall have been declared, and recorded as provided in the act, such “branch shall be a body corporate.” No authority was given to establish branches elsewhere than in the State of Ohio, but if there had been, such grant of power would have been inoperative beyond the territorial effect of the law creating the corporation. The society did, however, establish a branch in Chicago, on the property against which the taxes contested were assessed, and has erected thereon extensive buildings for its use.

The object of the society, as declared in the act incorporating it, is, “for the disseminating moral and religious instruction, and other charities, among sailors and laborers doing business on our Western waters.” The society's buildings are in charge of a superintendent appointed by the management of the home office, and is used chiefly as a boarding and lodging house for “sailors, stevedores, dock-men, and that class of men,” but other persons are accommodated with both lodging and board. All that are able are required to pay something for what they get, and under that arrangement some persons entertained pay as high as $4.50 per week, and others pay but trifling sums, according to their ability, while still others are maintained gratuitously. The charges, when any are made, are graduated according to the accommodations furnished. All the income derived from boarders, lodgers or transient persons, is appropriated...