People ex rel. Thompson v. Ravenswood Hosp.

• Decision Date: 19 February 1909
• Citation: 87 N.E. 305,238 Ill. 137
• Parties: PEOPLE ex rel. THOMPSON, County Treasurer, v. RAVENSWOOD HOSPITAL.
• Court: Illinois Supreme Court

238 Ill. 137

87 N.E. 305

PEOPLE ex rel. THOMPSON, County Treasurer,

v.RAVENSWOOD HOSPITAL.

Supreme Court of Illinois.

Feb. 19, 1909.

Appeal from Cook County Court; W. L. Pond, Judge.

Application by the People, on the relation of John R. Thompson, county treasurer of Cook county, against Ravenswood Hospital, for a sale of its land for taxes. From a judgment in favor of relator, defendant appeals. Affirmed.

Charles C. Spencer, for appellant.

Harry A. Lewis, Co. Atty., and William F. Struckmann, for appellee.

CARTER, J.

This is an application in the county court of Cook county by the county treasurer, ex officio county collector, for a judgment for sale of the land of appellant for $452.04 general taxes of the year 1907. Appellant filed objections, claiming that its property was exempt from taxation, as it was an institution of public charity, and the property was actually and exclusively used for charitable purposes; that is, for a public hospital, in which all persons applying for medical or surgical treatment were received, regardless of creed, race, or financial ability. These objections were overruled. The facts in this record show that the property has been actually and exclusively used for charitable purposes since the organization of the hospital, and it is conceded by appellee that, if it is an institution properly organized for public charity, the use of the property in question would bring it within the doctrine announced by this court in Sisters of St. Francis v. Board of Review, 231 Ill. 317, 83 N. E. 272,Board of Review v. Provident Hospital, 233 Ill. 242, 84 N. E. 216,Board of Review v. Chicago Policlinic, 233 Ill. 268, 84 N. E. 220, and German Hospital v. Board of Review, 233 Ill. 246, 84 N. E. 215. In all of the cases just referred to the hospitals were corporations organized under the laws of Illinois, not for pecuniary profit, while appellant in this case is organized as a corporation for profit. This property is claimed to be exempt under the seventh paragraph of section 2 of the revenue act (Hurd's Rev. St. 1908, p. 1748), which reads: ‘All property of institutions of public charity, when actually and exclusively used for such charitable purposes, not leased or otherwise used with a view to profit,’ etc. Appellee insists that not only must the property be actually and exclusively used for charitable purposes, but that the institution must be one of public charity, and that this institution cannot be so held, as it was organized for profit.

It is a general rule that all property is liable for taxation for the purpose of raising revenue, except such as the Legislature may exempt by general law. People v. Anderson, 117 Ill. 50, 7 N. E. 625. In discussing the exemption of an institution of learning from taxation under a similar provision of the revenue act, this court, in Montgomery v. Wyman, 130 Ill. 17, 27, 22 N. E. 845, 848, said: ‘In order such property shall be exempt from taxation it must be dedicated to a use favored by law, and it may thus be dedicated by being owned by an institution of learning which has a corporate existence which authorizes it to hold the title to property, or by having the title thereto vested in a trustee or trustees solely for the uses and purposes of the institution of learning, and in either event it must not be used with a view to profit. It is not contemplated...