The Bd. of Trustees of The Ill. Indus. Univ. v. the Bd. of Supervisors of Champaign County.

• Citation: 76 Ill. 184,1875 WL 8163
• Parties: THE BOARD OF TRUSTEES OF THE ILLINOIS INDUSTRIAL UNIVERSITYv.THE BOARD OF SUPERVISORS OF CHAMPAIGN COUNTY.
• Decision Date: 31 January 1875
• Court: Illinois Supreme Court

76 Ill. 184

1875 WL 8163 (Ill.)

THE BOARD OF TRUSTEES OF THE ILLINOIS INDUSTRIAL UNIVERSITY

v.THE BOARD OF SUPERVISORS OF CHAMPAIGN COUNTY.

Supreme Court of Illinois.

January Term, 1875.

APPEAL from the Circuit Court of Champaign county; the Hon. A. J. GALLAGHER, Judge, presiding.

This was an application for judgment against certain real estate of the Illinois Industrial University, for taxes.

The case was submitted and heard in the circuit court, upon the following agreed statement of facts: That the lands were assessed for the year 1870 in the sum of $228.52, State, county, road, bridge and school taxes; that the same remained unpaid; that legal notice of the application for judgment had been given; and that the lands had been returned by the collector as delinquent.

On the part of the defendants it was agreed, that the lands were a part of those referred to in section 12 of the act to charter the Illinois Industrial University, and that they were conveyed to the university on the acceptance of the charter, and that since their conveyance, in 1867, the lands had been regularly rented, and the rents arising therefrom used as funds of the university for the payment of current expenses. The question submitted was, whether these lands were liable to be taxed for the year above named. The court below held that they were, and rendered judgment against the lands for $228.52, and for costs. The defendants appealed.

Messrs. CUNNINGHAM & WEBBER, for the appellants.

Mr. M. B. THOMPSON, State's Attorney, for the appellees.

Mr. CHIEF JUSTICE WALKER delivered the opinion of the Court:

This is an appeal from a judgment for taxes of 1870, assessed against lands belonging to appellants, and conveyed to them in consideration that the Industrial University should be located at Urbana, in this State. It is claimed that the title to these lands is in appellants, in trust, and that the institution and its property is under the control of the State, and is held in trust for the State; that, as it is the property of the State, it is exempt from taxation, and, being exempt, the judgment against the lands is erroneous, and should be reversed.

It is provided by section 3, article 9, of our constitution, that the property of the State, counties, etc., may be exempted from taxation; but such exemption shall be only by general law. And the third section of the revenue law of 1853 exempts real and personal property belonging to the State. (Laws of 1853, sec. 3, p. 5, 37.) And we have failed to find that this enactment has been subsequently changed, but still remains in full force.

The only question, then, presented by this record, is, whether this is the property of the State. If so, then it is exempt from taxation. To determine that question, we must turn to the act which brought this institution into existence. Congress having donated a large amount of land scrip to the State, for the purpose of founding a university, and the board of supervisors of Champaign county having offered to donate a college edifice and a large quantity of land if the State would locate permanently the “Illinois Industrial University” at Urbana, in that county, the General Assembly, on the 28th day of February, 1867, created a body corporate to govern the fund and university. The trustees were to be appointed by the Governor, and to be confirmed by the Senate. They are styled “The Board of Trustees of the Illinois Industrial University,” and perpetual succession was conferred...