Illinois Supreme Court February 14, 1898 (People ex rel. Kockersperger v. Baptist Theological Union)

Mr. Justice Boggs

delivered the opinion of the court:

But a single question is here presented, viz., whether the property of the appellee, the Baptist Theological Union, is exempt from taxation.

The appellee corporation was created by an act of the General Assembly of this State entitled “An act to incorporate the Baptist Theological Union,” in force July 16, 1865.