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PEOPLE EX REL. CTY. COL. v. NORTHWESTERN UNIVERSITY

No. 44412.

51 Ill.2d 131 (1972)

281 N.E.2d 334

THE PEOPLE ex rel. THE COUNTY COLLECTOR OF COOK COUNTY, Appellee, v. NORTHWESTERN UNIVERSITY, Appellant.

Supreme Court of Illinois.

Opinion filed March 30, 1972.

Attorney(s) appearing for the Case

HOWARD J. TRIENENS, EMERSON T. CHANDLER, WILLIAM H. THIGPEN, and R. EDEN MARTIN, all of Chicago (SIDLEY & AUSTIN, of counsel), for appellant.

EDWARD V. HANRAHAN, State's Attorney, of Chicago (CAMILLO F. VOLINI, JOHN O. TUOHY, and ARTHUR BELKIND, Assistant State's Attorneys, of counsel), for appellees.

Reversed and remanded.

MR. JUSTICE SCHAEFER delivered the opinion of the court:

This case presents another attack upon the provision of Northwestern University's 1851 corporate charter, as amended in 1855, which grants it exemption from property taxes. That provision states: "That all property, of whatever kind or description, belonging to or owned by said corporation, shall be forever free from taxation for any and all purposes." Private Laws of 1855, p....

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