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NABISCO, INC. v. KORZEN

Nos. 48251, 48313.

68 Ill.2d 451 (1977)

369 N.E.2d 829

NABISCO, INC., Appellee, v. BERNARD KORZEN, County Treasurer, et al., Appellants. — PEPSI-COLA GENERAL BOTTLERS, INC., Appellant, v. THOMAS TULLY, County Assessor, et al., Appellees.

Supreme Court of Illinois.

Rehearing denied November 23, 1977.

Attorney(s) appearing for the Case

Bernard Carey, State's Attorney, of Chicago (Sheldon Gardner and Paul P. Biebel, Jr., Deputy State's Attorneys, and Henry A. Hauser, Arnold F. Block, and Michael F. Baccash, Assistant State's Attorneys, of counsel), for appellants.

Keith F. Bode, Robert C. Keck, Jr., and James E. Souk, of Chicago (Jenner & Block, of counsel), for appellee.

Howard J. Trienens, William H. Thigpen, R. Eden Martin, and Richard L. Miller, Jr., of Chicago (Michael C. Weston, of Evanston, and Sidley & Austin, of Chicago, of counsel), for amicus curiae Northwestern University.

Devoe, Shadur & Krupp, of Chicago (Neil H. Adelman and Arthur W. Friedman, of counsel), for amicus curiae Lake Forest College.

James B. Wilson, Aaron J. Kramer, and Beth B. Davis, of Schiff, Hardin & Waite, of Chicago, for appellant.

Bernard Carey, State's Attorney, of Chciago (Paul P. Biebel, Jr., Deputy State's Attorney, and Henry A. Hauser, Arnold F. Block, and Michael F. Baccash, Assistant State's Attorneys, of counsel), for appellees.

Reversed and remanded. Judgment affirmed.

MR. JUSTICE GOLDENHERSH delivered the opinion of the court:

In 1855 Northwestern University's corporate charter, granted in 1851, was amended to provide "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." (1855 Ill. Laws 483, 484.) In earlier litigation (see Northwestern University v. People ex rel. Miller,

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