Cook v. Big Muddy-Carter- Hill Co. Contractors'

ville Mining Co........

Supply and Equip. Co... 304

Cunat v. Supreme Tribe of Hillsboro, City of, v. Gras-

Ben Hur..




Hoffman ads. Moneta..


Hoppin ads. Ætna Life Ins.

Decker v. Stansberry.... 487


Dellitt ads. Smith.

113 Huff ads. People..


Denk v. Fiel.....

424 Hughes ads. Atherton.. 317
Deutsche Lutherische Ge-

Hutchinson v. Bambas.... 624

meinde ads. People ex rel. 132 Hlutchinson ads. Lavery... 86



Elbridge Township ads.

Illinois Central R. R. Co.


ads. Ardison..


Elgin, Joliet & Eastern Ry.

Illinois Central R. R. Co.

Co. ads. Spring Creek

ads. People ex rel..... 142

Drainage District... 260

Emmerson v. Merritt..




Jackson v. Glos....
Fiel ads. Denk...

Josma v. Western Steel Car

and Foundry Co.....
Fitzgerrell ads. Keller....

Frackelton v. Masters..

Judson v. Glos...



Galpin v. Anti-Cruelty So-

Kaskaskia Commons, Land
ciety, Dental Examiners,

Comrs. of, v. President,
Board of Pharmacy, and

etc., of Kaskaskia Com.. 578

City of Chicago...

Keller v. Fitzgerrell...



Glos ads. Jackson..

388 Kepcha v. Lowman.


Glos ads. Judson.


Kuehle v. Zimmer.


Grassel ads. City of Hills-



Grubb v. Milan.

Lake Forest Water Co. v.

City of Lake Forest.... 382


Land Comrs. of Kaskaskia

Hager ads. People........ 603

Commons v. President,

Haller Sign Works

etc., of Kaskaskia Com.. 578

Training School..... 436 Lavery v. Hutchinson.... 86

Harding ads. Cantwell. 354 Legate v. Legate..... 359

Hartsig ads. People.... 348 Logan Square Presbyterian

Highland Park, City of, v. Church ads. People er rel. 9


568 Lowman ads. Kepcha..... 118

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PAGE. Masters ads. Frackelton... 30 People v. Roth....

532 McInerney v. West. Pack- People ex rel. v. Steward. 311

ing and Provision Co... 240 People ex rel. v. Toledo, McMullin ads. City of St. L. & West. R. R. Co. 175

Highland Park.. 568 People ex rel. v. Walker Merritt ads. Emmerson.... 538 Opera House Co....

106 Messenger ads. Wells.... 72 People v. Wilson.

195 Mettler v. Warner. 341 Phillips v. Benfield.

139 Milan ads. Grubb.. 456 Physical Culture Training Moneta v. Hoffman...


School ads. Haller Sign
Montgomery ads. Walker.. 378 Works
Monticello Seminary

President, etc., of KaskasBoard of Review... 481 kia Commons ads. Land Murray ads. Riordan...... 517 Comrs. Kaskaskia Com.. 578





R Nellis ads. People ex rel.. Riordan v. Murray........ 517 Northern Trust Co.

Ripley ads. City of Chicago. 466 Wheaton....

606 Roth ads. People....... 532 Ruttiger ads. Stortz.

494 P

Rynearson ads. Vail....... 501 People v. Abrams...

619 People ex rel. v. Adams... 524

S People ex rel. V. Cairo, Schlatt ads. Spitzer....... 416 Vin. & Chi, Ry. Co...97 53

Schroeder v. Smith..

574 People ex rel. v. Chicago & Service ads. Wilkinson.... 146

Eastern Ill. R. R. Co... 549 Shinkle ads. Baker... 154 People ex rel. v. Chicago, Shirar v. Elbridge TownIndianap. & St. L. Ry. Co. 102 ship

617 People er rel. v. Chicago & Smith v. Dellitt....

Northwestern Ry. Co... 170 Smith ads. Schroeder.... 574 People ex rel. v. Cleveland, Spitzer v. Schlatt. ..... 416

Cin., C. & St. L. Ry. Co. 160 Spring Creek Drain. Dist. People ex rel. v. Deutsche V. Elgin, Joliet & EastLutherische Gemeinde... 132 ern Ry. Co......

260 People v. Hager.... 603 Springfield & Northeastern People v. Hartsig.. 348 Traction Co. v. Warrick. 470 People v. Huff.... 164 Stansberry ads. Decker.... 487 People ex rel. v. Illinois Stephens v. Collison...... 225

Central R. R. Co....... 142 Steward ads. People ex rel. 311 People er rel. v. Logan Stortz v. Ruttiger... 494 Square Presby. Church..

9 Supreme Tribe of Ben Hur People ex rel. v. Nellis....

ads. Cunat...




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PAGE. Wells v. Messenger....... 72 Western Packing and Provi

sion Co. ads. McInerney. 240 Western Steel Car and

Foundry Co. ads. Josma. 508 Wheaton ads. Northern Trust Co.

606 Wilkinson v. Service.

146 Willoughby ads. City of Chicago...

249 Wilson ads. People.

195 Wilton v. VanHessen..... 182

Zimmer ads. Kuehle......

544 Zimmerman ads. Beatty... 180




SUPREME COURT of Illinois.

THE PEOPLE ex rel. James S. McCullough, Auditor, Appel


Opinion filed February 25, 1911.

1. Taxes—statute in force on the first day of April determines status of property. In determining whether certain property is exempt from taxation the statute in force on the first day of April must control even though the petition is not considered by the board of review until after July 1, when a new law went into effect, as the lien for taxes attaches to real estate the first day of April.

2. SAME-church corporation having a bond for a deed cannot claim property is exempt from taxation. Under the Revenue law as it stood on April 1, 1909, a religious corporation having at that time only a bond for a deed is not entitled to claim that the property is exempt from taxation, as to sustain such claim the title must be in the corporation on or before the first day of April.

3. Same-when petition does not sufficiently show the use of property. Under the Revenue law as it stood on April 1, 1909, exempting from taxation "church property actually and exclusively used for public worship,” etc., a petition which states merely that the property sought to be exempted is used for "church purposes" is not sufficient to bring the property within the statute.

Auditor's certificate of appeal to review decision of Board of Review of Cook county.

W. H. STEAD, Attorney General, and CHARLES E. WOODWARD, for appellant.

Mr. JUSTICE Cooke delivered the opinion of the court:

The Logan Square Presbyterian Church of the city of Chicago presented its petition to the board of review of Cook county, verified by the pastor and two members of the board of trustees, in which it represented that it was a corporation duly organized and existing under the laws of the State of Illinois and is a corporation not for pecuniary profit; that it holds a contract for deed to lots 42, 43, 44 and 45 in S. S. Kimbell's subdivision of lot 9 in Kimbell's subdivision of the east half of the south-west quarter of the west half of the south-east quarter of section 26, township 40, north, range 13, east of the third principal meridian, (except twenty-five acres in the north-east corner thereof,) in Cook county, Illinois, and will by the terms of said contract. be entitled to a deed in fee simple to the premises upon the payment in full of a certain amount of money in said contract specified, a part of which sum has already been paid; that petitioner is now, and for the space of a year prior to the filing of the petition has been, in possession of the premises, which are used for "church purposes;" that the premises should be exempt from taxation as church property under the statute, and prays that the board of review find and direct that the said premises be exempt from taxation. The petition was heard by the board of review on July 23, 1909, and the board decided that the property was exempt from taxation and entered an order accordingly. No evidence was taken, the order being entered upon the petition alone. The case has been certified to this court, under the statute, by the Auditor of Public Accounts. Petitioner has filed no brief, so we are not advised as to what its contentions are.

The status of this property must be determined in reference to the statute in force on April 1, 1909, as that is

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