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MacMURRAY COLLEGE v. WRIGHT

Nos. 40323, 40398 cons.

38 Ill.2d 272 (1967)

230 N.E.2d 846

MacMURRAY COLLEGE, Appellee, v. HAROLD E. WRIGHT, County Collector, Appellant. — THE PEOPLE ex rel. LELAND J. NORDLUND, County Collector, Appellant, v. ROCKFORD COLLEGE, Appellee.

Supreme Court of Illinois.

Rehearing denied November 27, 1967.

Attorney(s) appearing for the Case

CHARLES J. RYAN, State's Attorney, of Jacksonville, for appellant.

BELLATTI, FAY & BELLATTI, of Jacksonville, (WILLIAM L. FAY, of counsel,) for appellee.

CANEL & CANEL, of Chicago, (JAY A. CANEL and ERWIN I. KATZ, of counsel,) for amicus curiae Federation of Independent Illinois Colleges and Universities.

WILLIAM R. NASH, State's Attorney, of Rockford, (WILLIAM H. GATES, Assistant State's Attorney, of counsel,) for appellant.

WILLIAMS, McCARTHY, KINLEY & RUDY, of Rockford, (ELMER C. RUDY and KARL C. WILLIAMS, of counsel,) for appellee.

CANEL & CANEL, of Chicago, (JAY A. CANEL and ERWIN I. KATZ, of counsel,) for amicus curiae Federation of Independent Illinois Colleges and Universities.

Reversed and remanded.

Mr. JUSTICE WARD delivered the opinion of the court:

We have consolidated two appeals, both presenting the question whether certain properties used as housing for members of the faculties and staffs of the appellee colleges qualify for tax exemption.

MacMurray College, an appellee, filed a complaint in the circuit court of Morgan County seeking a judgment declaring that its faculty...

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