193 N.E. 526 | Ill. | 1934
Lead Opinion
The Eli Bates House, an Illinois corporation not for profit, filed its complaint with the board of appeals of Cook county. The basis of the complaint was that certain vacant ground which belonged to the corporation and *597 which was used as a public playground for children under sixteen years of age was exempt from taxation for the year 1931. The board denied the claim for exemption. The corporation appealed to the State Tax Commission, and the tax commission has certified the matter to this court and prays that the order of the board of appeals be approved and confirmed.
The case was brought here under section 35e of the Revenue act of 1898, as amended. Smith's Stat. 1933, p. 2422; Cahill's Stat. 1933, p. 2368.
Without reference to the merits of appellant's claim for exemption, the case turns upon the question of the jurisdiction of this court. Both sides admit that the decision inMaxwell v. People,
Although counsel for the board of appeals of Cook county admit that the case relates to the revenue, they insist that it is not proper for us to exercise our original jurisdiction because the case concerns only the exemption from taxation or the assessment of taxes upon real estate of a single tax-payer and no question of public importance or public interest is involved. They also insist that the legislature has no power to increase or to diminish or in anywise to control the original jurisdiction of this court. Counsel for appellant point out that we have decided other cases where the same objections might have been raised to the exercise of our original jurisdiction, and insist that since this case involves the revenue we should take jurisdiction. *598
This is not the first time that such a question has been raised concerning the exercise of our original jurisdiction. The point has not been raised before in connection with proceedings under section 35e of the Revenue act, but we have considered it in connection with petitions for the writ ofmandamus where the propriety of the exercise of our original jurisdiction was at issue. In People v. Board of Education,
An extended review of the authorities is contained inPeople v. City of Chicago,
Appellant here could urge as an objection to an application for judgment and an order of sale in the county court the objection that its property comes within the provisions of paragraph 7 of section 2 of "An act for the assessment of property and for the levy and collection of taxes, in force July 1, 1872. (Cahill's Stat. 1933, p. 2303; Smith's Stat. 1933, p. 2354.) The remedy sought to be provided by section 35e of the Revenue act of 1898, if valid, would still be concurrent with other remedies available to a tax-payer.Maxwell v. People,
But appellant insists that the basis of the decisions inPeople v. City of Chicago,
Appellant's single concern in this litigation is whether its real estate used as a public playground should be exempted from taxation. This question is not of sufficient interest to the public generally to cause this court to exercise its original jurisdiction. No injustice need result if appellant is remitted to other existing remedies, with an ultimate right of review. If we are compelled to take and consider every case which comes within the subject matters embraced in the original jurisdiction of this court provided by the constitution, the result will be that encroachments will be made upon the time we must give to our appellate duties. There is no justification shown in the case before us for such interference with the primary object of the constitution with reference to this court.
The facts in this case present no situation which requires us to exercise the power of original jurisdiction. People v. Cityof Chicago,
Cause dismissed.
Concurrence Opinion
I concur in the result, only, for the reasons given in my special concurrence in North Chicago Hebrew Congregation v.Board of Appeals, (ante, p. 549.) *601