BOARD OF EDUCATION V. ILLINOIS, 203 U. S. 553 (1906)
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U.S. Supreme Court
Board of Education v. Illinois, 203 U.S. 553 (1906)
Board of Education of the Kentucky Annual Conference
of the Methodist Episcopal Church v. Illinois
No, 103
Argued November 14, 1906
Decided December 24, 1906
203 U.S. 553
Syllabus
The fact that, as construed by the highest court of that state, the exemptions in the inheritance tax law of Illinois of religious and educational institutions do not apply to corporations of other states does not render the provisions of the law applicable to foreign religious and educational institutions void as discriminatory and counter to the equal protection clause of the Fourteenth Amendment.
It is not an unreasonable or arbitrary classification for a state to exempt from inheritance taxes only such property bequeathed for charity or educational purposes as shall be bestowed within its borders or exercised by persons or corporations under its control,
The facts are stated in the opinion.