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


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.

Page 203 U. S. 558

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