Joseph McKenna

“ This power is not unconstitutionally exercised by legislation which exempts the religious and educational institutions of the state from an inheritance tax and subjects educational and religious institutions of other states to the tax. Regarding alone the purposes of the institutions, no difference may be perceived between them, but regarding the spheres of their exercise, and the benefits derived from their exercise, a difference is conspicuous. ”

“ For that the imposition of such tax upon it (the plaintiff in error) , when corporations organized for like purposes under the laws of the state were exempt therefrom, was in conflict with the Constitution of the state of Illinois, and rendered said act void as to plaintiff in error, as in conflict with the 14th Amendment of the Constitution of the United States, in that it abridged the privileges and immunities of plaintiff in error, who was a citizen of the United States, and denied to it the equal protection of the laws. ”

“ And it cannot be said that if a state exempt property bequeathed for charitable or educational purposes from taxation it is unreasonable or arbitrary to require the charity to be exercised or the education to be bestowed within her borders and for her people, whether exercised through persons or corporations. ”