In re Appeal of Union Tank Line Co.
Illinois Supreme Court
Auditor’s certificate of appeal from action of board of review of Cook county. This is an appeal from the action of the board of review of Cook county under the provisions of section 35 of the Revenue law of 1898. Prom the statement of facts submitted by the board of review it appears that appellant, by its agent, filed with the board of assessors of Cook county a schedule of personal property in Cook county subject to assessment therein, consisting only of office furniture…
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Auditor’s certificate of appeal from action of board of review of Cook county. This is an appeal from the action of the board of review of Cook county under the provisions of section 35 of the Revenue law of 1898. Prom the statement of facts submitted by the board of review it appears that appellant, by its agent, filed with the board of assessors of Cook county a schedule of personal property in Cook county subject to assessment therein, consisting only of office furniture estimated at a value of $150. Thereafter the board of assessors increased this valuation to $1000 and an assessed…
1Per curiam
We think it sufficiently appears from the statement of facts submitted by the board of review to this court that the assessment of $40,000 upon the property of appellant was made upon its one hundred and fifty tank cars, valued at $500 each, and money and credits of the value of $125,000, and that it was claimed by the company that such cars were merely in transit temporarily, if at all, in the city of Chicago on the first day of April, 1901, and therefore not subject to taxation in this State, and also that the moneys and credits due the company were payable at its home office in New Jersey,…
2Cases cited9 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Telegraph Co. v. TexasSupreme Court of the United States · 1882
- Fargo v. MichiganSupreme Court of the United States · 1887
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
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3Cited by3 opinions
- State v. Union Tank Line Co.Supreme Court of Minnesota · 1905
- Wheelock, Lovejoy & Co. v. GillIllinois Supreme Court · 1937
- Wheelock, Lovejoy & Co. v. GillIllinois Supreme Court · 1937