The PEOPLE v. Chas. Levy Circulating Co.

The State of Illinois appeals directly to this court from a judgment order of the circuit court of Cook County sustaining the objections of defendant Chas. Levy Circulating Company to a personal property assessment of its capital stock for tax purposes by the Department of Revenue for 1954.

Since this case relates to revenue, this appeal is properly a direct appeal to this court under section 75 of the Civil Practice Act. Ill. Rev. Stat. 1957, chap, no, par. 75 (1) (b).

The defendant corporation was incorporated under the laws of the State of Illinois on January 29, 1924, for the following…