People v. Davis
Illinois Supreme Court
Writ of Error to the Circuit Court of Christian county; the Hon. Jesse J. Phillips, Judge, presiding. This was an action of debt, for the recovery of delinquent taxes. The declaration contains two counts, which are as follows: : “The People of the State of Illinois, by John B. Jones, their attorney, and John Gr.
Read the full summary
Writ of Error to the Circuit Court of Christian county; the Hon. Jesse J. Phillips, Judge, presiding. This was an action of debt, for the recovery of delinquent taxes. The declaration contains two counts, which are as follows: : “The People of the State of Illinois, by John B. Jones, their attorney, and John Gr. Brennan, State’s attorney for said county, complain of Henry Davis, the defendant, of a plea of debt,—for that the defendant, on the first day of May, A. D. 1875, and afterward, was the owner of a large amount of personal property, consisting of moneys, moneys loaned and invested,…
1Opinion of the CourtChief Justice Scholfield
We see no cause to disturb this judgment. By section 1, chapter 120, of the Revised Statutes of 1874, entitled “Revenue,” moneys, credits, etc., and other personal property held, owned or controlled by persons residing in this State, are taxable. If the owner resides in the State, they are taxable at the residence of the owner. (Ibid. sec. 7.) If the owner is a non-resident, and the moneys, credits, etc., and other personal property, are under the control of an agent or attorney, they shall be listed in the same place where such agent or attorney is required to list his own moneys and…
2Cases cited1 opinion
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
3Cited by17 opinions
- Bistor v. McDonoughIllinois Supreme Court · 1932
- Carney v. PeopleIllinois Supreme Court · 1904
- People ex rel. Patton v. SellarsIllinois Supreme Court · 1899
- Gunning v. PeopleIllinois Supreme Court · 1901
- Walker v. JackCourt of Appeals for the Sixth Circuit · 1898
12 more not listed; retrieve them via the Exa API.