Legal Opinion
Illinois Water Service Co. v. Champaign County
Illinois Supreme Court
Decided December 17, 1937No. 24400. Decree affirmedPublishedCited by 4 opinions
1Opinion of the CourtJustice Jones
The circuit court of Livingston county reversed a decision of the Illinois Tax Commission which found that the proper situs for taxing the capital stock of the Illinois Water Service Company is in Champaign, in the county of Champaign. The circuit court held that the town of Reading, in Livingston county, is the proper situs.
The Illinois Water Service Company was incorporated in 1926 under the General Corporation act of 1919, which required that the application should set forth the location of its principal office in this State. The original articles of incorporation located the principal…
2Cases cited5 opinions
- Western Transportation Company v. . ScheuNew York Court of Appeals · 1859
- People ex rel. Coffman v. Illinois Central RailroadIllinois Supreme Court · 1924
- Union Steamboat Co. v. . City of BuffaloNew York Court of Appeals · 1880
- Loyd's Executorial Trustees v. City of LynchburgSupreme Court of Virginia · 1912
- The People v. Chalmers Williams Co.Illinois Supreme Court · 1927
3Cited by4 opinions
- People ex rel. County of Kane v. CrawfordIllinois Supreme Court · 1971
- Village of Hodgkins v. MargaritesAppellate Court of Illinois · 1969
- City of Newark v. Sun Oil Co.New Jersey Tax Court · 1941
- Village of Hodgkins v. MargaritesAppellate Court of Illinois · 1969