People v. Worthington
Illinois Supreme Court
This is a case arising under the revenue laws of this State, and comes up from the county of Pike. It appears by the papers filed in this case that the defendant sold several tracts of land previous to April 1,1857; that part of the purchase money was paid down, and notes taken for the payment of the balance; that Worthington executed bonds for deeds in some cases, and in others, deeds, and took mortgages.
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This is a case arising under the revenue laws of this State, and comes up from the county of Pike. It appears by the papers filed in this case that the defendant sold several tracts of land previous to April 1,1857; that part of the purchase money was paid down, and notes taken for the payment of the balance; that Worthington executed bonds for deeds in some cases, and in others, deeds, and took mortgages. That none of said lands were taxed in the name of said Worthington for 1857, but in the names of the purchasers. That Worthington refused to list said notes for taxation for 1857; that the…
1Opinion of the CourtCaton, C. J.
The second section of the ninth article of the constitution declares that: “ The General Assembly shall provide for levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his or her property.” . The first question to be considered is, what is meant by the word property, as here used ? What did the framers of the constitution intend to make the subjects of taxation ? The word property is not alone used in our language to denote tangible things, but is properly applied to denote intangible rights of value. One may have a property in a…
2Cited by10 opinions
- Youngblood v. SextonMichigan Supreme Court · 1875
- State v. Clement National BankSupreme Court of Vermont · 1911
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
- City of Marquette v. Michigan Iron & Land Co.Michigan Supreme Court · 1903
- Elk Grove Engineering Co. v. KorzenIllinois Supreme Court · 1973
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