Anglo-American Provision Co. v. Lindheimer

In computing the value of the property belonging to the Anglo-American Provision Company for the years 1928 to 1931, both inclusive, known as lot 3, and of the North American Provision Company, known as block 2, the taxing authorities in Cook county multiplied the gross areas in square feet by the rate per square foot of ninety cents, as shown by the cards required to be made and kept in conformity to rule 14 of the Illinois State Tax Commission. No deduction was made from the gross areas although the Union Stock Yards and Transit Company owned 20,683 square feet out of lot 3, and 40,275…