The People v. O'Neill

This case involves an action for delinquent personal property taxes assessed against the defendant, John G. O’Neill, for the years 1958 through 1961. After a hearing, the magistrate presiding in .the small claims division of the circuit court for the Tenth Judicial Circuit denied defendant’s motion for judgment based on a special affirmative defense and entered judgment against defendant for $169.04 and costs. Defendant appeals directly to this court alleging the tax levy was unconstitutional.

Defendant bases his novel defense to the collection of these taxes solely on the “one man, one vote”…