The People v. Elmwood Cemetery Co.

This is an action in debt against appellee, brought by the People for the collection of delinquent personal property taxes assessed on its capital stock. The facts are not disputed. Thé collector’s warrant shows an assessment of tangible property by the board of assessors amounting to $1068 and an assessment of the capital stock by the State Tax Commission in the amount of $39,000. The tax as extended by the county clerk amounts to $2856.90. It is admitted that this tax is delinquent.

Appellee is a cemetery association in Cook county having an area of 405 acres. The record shows that thirty…