The People v. Kimmel

D. L. Kimmel and C. E. Kimmel were on April 1, 1923, engaged as partners, under the firm name of D. L. Kimmel & Son, in the retail lumber and building material business in the city of DuQuoin, in Perry county. Shortly after that date the deputy assessor left with the firm a blank schedule for the assessment of its personal property. C. E. Kimmel listed the several items of that property on the schedule at the aggregate full cash value of $6840. Upon the return of the schedule the deputy assessor informed Kimmel over the telephone that the valuations placed upon the automobiles and office…