People Ex Rel. McDonough v. Chicago Union Lime Works Co.

This is an appeal from a judgment of the county court of Cook county overruling the appellant’s objections and ordering a sale of its property for the delinquent taxes of 1931. While issues are presented on the ruling of the trial court in the admission and exclusion of evidence, the two major questions here are (1) whether the property is subject to taxation as real estate; and (2) whether the valuation and assessment are so excessive and illegal as to constitute a legal fraud.

It was stipulated on the hearing that the objector had appeared before the assessor and the board of appeals,…