The People v. Calumet Steel Co.

An action of debt was brought in the circuit court of Cook county in the name of the People of the State of Illinois against the Calumet Steel Company to recover $4709 taxes for the year 1930,' levied and extended against its personal property. The defendant pleaded nil debet. The cause was tried by the court without a jury and a judgment for the amount of the tax was rendered against the defendant, from which it has appealed.

The appellant’s seventeen assignments of error resolve themselves in its brief into the three propositions that the People failed to make out a prima facie case; that…