Town of Geneva v. Cole

This was an action of debt originally commenced before a justice of the peace of Kane county, by the town of Geneva, against Merritt T. Cole, to recover an amount of tax assessed against the defendant on his real and personal property in that town.

The defense was, that neither the property nor the person of the defendant was of that town—it was not his domicil, nor was it the situs of his property.

It appears the board of trustees of the town of Geneva was organized under their charter May 13, 1867, and held their first meeting in that month, of which plaintiff in error was a member, and in…