People v. Culver

This is an action in debt against appellant to collect the sum of $46.26, personal property tax for the year 1919, levied by the board of assessors against property of appellant in the town of South Chicago.

The facts are stipulated. Appellant lives in the village of Glencoe, in Cook county, and maintains a law office in the town of South Chicago, in the city of Chicago. His office equipment is permanently located in that town. The board of assessors of Cook county, in the absence of a list returned by him of personal property, estimated the value of his personal property subject to taxation…