Oak Ridge Cemetery Corp. v. Tax Commission

delivered thec opinion of the court:

On September io, 1920, the Oak Ridge Cemetery Corporation of Chicago, Illinois, filed in the office of the tax commission of Illinois a sworn statement under section 32 of the Revenue act, setting forth the following facts: That it was incorporated for cemetery purposes and on April 1, 1920, was conducting a cemetery; that the amount of its capital stock authorized was $600,000 and the number of its shares was 60,000; that the amount of its capital stock paid up was $445,100 and the number of its shares actually issued was 44,510; that the shares of stock…