McClellan v. Board of Review
Illinois Supreme Court
Appeal from decision of Board of Review of JoDaviess county, upon Auditor’s certificate. This is an appeal by George W. McClellan, executor of the last will and testament of Robert H. McClellan, deceased, from the decision of the board of review of JoDaviess county, upon the certificate of the Auditor of Public Accounts, under the provisions of section 35 of the Revenue act of 1898. It appears from the certificate of the clerk of the board of review and the accompanying…
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Appeal from decision of Board of Review of JoDaviess county, upon Auditor’s certificate. This is an appeal by George W. McClellan, executor of the last will and testament of Robert H. McClellan, deceased, from the decision of the board of review of JoDaviess county, upon the certificate of the Auditor of Public Accounts, under the provisions of section 35 of the Revenue act of 1898. It appears from the certificate of the clerk of the board of review and the accompanying exhibits, transmitted to this court by the Auditor, that Caroline L. McClellan, a former wife of Robert H. McClellan, died…
1Opinion of the CourtJustice Hand
It is contended that as the beneficial owners of said trust fund were non-residents of the State.of Illinois, and as there is no proof that the notes and mortgages which represent said trust fund were within the State of Illinois on the first day of April, 1902, or prior to that date during the time for which the same were assessed, said fund is exempt from taxation in this State and the board of review erred in assessing said fund.
It was contemplated by the framers of the constitution that all property in this State should be listed for taxation unless expressly exempted therefrom, (People…
2Cases cited2 opinions
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
- People ex rel. Kochersperger v. Board of Directors Chicago Theological SeminaryIllinois Supreme Court · 1898
3Cited by2 opinions
- W. C. & A. N. Miller Development Co. v. Emig Properties Corp.District Court, District of Columbia · 1943
- Board of Education v. BogerIllinois Supreme Court · 1919