Cooper v. Board of Review
Illinois Supreme Court
Auditor’s certificate of appeal to review decision of board of review of Montgomery county. • The board of review of Montgomery county assessed appellant, as guardian, the sum of $4330.00 on a total cash value of personal property; and appellant claims that said property was exempt from taxation for the year 1903. Appellant objecting to the assessment, and claiming" that the property was exempt from taxation, the board by its clerk thereupon certified a statement of the…
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Auditor’s certificate of appeal to review decision of board of review of Montgomery county. • The board of review of Montgomery county assessed appellant, as guardian, the sum of $4330.00 on a total cash value of personal property; and appellant claims that said property was exempt from taxation for the year 1903. Appellant objecting to the assessment, and claiming" that the property was exempt from taxation, the board by its clerk thereupon certified a statement of the facts concerning said assessment to the Auditor of Public Accounts. The Auditor of Public Accounts, being satisfied that…
1Opinion of the CourtJustice Magruder
Upon the certificate of facts, set forth in the statement preceding- this opinion, the board of review predicated the right to make the assessment, and it is contended by George R. Cooper, guardian of Ben O. McLean, that the assessment is illegal and contrary to law.
The value of the two policies of insurance was assessed against the guardian as of the first day of April, 1903. “All property subject to taxation shall be listed by the person at the place and in the manner required by law, and assessed at the place and in the manner required by law with reference to the. ownership, amount, kind…
2Cases cited2 opinions
- State Council of the Catholic Knights v. Board of ReviewIllinois Supreme Court · 1902
- Wedgbury v. CassellIllinois Supreme Court · 1897
3Cited by2 opinions
- Tally v. BrownSupreme Court of Iowa · 1910
- Myers v. CommonwealthSupreme Court of Virginia · 1910