People v. Charles H. Besley & Co.

The People of the State brought an action of debt in the circuit court of Cook county against Charles H. Besley & Co. to recover the general taxes levied on its personal property for the year 1930 and returned delinquent. To the declaration, the defendant interposed the plea of nil debet. The cause was heard by the court without a jury and judgment was rendered against the defendant for $1974, with the statutory penalty and costs. The defendant prosecutes this appeal.

The appellant, Charles H. Besley & Co., is a domestic corporation engaged in business in the city of Chicago. For the year…