Mills v. Thornton
Illinois Supreme Court
The plaintiff in error filed his bill in chancery' showing that he is executor, etc.; that he is a resident tax payer of School District 8, Township 31 north, Range 1 west of the third principal meridian, and was such resident tax payer of said district before and at the time of taxes becoming chargeable for the year 1859, and as such resident tax payer of said district, listed for taxation for said year the personal property of said testator; that though plaintiff is not…
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The plaintiff in error filed his bill in chancery' showing that he is executor, etc.; that he is a resident tax payer of School District 8, Township 31 north, Range 1 west of the third principal meridian, and was such resident tax payer of said district before and at the time of taxes becoming chargeable for the year 1859, and as such resident tax payer of said district, listed for taxation for said year the personal property of said testator; that though plaintiff is not and was not a resident of school district three, in said township and range, nor liable to be charged with school taxes…
1Opinion of the CourtCaton, C. J.
As was said in Railroad Company v. Morgan County, 14 Ill. 163, “we think,with certain qualifications, personal property follows the residence of the owner, and is there taxable.” This is so where, the personal property is not permanently located in another place. If it be, then it may be taxed where it is thus permanently located. A resident of one place may have a farm, or a store, or a manufactory, in another, and the property permanently connected with either of these concerns would be properly taxable where such concerns were situated. This bill does not show that the property, upon which…
2Cases cited1 opinion
- Sangamon & Morgan Railroad v. County of MorganIllinois Supreme Court · 1852
3Cited by4 opinions
- First National Bank v. SmithIllinois Supreme Court · 1872
- Coe v. ErrolSupreme Court of New Hampshire · 1882
- Ellis v. PeopleIllinois Supreme Court · 1902
- King v. McDrewIllinois Supreme Court · 1863