The People v. McGraw Electric Co.

The circuit court of Cook county, in an action in debt for the recovery of personal property taxes for the year 1936, entered judgment against appellant in the sum of $26,811.56. Appellant brings the cause here for review, declaring that since it is a Delaware corporation and listed the only personal property it owned at its office in Chicago, at 120 South LaSalle street, where it was assessed, the assessment of the larger sum was illegal, as the property purporting to be assessed by the assessor was not within the jurisdiction of the taxing authorities.

There is no question of fact as to the…