Reat v. People ex rel. Gannaway
Illinois Supreme Court
Appeal from, the County Court of Coles county; the Hon. John P. Harrah, Judge, presiding. On April 1, 1901, Emeline Reat owned lots 13 and 16 in T. Bagley’s addition to Charleston, Coles county, and personal property consisting of notes secured by a mort.gage upon real estate in said county. This personal property was in Charleston in possession of George H. Jeffries on said date, and the property was assessed, and tax was levied against Jeffries as agent.
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Appeal from, the County Court of Coles county; the Hon. John P. Harrah, Judge, presiding. On April 1, 1901, Emeline Reat owned lots 13 and 16 in T. Bagley’s addition to Charleston, Coles county, and personal property consisting of notes secured by a mort.gage upon real estate in said county. This personal property was in Charleston in possession of George H. Jeffries on said date, and the property was assessed, and tax was levied against Jeffries as agent. At that time Emeline Reat was a resident of the State of California. She left the State of Illinois in 1895 or 1896, accompanied by her…
1Opinion of the CourtChief Justice Magruder
The general rule is, that personal property is taxable, or has its taxable situs, at the domicile of the creditor. The principle, applicable in such cases, is that which is embodied in the maxim, mobilia personam sequuntur. But this principle does not always apply for the purposes of taxation. On the contrary, tangible personal property may be taxed where it is situated irrespective of ownership, if the statute shall so provide. (Cooley on Taxation, pp. 269, 270; Hayward v. Board of Review, 189 Ill. 234). Speaking of the rule or maxim thus referred to, we said' in Hayward’s case, supra: “An…
2Cases cited3 opinions
- Goldgart v. People ex rel. GoarIllinois Supreme Court · 1883
- Matzenbaugh v. People ex rel. GallowayIllinois Supreme Court · 1901
- Hayward v. Board of ReviewIllinois Supreme Court · 1901
3Cited by2 opinions
- W. R. Roach & Co. v. HardingIllinois Supreme Court · 1932
- Upson v. DavisAppellate Court of Illinois · 1903