People v. J. B. Clow & Sons

An action of debt was brought in the name of the People of the State of Illinois against appellant in. the circuit court of Cook county for alleged delinquent and unpaid personal property taxes for the year 1921. The case was tried before the court without a jury and judgment rendered in favor of appellee, against appellant, for the sum of $3820, from which judgment an appeal has been taken to this court.

The declaration consists of one count, which alleges, in substance, that appellant was the owner of and had under its possession and control in the town of West Chicago on April 1, 1921,…