People v. Southwestern Bell Telephone Co.

This is an action to recover certain delinquent personal property taxes levied under the assessment of 1938 in St. Clair county against the personal property of the appellee, the Southwestern Bell Telephone Company. The circuit court found that the personal property taxes of the appellee were excessive, illegal, and unconstitutional for failure to comply with the uniformity provision of the State constitution, and entered judgment in favor of the appellee. The case is before us on direct appeal, the public revenue being involved.

The People aver in their complaint that the general taxes levied…