Adsit v. Lieb
Illinois Supreme Court
Appeal from the Circuit Court of Cook county; the Hon. William W. Harwell, Judge, presiding. This was a bill in chancery, by James M. Adsit against Herman Lieb, county clerk, and P. M. Cleary, collector of Cook county, to enjoin the extension of taxes upon the moneys and funds of the complainant as a banker, upon the value thereof as equalized by the State Board of Equalization.
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Appeal from the Circuit Court of Cook county; the Hon. William W. Harwell, Judge, presiding. This was a bill in chancery, by James M. Adsit against Herman Lieb, county clerk, and P. M. Cleary, collector of Cook county, to enjoin the extension of taxes upon the moneys and funds of the complainant as a banker, upon the value thereof as equalized by the State Board of Equalization. The court below sustained a demurrer to, and dismissed the bill, from which order the complainant appealed.
1Opinion of the CourtJustice Scholfield
Appellant was a banker, doing business as such in the town of South Chicago, in Cook county. He was assessed by the town assessor of that town, for the purpose of taxation, in the year 1873, for money on hand and money on deposit with other banks, etc., subject to draft, in the aggregate $47,300; and for fire and burglar proof safe, $250; making a total of $47,550. This assessment was neither increased nor diminished by the board of supervisors of the county, but the State Board of Equalization, in equalizing the assessments of the different, counties of the State, added 68 per cent to the…
2Cases cited1 opinion
- People ex rel. Miner v. SalomonIllinois Supreme Court · 1868
3Cited by12 opinions
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- People Ex Rel. Isbell v. AlbertIllinois Supreme Court · 1949
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