Loeber v. Leininger
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. John H. Batten, Judge, presiding. The John York Company, a corporation, on its voluntary petition was adjudged an insolvent debtor under the statute, 'and Isaac G. Loeber was appointed its assignee on the 21st day of February, 1898. On the 19th day of March, 1898, Georg'e Leininger, the appellee, collector of taxes in and for. the town of West Chicago, filed a petition in the county court of Cook county, wherein the…
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Appeal from the County Court of Cook county; the Hon. John H. Batten, Judge, presiding. The John York Company, a corporation, on its voluntary petition was adjudged an insolvent debtor under the statute, 'and Isaac G. Loeber was appointed its assignee on the 21st day of February, 1898. On the 19th day of March, 1898, Georg'e Leininger, the appellee, collector of taxes in and for. the town of West Chicago, filed a petition in the county court of Cook county, wherein the matter of the assignment of the said corporation was pending, alleging that on the 10th day of December, 1897, he received…
1Opinion of the CourtJustice Boggs
The taxes assessed upon personal property constitute a lien upon the personal property of the person assessed from and after the time the tax books and warrant are received by the collector. (Rev. Stat. sec. 254, chap. 120, entitled “Revenue.”) The section cited must be construed in connection with section 137 of the same chapter, which invests the collector with authority to levjr the warrant by distress and sale of the “goods and chattels” of the tax debtor in order to secure payment of personal property tax. The words “personal property,” employed in section 254, and the words “goods and…
2Cases cited1 opinion
- Duncan v. DuncanIllinois Supreme Court · 1860
3Cited by12 opinions
- Phelps v. United StatesSupreme Court of the United States · 1975
- In Re HolmesCalifornia Supreme Court · 1921
- People v. DummerIllinois Supreme Court · 1916
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
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