Pratt v. Raymond

In the year 1899 appellant lived in the town of Hyde Park, in Cook county, and he listed for taxation in that town his household property and certain other specific articles of personal property, not including any money or credit. The full value of the property so listed was fixed at $1480, and one-fifth of that amount was the assessed value returned by the board of assessors. On this assessment taxes were levied against him, amounting to $19.08, which he paid. He was in business as a member of the firm of R. E. Pratt & Co., consisting of himself and his brother, who lived at Decatur,…