In re Appeal of Wilmerton
Illinois Supreme Court
Creditor’s certificate of appeal from decision of the board of review of Mercer county. Appellant is, and has been for many years, a resident and tax-payer of Preemption township, Mercer county. In 1902 he was cited before the board of review of that county and inquired of concerning his personal property subject to assessment.
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Creditor’s certificate of appeal from decision of the board of review of Mercer county. Appellant is, and has been for many years, a resident and tax-payer of Preemption township, Mercer county. In 1902 he was cited before the board of review of that county and inquired of concerning his personal property subject to assessment. After a hearing covering parts of several days, and at which many witnesses were heard, the board found and decided that certain assessments should be, and were accordingly, made against appellant for personal property omitted from assessment for the years 1890 to…
1Opinion of the CourtJustice Ricks
By the appeal before us many questions are presented which we are not permitted to consider. The right of appeal is purely a statutory one, and in this case is limited to the single question whether the board has decided that property exempt from taxation is liable to be taxed. (Hurd’s Stat. 1899, chap. 120, sec. 35, p. 1452; Keokuk Bridge Co. v. People, 185 Ill. 276; Dutton v. Board of Review, 188 id. 386.) So far as relates to the personal promissory notes and notes secured by mortgag'e, which matters are classed by statute as “credits,” and as to the cash in bank, there is nothing for us…
2Cases cited4 opinions
- People's Loan & Homestead Ass'n of Joliet v. KeithIllinois Supreme Court · 1894
- Keokuk & Hamilton Bridge Co. v. PeopleIllinois Supreme Court · 1900
- Allwood v. CowenIllinois Supreme Court · 1885
- Sellars v. BarrettIllinois Supreme Court · 1900
3Cited by3 opinions
- Whedon v. Lancaster CountyNebraska Supreme Court · 1906
- Sanitary District v. Board of ReviewIllinois Supreme Court · 1913
- People ex rel. Anton v. Atchison, Topeka & Santa Fe RailroadIllinois Circuit Court · 1906