Halstead v. Adams

The facts in this ease are very different from the facts on which the decision in Vogt v. Ayer, 104 Ill. 583, was rendered. In the latter case “the situs of the vessels and the place where their business” was transacted was in the town of South Chicago. That fact being admitted, as it was by the demurrer to the hill, the town of South Chicago, it was held, was the place where the vessels assessed, in the language of the statute, (sec. 13, Revenue law, Rev. Stat. 1874,) “belonged,” or were “enrolled, or registered, or licensed, ” or were “kept when not enrolled, registered or licensed,” and…