The People v. the Process Corporation

This is an appeal from a judgment of the circuit court of Cook county against appellant for personal taxes for the year 1937. Judgment was entered for the sum of $1999.98. This amount included $235.64 interest. The cause was heard by the court without a jury.

Appellant is a domestic corporation engaged principally in the business of manufacturing greeting cards. For the year 1937 it filed with the assessor of Cook county a schedule of its personal property as of April 1 in that year. The county assessor fixed the valuation of the property at a sum in excess of that contained in the schedule.…