People ex rel. Johnson v. Ward
Illinois Supreme Court
Appeal from the Circuit Court of Cook county; the Hon. M. F. Tuley, Judge, presiding. On May 1, 1877, the Republic Life Insurance Company was a corporation organized under the laws of Illinois, and doing business as such in this State. Its principal place of business was in the town of South Chicago. J. Alder Ellis was its president.
Read the full summary
Appeal from the Circuit Court of Cook county; the Hon. M. F. Tuley, Judge, presiding. On May 1, 1877, the Republic Life Insurance Company was a corporation organized under the laws of Illinois, and doing business as such in this State. Its principal place of business was in the town of South Chicago. J. Alder Ellis was its president. Between that day and the 25th of May of that year the town assessor of the town of South Chicago entered on his books, under the head, “List of taxable personal property in the town of South Chicago, Cook county, and State of Illinois, for the year 1877, ” the…
1Opinion of the CourtJustice Dickey
After a town assessor has once made an assessment of the personal property of a tax-payer, and entered the same upon his assessor’s books, he can not lawfully increase such assessment without notice to the tax-payer. (Cleghorn v. Postlewaite, 43 Ill. 428.) This is the law, whether such increase be attempted by raising the valuation of the property already listed, or by adding other property to the list and valuing that. The tax-payer here had no notice of this additional assessment, and it must be regarded as inoperative against him unless there be something in this case to take it out of…
2Cases cited1 opinion
- Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
3Cited by1 opinion
- Hub v. HanbergIllinois Supreme Court · 1904