People v. Morton Salt Co.

This action was brought in debt by the People against the Morton Salt Company, a corporation, to recover personal property taxes alleged to be due and unpaid for the year 1915. The declaration alleged $934.38 general taxes were levied and extended against defendant’s personal property and that defendant had failed to pay the same. Defendant filed a plea of nil debet, with notice of special matter it would rely upon as a defense. The defense set up and relied on was that defendant had filed a personal property schedule of its tangible personal property for assessment by the board of assessors,…