Jack v. Weiennett
Illinois Supreme Court
Appeal from the County Court of Peoria county; the Hon. Lawrence W. James, Judge, presiding. Day Bros. & Co. were merchants at Peoria, Illinois, and as such were assessed for taxes for the year 1884, in the sum of $1827. In September of that year they sold their stock of goods and other tangible personal property to Charles B. Day.
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Appeal from the County Court of Peoria county; the Hon. Lawrence W. James, Judge, presiding. Day Bros. & Co. were merchants at Peoria, Illinois, and as such were assessed for taxes for the year 1884, in the sum of $1827. In September of that year they sold their stock of goods and other tangible personal property to Charles B. Day. On the 9th day of October thereafter, they made a general assignment of the balance of their effects, consisting of claims, demands and promissory notes due them, amounting to about the sum of $25,000, to appellants, for the benefit of their creditors. Appellants…
1Opinion of the CourtJustice Scholfield
The main controversy here is, whether creditors, in case of assignment under our insolvent laws, acquire such vested rights in the property assigned that it can not be thereafter taken or appropriated for the payment of taxes levied before that time, but which had not then become a lien on the property assigned. If a claim for taxes is but an ordinary debt, creating the relation of debtor and creditor, the question must be answered in the affirmative; for all creditors» under the statutes relating to insolvency, must share pro rata under the assignment. But such a claim is not a debt, within…
Also in this document: Dissent.
2Cases cited5 opinions
- People v. McCreeryCalifornia Supreme Court · 1868
- Freydendall v. BaldwinIllinois Supreme Court · 1882
- Dunlap v. County of GallatinIllinois Supreme Court · 1853
- Dennis v. MaynardIllinois Supreme Court · 1854
- City of Shreveport v. GreggSupreme Court of Louisiana · 1876
3Cited by22 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- People v. DummerIllinois Supreme Court · 1916
- Carstens & Earles, Inc. v. City of SeattleWashington Supreme Court · 1915
- Wabash Eastern Railway Co. v. Commissioners of East Lake Fork Special Drainage DistrictIllinois Supreme Court · 1890
- People's Loan & Homestead Ass'n of Joliet v. KeithIllinois Supreme Court · 1894
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