The People v. Old Second Nat. Bank

Appellee, the People of the State of Illinois, began an action of debt in the circuit court of Kane county against appellant, the Old Second National Bank of Aurora, Illinois, a corporation, to recover $5477.40 for unpaid taxes assessed against its capital stock. Appellant demurred to the declaration, and the demurrer was sustained to the second count and overruled as to the other counts. Appellant elected to stand by its demurrer, judgment was entered against it, and an appeal was prosecuted to this court.

The first count of the declaration alleged, in substance, that on April 1, 1929,…