187 N.E. 461 | Ill. | 1933
The People of the State brought an action of debt in the circuit court of Cook county against Charles H. Besley Co. to recover the general taxes levied on its personal property for the year 1930 and returned delinquent. To the declaration, the defendant interposed the plea of nil debet. The cause was heard by the court without a jury and judgment was rendered against the defendant for $1974, with the statutory penalty and costs. The defendant prosecutes this appeal.
The appellant, Charles H. Besley Co., is a domestic corporation engaged in business in the city of Chicago. For the year 1930, it delivered to the board of assessors of Cook county a schedule of its personal property placing the value thereof, on April first of that year, at $30,000. The board accepted the schedule and assessed the appellant's personal *474 property at $30,000, the sum fixed by the schedule. The appellant made no complaint against this assessment either to the board of assessors or the board of review, and the general taxes for the year 1930 were extended thereon. These taxes, amounting to $1974, were not paid, but became delinquent and this suit followed.
The contentions of the appellant are that for the year 1930 all personal property in Cook county was equalized at thirty-seven per cent of its fair cash market value; that the constitutional rule of uniformity in taxation required a reduction in the assessed value of the appellant's personal property to the same proportion of its value as scheduled; that its personal property assessment, if so reduced, would have produced taxes for the particular year, amounting to $738 instead of $1974, and that the assessment as made results in a discrimination against the appellant in violation of the constitution.
Section 1 of article 9 of the constitution requires the value of property for taxation "to be ascertained by some person or persons, to be elected or appointed in such manner as the General Assembly shall direct, and not otherwise." The power to impose burdens and to raise money is a legislative power, and may be exercised only by or under the authority of the legislature. (Jeffery Building Corp. v. Harding,
Under section 1 of article 9 of the constitution, the courts, in the absence of fraud, have no power to review or determine the value of property fixed by the proper officers for purposes of taxation. (Jeffery Building Corp. v. Harding,
The rule of uniformity in taxation, invoked by the appellant, lies at the foundation of the taxing power in this State. (People v. Orvis,
The judgment of the circuit court is affirmed.
Judgment affirmed. *477