186 N.E. 480 | Ill. | 1933
Appellee, the Spurgeon Mercantile Company, is a corporation organized under the law of this State. It has its principal office in the town of South Chicago, in Cook county. It is engaged in the mercantile business and operates thirty-five stores, located in Iowa, Minnesota, Wisconsin, *621 and in this State outside of Cook county. For the year 1930 it filed with the board of assessors of Cook county a schedule of its personal property, in which it listed office furniture valued at $2700 and money on hand in the amount of $136. It filed no statement of its capital stock. The board of assessors assessed its capital stock at $10,000, its office furniture at $2700 and its money on hand at $136, a total assessment of $12,836. No complaint was filed with or made to the board of review of Cook county of the assessment. Taxes of $865.15 were extended against appellee on the assessment and a warrant was issued to the county collector. The taxes were not paid by appellee, and the collector made his return showing the taxes so extended uncollected. An action of debt against appellee in the name of the People was filed in the circuit court of Cook county to recover judgment for the amount of taxes. To the declaration appellee filed a plea of nil debet. The case was tried before the court without a jury and judgment was rendered against appellee for $191.15, the amount of taxes extended on the assessment on office furniture and money on hand and interest and penalties. This is an appeal by the People from that judgment.
It is the contention of appellant, the People, that the court erred in not entering judgment for $865.15, the total amount of taxes extended and uncollected, together with interest and penalties. On the other hand, appellee contends that the court properly refused judgment for the taxes extended on the assessment of its capital stock because that assessment was not properly made.
Appellee does not deny that the board of assessors had the power and that it was its duty to assess appellee's capital stock, and there is no question but that that board was the proper body to make such assessment. (People v. FederalSecurity Co.
The circuit court erred in refusing judgment for the taxes extended on the assessment on appellee's capital stock, *623 and the judgment of that court is reversed and the cause is remanded, with directions to enter judgment against appellee for the full amount of the delinquent taxes, with interest and penalties as provided by statute.
Reversed and remanded, with directions.