Dalby v. People

Citations

• 124 Ill. 66
• 16 N.E. 224
• 1888 Ill. LEXIS 936

Syllabus

<p>1. Pleading—of the declaration—in debt to recover tax on personal property. A count in a declaration in a suit to recover a personal property tax, in attempting to present a case for the assessment of the property to the defendant at a place other than that of his residence, on the ground that the defendant carried on his business there, as contemplated by section 13 of the Bevenue law, will be defective if it omit to show that such business was one of the kinds of business specified in that section.</p> <p>2. Taxation—action to recover personal judgment for taxes—in whose name to be brought. Under section 230 of the Bevenue law, the county board may bring an action of debt, in the name of the People, for the whole amount due on forfeited property, or it may sue, in its corporate name, for the county tax alone, leaving the other corporations to sue for the taxes due them. If the county sues, in the name of the People, for the recovery of any personal tax, a recovery may be had of the entire personal tax, and the county, on collection of the same, will be required to pay over to the several municipal corporations their respective shares.</p> <p>3. Same—personal property in hands of agent—at what place and in whose name to be assessed. Where the owner of cattle not attached to any farm, places them in the charge of an agent in a town other than that in which the owner resides, to look after them and feed them, they will properly be listed and assessed in the town where they are in the hands of the agent. The property, in such case, should he listed and assessed in the name of the agent, but the listing and assessing of the same in the owner's name will not invalidate the taxes levied thereon, and such owner will not he allowed to complain of such informality.</p> <p>4. Ebbob will not always be verse—■overruling demurrer to defective count. The error in overruling a demurrer to a defective count in a declaration, will be held immaterial, when the evidence makes no c