Halstead v. Adams

Citations

• 108 Ill. 609
• 1884 Ill. LEXIS 1521

Syllabus

<p>1. Taxation—situs of sailing vessel for taxation. Tbe situs of a sailing vessel, as fixed by tbe statute for tbe purposes of taxation, is at one of three places: First, in the county, town, city or village, or district, where, such vessel belongs; seeond, where it is “enrolled, registered or licensed;” and third, where it is “kept when not enrolled, registered or licensed.”</p> <p>2. It is the duty of the owner to list such vessel in one of these three places, as the fact may be, and when rightfully listed in one place it is not subject to taxation elsewhere.</p> <p>O</p> <p>3. Where it appeared from the allegations of a bill to enjoin the collection of a tax on a vessel assessed in South Chicago, admitted by demurrer to be true, that the same was listed for taxation in North Chicago, where the owner resided and the situs of the property was, and that the vessel, when not engaged in navigation, was permanently kept and located in the town of North Chicago, though registered and licensed in South Chicago, it was held, that the vessel was properly listed in North Chicago, and that taxes levied upon an assessment thereof in South Chicago were without warrant of law, and subject to be perpetually enjoined, even though the officers failed to report the assessment of the owner’s vessel in North Chicago.</p>