Lyle v. Jacques

Citations

• 101 Ill. 644
• 1882 Ill. LEXIS 129

Syllabus

<p>1. Taxation—who is liable for taxes as owner. Where commission merchants were to furnish money to country dealers with which to purchase grain, who were to pay ten per cent interest for the use of the money until it was paid, and the commission merchants were to receive one cent a bushel as commission in handling and selling the same, the country dealers to pay all expenses, and have all the net profits, and bear the losses, if any, and to turn over the grain, when bought, to the agent of the parties advancing the money: Held, that the transaction between the two firms was a loan of money by the former, with a security on the grain for its repayment, and that the grain belonged to the latter firm, and was properly assessed and taxed to them.</p> <p>2. Same-—mistake in owner’s name will not vitiate tax. An error or informality in assessing a lot of grain belonging in fact to a firm, in the name of 0. M. Jacques & Co. instead of Jacques Bros. & Co., the proper name, the two firm names representing really the same persons, will not invalidate the tax, or furnish any ground for enjoining.its collection from the firm. Equity will not interfere because of mere errors in the assessment, where the tax is authorized by law, and is upon property subject to taxation.</p> <p>3. Same—enjoining sale of individual property for taxes due from firm. A partnership firm can not enjoin the collector from selling the individual property of one of its members for the taxes due from the firm. That is a matter for the individual partner himself to complain of, and does not injuriously affect the firm.</p> <p>i. Same—notice of sale—os to the place. A collector’s notice of the sale of property for taxes described the property, which was bulky and not movable readily, as standing on a certain fractional quarter section, and that the sale would be at B., in W. county, and the evidence showed that the quarter section was within the limits of the town of B., which was east and west one mile i