Mahany v. People ex rel. County Collector

Citations

• 138 Ill. 311
• 27 N.E. 918

Syllabus

<p>1. Taxation—personal property-—where taxable. Personal property-•is required to be listed and assessed for taxation in the town, city or •village where the owner resides.</p> <p>2. The report of the collector, on his application for judgment for ■taxes, is prima facie evidence of the legality of the personal taxes assessed against a party.</p> <p>3. Same—fraudulently listed by owner in wrong town. If a party is lawfully assessable on his personal estate, moneys and credits in a particular town, and he procures its assessment in another town, his former residence, because taxes there are not so high, for the purpose of avoiding assessment in the town of his actual residence, he will take nothing by his payment on the assessment he has fraudulently caused to be made.</p> <p>4. Pbactioe in Supbeme Coubt — assignment of error. Unless an •exception is taken to the ruling of the court in excluding evidence it •can not be assigned for error.</p>