Ottawa Gas Light & Coke Co. v. Downey

Citations

• 127 Ill. 201
• 20 N.E. 20
• 1889 Ill. LEXIS 1024

Syllabus

<p>1. Taxation—capital stock of gas companies—to he assessed hy the State Board of Equalization—constitutionality of the statute. Under the present legislation, (Rev. Stat. 1874, chap. 120, secs. 3,32 and 33,) the capital stock of gas companies is required to be assessed by the State Board of Equalization.</p> <p>2. The fourth clause of section 3 of the Revenue law requires that the capital stock of all companies, etc., shall be assessed by the State Board of Equalization, including the franchise, over and above the assessed value of the tangible property of such company, etc. In a proviso it is declared that companies and associations organized for purely manufacturing purposes shall be assessed by the local assessors. Sections 32 and 33 of the same law expressly require the capital stock of gas and other named companies to be assessed by the State Board of Equalization: Held, that the including of gas companies in the sections subsequent to section 3, is clear, if not conclusive, proof, that the intention was not to class such companies with those organized for purely manufacturing purposes.</p> <p>3. The statute, in distinguishing gas companies from purely manufacturing companies, and classing them with banking, mining and other corporations named in section 32 of chapter 120, and in requiring their capital stock to be assessed by the State Board of Equalization, 'is not in violation of section 1, article 9, of the State constitution.</p> <p>4. Constbtjction op statutes. When there is no uncertainty or ambiguity in a statute, there is no necessity for Judicial construction. Courts can not, as a general rule, disregard the plain language of a statute. It is their duty to accept it as they find it, and enforce it as it is plainly written.</p>