Walton v. Westwood

Citations

• 73 Ill. 125

Syllabus

<p>1. Taxation—of property in hands of agents. Grain in a mill or warehouse, in the possession of an agent, and controlled by him, on the first day of May, and which was bought by him for oilier parties for a commission paid by them, is properly assessed against him, and he is liable for the taxes thereon for that year, and has a lien on the grain until indemnified against the payment of the tax, or, if he has paid it, until he is reimbursed.</p> <p>2. Same—property in transitu. Property going or being taken from one county in the State to another county, is in transitu, within the meaning of the law, and not liable to taxation in the county or counties through which it. passes, and when it reaches the residence of the owner, it becomes taxable there, if not assessed at the place of its departure; but grain purchased by one as agent, and stored in his warehouse subject to the order of the owner, can not be said to be in transitu so as to exempt the agent from taxation thereon.</p> <p>3. Same—who is a consignee. Nor can the agent who so purchased and holds grain for another be regarded as a consignee of the grain, within the meaning of the Revenue Act of 1872, which provides that consignees shall not be required to list for taxation property in their hands.</p> <p>4. Equity pleading—what a demurrer admits. A demurrer to a bill in chancery admits only such facts as arc positively charged, and when the averment is, that complainant is informed and believes that certain things are true, the demurrer admits the fact that complainant is so informed and does so believe, but not that such information is true.</p>