City of Chicago v. Phoenix Ins. Co.
Citation | 18 N.E. 668,126 Ill. 276 |
Parties | CITY OF CHICAGO v. PHOENIX INS. CO. |
Decision Date | 15 November 1888 |
Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
Appeal from appellate court, First district.
Action of debt by city of Chicago in the superior court to recover a license fee from the Phoenix Insurance Company, defendant, a foreign insurance company. Judgment for defendant, and plaintiff appeals. Affirmed by appellate court, and plaintiff appeals.
Clarence A. Knight, for appellant.
Paddock, Aldis & Wright, for appellee.
This was an action of debt brought by the city of Chicago against the Phoenix Insurance Company to recover 2 per cent. on the gross receipts of its agency in the city of Chicago, the defendant being a foreign insurance company. The action was brought under an ordinance passed by the city council of Chicago on the 15th day of July, 1886. Sections 1 and 2 of the ordinance are as follows:
There is but one question presented by this record, and that is whether the city of Chicago had the power to pass the ordinance. The city is organized under the general incorporation law of the state; but it is not claimed that any special provision of the incorporation act confers the power, nor is it claimed that the power exists under any act of the legislature relating to the subject under consideration passed prior to the session of the legislature of 1879; but it is claimed that the city had the power to pass the ordinance, under the proviso found in section 30 of an act approved May 31, 1879, (Laws 1879, p. 179,) which is as follows: ‘Every agent of any insurance company incorporated by the authority of any other state or government shall return to the proper officer of the country, town, or municipality in which the agency is established, the amount of the net receipts of such agency for the preceding year, which shall be entered on the tax-lists of the county, town, and municipality, and subject to the same rate of taxation, for all purposes, state, county, town, and municipal, that other personal property is subject to, at the place where located; said tax to be in lieu of all town and municipal licenses; and all laws and parts of laws inconsistent herewith are hereby repealed: Provided, that the provisions of this section shall not be construed to prohibit cities having an organized fire department from levying a tax or license fee not exceeding two per cent., in accordance with the provisions of their respective charters, on the gross receipts of such agency, to be applied exclusively to the support of the fire department of such city.’ It will be observed by an examination of this part of the section of the statute which precedes the proviso that the legislature intended to establish a plan, general in character, under which the net receipts of foreign insurance companies might be taxed in the same manner and at the same rate of taxation as other personal property in the state, and that the taxes so imposed should be in lieu of all town and municipal licenses. The language...
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