Dolese & Shepard Co. v. O'Connell
| Decision Date | 17 December 1912 |
| Citation | 257 Ill. 43,100 N.E. 235 |
| Court | Illinois Supreme Court |
| Parties | DOLESE & SHEPARD CO. v. O'CONNELL, County Collector. |
OPINION TEXT STARTS HERE
Appeal from Circuit Court, Cook County; Adelor J. Petit, Judge.
Bill by the Dolese & Shepard Company against William L. O'Connell, County Collector, to enjoin the collection of a tax extended on a capital stock assessment. From a decree dismissing the bill for want of equity, plaintiff appeals. Reversed and remanded, with directions.
Pringle, Northup & Terwilliger, of Chicago, for appellant.
Francis S. Wilson, Co. Atty., and William F. Struckmann, both of Chicago, for appellee.
The appellant, the Dolese & Shepard Company, filed its bill to enjoin appellee from the collection of a tax extended against it on a capital stock assessment made by the State Board of Equalization. The bill alleged that appellant is a corporation organized under the laws of Illinois for purely manufacturing and mercantile purposes; that it owns or exercises no franchise except the right to be a corporation; that its authorized capital stock is $2,000,000, of which $1,914,800 has been issued and paid for; that the capital stock and property of the corporation are used in the business of manufacturing and selling crushed stone, lime, and cement and for no other purpose; that all of its tangible property in the state of Illinois is located in Cook county and consists of real and personal estate used in its business; that the principal office of the corporation is in the town of South Chicago. The bill alleges that previous to the year 1911 no capital stock assessment was made against it by the State Board of Equalization; that in that year appellant filled out and returned to the board of assessors the forms and schedules required by law in relation to the value of its capital stock and franchise, and also a statement of its personal property; that the board of review determined that the capital stock and franchise of appellant had no value over and above their tangible property, and they determined the assessed value of its personal property to be $1,107; that afterwards the State Board of Equalization, without notice to appellant, made a capital stock assessment against it of $15,000, certified the same to the county clerk, and a tax has been extended against appellant amounting to $756. Appellee filed a general demurrer to the bill. The court below sustained the demurrer and entered a decree dismissing the bill for want of equity, to reverse which this appeal is prosecuted by complainant below, the Dolese & Shepard Company. Appellant contends it is exempt from capital stock assessment by the State Board of Equalization on the ground that it is organized for purely manufacturing and mercantile purposes, and that this appears from its charter powers set out in the bill, which are as follows: ‘To quarry stone and dig sand, clay, earth, and gravel; to manufacture and deal in stone, brick, lime, and cement, and deal also in sand, clay, earth, gravel, sewer and water pipe, stucco, lumber, and building materials of all kinds, coal and ice, and to contract for, make, and construct public and private improvements in which any such materials are employed, including roads and...
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Carollo v. Al Warren Oil Co., Inc.
...in his affidavit. Illinois courts have had the occasion to decide whether a party was a manufacturer. In Dolese & Shepard Co. v. O'Connell, 257 Ill. 43, 45, 100 N.E. 235, 236 (1912), in deciding whether a corporation was organized for purely manufacturing purposes and thus exempt from a tax......
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Van's Material Co., Inc. v. Department of Revenue
...a new form, possessing new qualities or new combinations, the process of manufacturing has taken place." Dolese & Shepard Co. v. O'Connell (1912), 257 Ill. 43, 45, 100 N.E. 235. While neither of these decisions dealt with a ready-mix concrete truck, the definitions are still of assistance i......
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Comm'r of Corps. & Taxation v. Assessors of Boston
...Co., 283 U.S. 1, 51 S.Ct. 328, 75 L.Ed. 801;American Sumatra Tobacco Corp. v. Tone, 127 Conn. 132,12 A.2d 80;Dolese & Shepard Co. v. O'Connell, 257 Ill. 43, 100 N.E. 235;Standard Tailoring Co. v. Louisville, 152 Ky. 504, 153 S.W. 764, 44 L.R.A.,N.S., 303, Ann.Cas.1915B, 220; H. M. Rowe Co. ......
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State v. Hennessy Co.
... ... This ... definition has been approved in many cases, among them: ... Dolese & Shepard Co. v. O'Connell, 257 Ill. 43, ... 100 N.E. 235; State v. Tichenor Antiseptic Co., 118 ... ...