King v. Mcdrew

• Decision Date: 30 April 1863
• Citation: 1863 WL 3125,31 Ill. 418
• Parties: GEORGE KING et al.v.JAMES MCDREW et al.
• Court: Illinois Supreme Court

31 Ill. 418

1863 WL 3125 (Ill.)

GEORGE KING et al.

v.JAMES MCDREW et al.

Supreme Court of Illinois.

April Term, 1863.

WRIT OF ERROR to the Circuit Court of Kankakee county; the Hon. CHARLES R. STARR, Judge, presiding.

This was a bill in chancery exhibited in the court below, by James McDrew, collector of taxes for Kankakee county, George Hensler, collector of the town of Kankakee, in that county, the Board of Supervisors of Kankakee county, and Lemuel Milk, against George King, collector of Iroquois county, W. H. Ingalls, collector of the town of Chebanse, in that county, and the Board of Supervisors of Iroquois county, to determine in which county, Kankakee or Iroquois, the said Milk, a resident of Kankakee county, should list for taxation, personal property owned by him, but remaining and in use on his farm in the town of Chebanse, in the county of Iroquois.

The bill was filed in March, 1862, and it is alleged that Milk, the complainant, then, and for some years previously had, resided in Kankakee county. That he owned a farm in the county of Iroquois, on which he was engaged in farming and stock raising. That other persons were connected with him in business on the farm, and had a share of the crops; that said Milk was on the farm more or less every week, and usually remained from Monday to Saturday. That he had sheep, horses, cattle, hogs, wagons, plows, etc., on said farm; that both said counties claimed that he should list said personal property in them respectively, for the year 1861; and that he had listed said personalty so situated in the county of Iroquois, in the county of Kankakee, and was willing to pay the taxes thereon to the county entitled thereto.

An injunction was sought and granted, in order to enjoin the county of Iroquois from collecting a tax upon said property.

The cause was submitted for hearing, without formal pleadings, on the case as presented in the bill, and the Circuit Court decreed that the tax should be paid in the county of Kankakee, the county of the residence of the owner of the property, and that Iroquois county be forever enjoined from collecting the tax which had been assessed thereon.

The defendants below thereupon sued out this writ of error.

Messrs. WOOD & LONG, for the plaintiffs in error.

Mr. THOMAS P. BONFIELD, for the defendants in error. Mr. JUSTICE WALKER delivered the opinion of the Court:

This is a contest as to which is the proper county, in which personal property belonging to complainant, should be listed for taxation. He resided in Kankakee county, but owned a farm in Iroquois county. He had furnished it with implements and stock necessary to prosecute the business of agriculture. Whilst he owned the property, other persons resided upon the farm and assisted in conducting the business, and were entitled to share in the profits. Complainant gave his personal attention to the business, remaining on the farm during the week, but returning home on Saturdays. The revenue officers of each county claimed the right to assess the property for taxation. It was accordingly assessed in each county, and the tax duly extended, and a...