Vogt v. Ayer
| Decision Date | 20 November 1882 |
| Citation | 1882 WL 10457,104 Ill. 583 |
| Parties | WILLIAM VOGT et al.v.EDWARD E. AYER. |
| Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
APPEAL from the Superior Court of Cook county; the Hon. GEORGE GARDNER, Judge, presiding.
Mr. CONSIDER H. WILLETT, for the appellants:
As a general principle, personal property follows the person of the owner, and in contemplation of law has its place where he is domiciled. Mobile v. Baldwin, 57 Ala. 61; Battle v. Mobile, 9 Id. (N. S.) 239; St. Louis v. Ferry Co. 11 Wall. 423.
The place where vessels are registered, enrolled or licensed, may belong or are kept when not enrolled, etc., is the place where they are liable to taxation. Sec. 13, Revenue Law; Hays v. Pacific Mail Steamship Co. 17 How. 596; City of St. Joseph v. Saville, 39 Miss. 460; State v. Haight, 30 N. J. 428; People v. Commissioner of Taxes, 1 Hun, 143; Wilkey v. Pekin, 19 Ill. 160; Minturn v. Hays, 2 Cal. 590; Peabody v. County, 10 Gray, 97; Burroughs on Taxation, sec. 46; 1 Cooley on Taxation, 270; Hilliard on Taxation, 125; Morgan v. Parham, 16 Wall. 471.
Personal property is taxable at the place where the owner resides, unless changed by statute. Foster v. Blue Earth County, 7 Minn. 140; Whitesell v. Northampton County, 49 Pa. 526; McKeem v. Northampton County, 49 Id. 519.
The bill in this case was brought by Edward E. Ayer, against William Vogt, collector of the town of North Chicago, and William T. Johnson, treasurer and ex officio collector of taxes for the county of Cook, to enjoin the taxes assessed by the town of North Chicago on two vessels owned by complainant. It is alleged in the bill that by the laws of the United States, Chicago is a port of registry, and a place for the registering of vessels; that the office for registering is at the custom house, in South Chicago; that complainant was, on the 1st day of May, 1881, the owner of two vessels,--the “Milwaukee Belle,” and the “Jessie Hoyt;” that such vessels were duly registered at the office of the collector of revenue, in South Chicago, and that the situs of the vessels and the place where their business is transacted is in the town of South Chicago. It further appears, from the allegations of the bill, that both vessels were assessed, under the State laws, in the town of South Chicago, for the year 1881. Of that tax no complaint is made, and it is averred complainant has paid the same. It also appears that complainant resides in the town of North Chicago, and on that account his vessels seem to have been assessed in that town for the same year they were assessed in the town of South Chicago. It is the tax imposed by the town of North Chicago complainant seeks to have enjoined. To the bill alleging these facts, with the usual particularity, defendants interposed a demurrer, which was by the court overruled, and defendants electing to stand by their demurrer, the temporary injunction previously awarded was made perpetual.
Section 13 of the Revenue Law, Rev. Stat. 1874, provides: “All persons, companies and corporations in this State owning steamboats, sailing vessels, wharf boats, barges and other water craft, shall be required to list the same for assessment and taxation in the county, town,...
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...478;Lee v. Templeton, 6 Gray, 579;Ellsworth v. Brown, 53 Me. 519;Loud v. Charlestown, 103 Mass. 278;Walton v. Westwood, 73 Ill. 125;Vogt v. Ayer, 104 Ill. 583;Goldgart v. People, 106 Ill. 25. There can be no doubt of the illegality of at least such part of the taxes in this case as were ass......
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... ... licensed; and, Second. Where it was kept when not ... enrolled, registered or licensed. Halstead v ... Adams, 108 Ill. 609; Vogt v. Ayer, ... 104 Ill. 583. The act now in force requires that it should be ... listed at the place where its owner, or, if owned by a ... company, ... ...
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Cook v. Town of Port Fulton
...registered, or licensed; and, second, where it was kept when not enrolled, registered, or licensed. Halstead v. Adams, 108 Ill. 609;Vogt v. Ayer, 104 Ill. 583. The act now in force requires that it should be listed at the place where its owner, or, if owned by a company, where one of the ow......
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