Wilkey v. the City of Pekin
| Decision Date | 31 December 1857 |
| Parties | LEONARD H. WILKEY, Plaintiff in Error,v.THE CITY OF PEKIN, Defendant in Error. |
| Court | Illinois Supreme Court |
19 Ill. 160
1857 WL 5679 (Ill.)
9 Peck (IL) 160
LEONARD H. WILKEY, Plaintiff in Error,
v.
THE CITY OF PEKIN, Defendant in Error.
Supreme Court of Illinois.
December Term, 1857.
Where a city charter confers power to levy and collect taxes upon all property within its limits, property of a resident having its actual situs without the limits of the city is not taxable.
The place or situs of a vessel is the place of its registration and port from which it regularly departs and returns.
THIS cause was tried before HARRIOTT, Judge. The opinion of the court furnishes a statement of the case.
ROBERTS, for Plaintiff in Error.
B. S. PRETTYMAN, for Defendant in Error.
SKINNER, J.
This was an action of assumpsit. The cause was submitted to the court upon the following agreed statement of facts:
That the defendant is a corporation, duly incorporated as a city under the general law, entitled “An Act to Incorporate Towns and Cities,” approved February 10th, 1849, and acting as such under the act incorporating the cities of Quincy and Springfield; that the plaintiff is a resident of said city, and was a resident thereof at the time of the tax hereinafter stated.
That the plaintiff, at the time of the assessment of the tax, was part owner of the steamboat called the Challenge; that part of said boat was owned at the said time by persons residing in St. Louis, Missouri; that for the year 1856 the said city of Pekin assessed a tax upon the said defendant's interest in said boat, of twenty-five dollars; that at the time said tax was assessed, said boat was registered at St. Louis, Mo., and was running on the Illinois river, touching at Pekin on her upward and downward trips, to take on and discharge freight, and for that purpose only; that said plaintiff's interest in said boat was assessed by the assessor for State and county purposes, and the city tax was regularly extended by the county clerk in pursuance of the general law, and that the tax was regular, if the interest of the plaintiff in the boat was subject to taxation for city purposes; that the said tax was assessed for city purposes, and that the same has been paid by the plaintiff into the treasury of said city; that this suit is brought to recover the tax so paid by the said plaintiff to the said defendant, as tax illegally assessed by the said city upon said boat; that if the said city had no right to assess and...
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