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Rock Isl. South. Ry. ads. Knox Engineering Co. (Vickers, J.) 198 Roskemmer ads. Illinois Central R. R. (Carter, J.)....

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Sanitary District of Chicago v. Munger. (Dunn, J.)....

103

Saunders ads. Hobbs. (Vickers, J.)........

Schultz v. Ericsson Co. (Craig, J.).

Scown v. Czarnecki. (Dunn, J.).............

256

52

156

305

Simpson Construction Co. ads. Courter. (Farmer, J.)....... 488

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Stearman ads. Tarr. (Carter, J.)..

St. L., I. M. & S. Ry. ads. Clear Creek Dr. Dist. (Carter, J.) 640

535

124

243

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Tazewell County ads. Hilgers. (Vickers, J.)..

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Vollintine ads. People ex rel. (Cooke, J.)..

586

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Walton v. Malcolm. (Carter, J.)..

389

Weil v. Federal Life Ins. Co. (Cartwright, C. J.).......... 425

Wetzel ads. McDaniel. (Cartwright, C. J.)..

212

White ads. People ex rel. (Vickers, J.).

168

Wilson v. Danville Collieries Coal Co. (Carter, J.).

143

Wolkau v. Wolkau. (Vickers, J.).....

510

Woman's Home Missionary Society ads. Eaton. (Dunn, J.). 88 Wright v. Glos. (Carter, J.) . . . . .

261

Wrigley Co. ads. Rittenhouse & Embree Co. (Per curiam.).. 40

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Zinser ads. Chicago Title and Trust Co. (Cartwright, C. J.). 31

CASES

ARGUED AND DETERMINED

IN THE

SUPREME COURT OF ILLINOIS.

THE FIDELITY AND CASUALTY COMPANY OF NEW YORK, Appellant, vs. THE BOARD OF REVIEW OF COOK COUNTY, Appellee.

Opinion filed June 16, 1914.

1. TAXES what property is subject to taxation under the general Revenue act. The property subject to taxation under the general Revenue act is such as has a situs in this State.

2. SAME-general Revenue act does not authorize taxing net receipts of insurance company not on hand April 1. The general Revenue act authorizes the listing and taxation of such part of the net receipts of a foreign casualty company as is on hand or in the banks of the county on April 1, but does not authorize the taxation of net receipts which may have been absorbed by losses or transmitted to the home office of the company in another State before April 1.

3. INSURANCE-purpose of act of May 1, 1879. The purpose of the act of May 1, 1879, was to extend the provisions of the act of 1869 governing fire, marine and inland navigation insurance companies so that its conditions and requirements with reference to engaging in business in Illinois should apply to all insurance companies, other than life, desiring to do business in Illinois, but it was not intended to subject them to all the provisions of the law governing fire, marine and inland navigation companies, including, the liability of their net receipts to taxation.

4. SAME-net receipts of foreign casualty insurance company are not subject to taxation. The yearly net receipts of the local

agencies of a foreign casualty company are not subject to taxation in Illinois, as there is no statute which in clear and unambiguous language provides for such a tax.

5. STATUTES—a statute authorizing a special tax is construed most strongly against the State. The language of a statute will not be extended beyond its clear import in order to subject particular property to a tax, and in case of doubt the statute will be construed most strongly against the State and in favor of the citizen.

AUDITOR'S Certificate of appeal to review the decision of the board of review of Cook county.

MILLER, GORHAM & WALES, and HENRY RUSSELL PLATT, for appellant.

DENNIS W. SULLIVAN, (HENRY HORNER, of counsel,) for appellee.

Mr. JUSTICE FARMER delivered the opinion of the court:

On April 16, 1913, appellant, the Fidelity and Casualty Company of New York, incorporated under the laws of that State, filed with the board of assessors of Cook county a sworn schedule showing that on the first day of April, 1913, appellant had personal property in Cook county of the fair cash value of $29,278.33. Upon receipt of said schedule said board of assessors ordered appellant to show cause why it should not be assessed upon the net receipts of its agency in Cook county for the year next preceding April 1, 1913. Upon a hearing of said order to show cause the board of assessors of Cook county demanded appellant, by its general agents at Chicago, to return to the board of assessors the amount of the net receipts of said agency for the year next preceding April 1, 1913, that said amount might be entered on the tax lists of said county of Cook for the purpose of taxation. The board of assessors stated that unless a schedule of appellant's net receipts was filed appellant would be assessed upon the full amount of its net receipts as estimated by the board and a penalty of fifty

per cent added thereto. This demand was complied with under protest and a return made showing the amount of the net receipts for the stated time to be $559,824.50, said net receipts being made up from business commonly known as accident insurance, health insurance, liability insurance, fidelity insurance, surety insurance, plate glass insurance, steam boiler insurance, burglary insurance and fly-wheel insurance, and no part of said receipts arose or was made up from life, fire, marine or inland navigation insurance. This return of the net receipts by the Chicago general agents of appellant was made under protest that the agency was not required by law to make the return, but made the same at the express direction and demand of the board of assessors and for the purpose of a test case, and upon the threat that if such return was not made appellant and other companies doing a like business, and not being either life, fire, marine or inland navigation insurance corporations, would be assessed upon the estimated full amount of their net receipts and a penalty of fifty per cent added. Thereafter the board of assessors assessed appellant upon the amount furnished by its Chicago agency as the amount of its net receipts for the year next preceding April 1, 1913. Appellant in due time filed with the board of review of said county its complaint, in writing, of the action of the board of assessors. Upon a hearing the board of review confirmed the action of the board of assessors, and held the net receipts derived from each of the nine kinds of insurance before enumerated, which make up the grand total of $559,824.50 as the net receipts for the year next preceding April 1, 1913, as subject to taxation. An appeal from this finding was taken by appellant and a statement of the facts in the case made by the clerk of the board of review and transmitted to the Auditor of Public Accounts, who has, under clause 4 of paragraph 329 of chapter 120 of Hurd's Statutes of 1911, transmitted the cause to this court for determination.

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