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[Chicago]:

COOK COUNTY CIRCUIT COURT, JUNE TERM, 1857. THE CITY OF CHICAGO VS. H.C. FOSTER, SAMUEL A. HATCH, HEATON, HUSSEY & CO., JOHN W. SHARP, EDWARD A. JESSEL. IN COOK COUNTY CIRCUIT COURT.

[Chicago?: 1857?] Caption title [as issued], disbound without wrappers, 8pp. Very Good. This is the legal memorandum prepared by the law firm of Gilbert, Kearney & Nelson. The firm represents Chicago auctioneers who challenge a Chicago ordinance "imposing a duty of one per cent on the sale of all personal property sold at auction." That tax violates the Illinois Constitution, which gives only the Illinois Legislature, not the City Council of Chicago, the power "to tax peddlers, auctioneers, brokers, hawkers, merchants, commission merchants, showmen, jugglers, inn-keepers..." Local authorities may constitutionally impose certain taxes, but only if they are "uniform," a condition concededly not met in this case. Not in Ante-Fire Imprints, Byrd, Cohen, Sabin, Eberstadt, or on OCLC [as of October 2014].


Book Id: 22575

Price: $450.00

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