REESER v. KOONS

No. 38910.

34 Ill.2d 29 (1966)

213 N.E.2d 561

LLOYD E. REESER et al. d/b/a Reeser Bros., Appellees, v. OTTO B. KOONS, County Collector, et al., Appellants.

Supreme Court of Illinois.

Opinion filed January 25, 1966.


Attorney(s) appearing for the Case

RAY Moss, Special State's Attorney, of Clinton, for appellants.

LAMKIN AND LAMKIN, of Clinton, (RAYMOND W. LAMKIN, JR., of counsel,) for appellees.


Decree reversed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court:

Personal property taxes for the year 1962 were levied against certain corn stored upon the farm of the plaintiffs, Lloyd E. Reeser and Harold G. Reeser, doing business as Reeser Bros. They brought this action to enjoin the collection of those taxes on the ground that the corn was owned by the Commodity Credit Corporation, an agency of the United States, and so was exempt from taxation...

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