882 KBDERAL BKFOBTBB. �Williams v. Eees, Collector, and anotber. �{Circuit Court, M. D. Illinois. , 1880.) �Taxation -r- G AS Companieb — Statutb of Illinois,— The legislature of the State of Illinois intended by the act of March 13, 1872, } 3, clause 4, as amended by the act of May 13, 1879, to except ail manufacturing compaaies, except gas companies, from a capital stock tax. �Same— Samb — Constitution of Illinois. — The legislature of the stateof Illinois can constitutionally assess and tax the capital stock of gas com- panies, while it exempts the stock of purely manufacturing companies from Buch taxation. �J. M, Jewell, for complainant. �J. K. Edsall, for defendants. , Blodgett, D. j. Complainant, who, is a citizen of the state of Pennsylvania, and a stockholder of the Chicago Gas- Light & Coke Company, brings this suit to enjoin the collec- tion of the state, county and city taxes assessed upon the capital stock of the company for the year 1879. �By an act of the legislature of Illinois, approved February 12, 1849, entitled "An act to incorporate the Chicago Gas- Light & Coke Company," certain persons therein named, and their associates, were created a body politio and corporate, with perpetuai succession, by the name and style of the "Chi- cago Gas-Light & Coke Company," with a capital stock of $60,000, which,by an amendment approved March 12, 1869, it was authorized to increase to $5,000,000, and with author- ity to manufacture and sell gas to be made from any or ail substances, or a combination thereof , from which inflammable gas is usually made or obtained, and to be used for the pur- j)Ose of lighting the city of Chicago, or the streets thereof, and any buildings therein, and to lay pipes for the purpose of con- ducting the gas in any of the streets or avenues of said city, with a further right, by the original charter and amendments, to purchase such an amount, in value and extent, of p:operty and premises, in the city of Chicago, as may be necessary for its business, andto carry out the objects of its incorpora- tion. �By an act of the general assembly of this state, approved ����
