Peirce v. Carlock
Illinois Supreme Court
Appeal from the Circuit Court of McLean county; the Hon. T. M. Harris, Judge, presiding. This is an appeal from a decree dismissing at appellant’s cost his bill in chancery, filed in the McLean county circuit court, to restrain appellee, the county clerk of said county, from extending against him on the tax collector’s books for the year 1906 any tax assessments or penalties under the order of the board of review assessing against the appellant certain alleged omitted…
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Appeal from the Circuit Court of McLean county; the Hon. T. M. Harris, Judge, presiding. This is an appeal from a decree dismissing at appellant’s cost his bill in chancery, filed in the McLean county circuit court, to restrain appellee, the county clerk of said county, from extending against him on the tax collector’s books for the year 1906 any tax assessments or penalties under the order of the board of review assessing against the appellant certain alleged omitted credits for the years 1893 to 1903, inclusive. The credits alleged to have been omitted consisted of certain indebtedness…
1Opinion of the CourtJustice Carter
A party who asks a court of equity to restrain the collection of taxes must state facts which bring his case under some acknowledged head of equity jurisdiction. The extraordinary power of injunction will be exercised very sparingly where important public interests are involved. (Martin v. Barnett, 188 Ill. 288.) An injunction will not lie unless it is clearly made to appear that the party has been wrongfully assessed. (Correll v. Smith, 221 Ill. 149.) Has appellant shown in his bill that he is entitled to the relief prayed for?
Paragraph 27 of the Revenue act of 1872 (Hurd’s Stat. 1905, P-…
2Cases cited9 opinions
- Allwood v. CowenIllinois Supreme Court · 1885
- Siegfried v. RaymondIllinois Supreme Court · 1901
- People ex rel. Johnson v. AtkinsonIllinois Supreme Court · 1882
- Morris v. JonesIllinois Supreme Court · 1894
- Sellars v. BarrettIllinois Supreme Court · 1900
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3Cited by6 opinions
- Owens-Illinois Glass Co. v. McKibbinIllinois Supreme Court · 1943
- People v. Illinois Central RailroadIllinois Supreme Court · 1916
- Gray v. Board of School Inspectors of PeoriaIllinois Supreme Court · 1907
- People ex rel. Greer v. HuntIllinois Supreme Court · 1924
- Oakwood Independent School Dist. v. Liberty Common School Dist. No. 34Court of Appeals of Texas · 1928
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