Andrews v. Foxworthy

In People v. Jennings (1954), 3 Ill. 2d 125, this court held that total failure to publish increased tax assessments is a valid objection under the Revenue Act of 1939 to payment of the tax based thereon. I agree with Jennings, but Jennings, in my judgment, does not support the result reached by the court in this case. The Jennings opinion indicates that court would not have reached the same conclusion here, and that delay in publication, as contrasted to a complete failure to publish, is not fatal where there is no showing that the taxpayer is prejudiced. Publication dates are mandatory only…