Legal Opinion

McKee v. Board of Supervisors

Illinois Supreme Court

Decided January 15, 1870PublishedCited by 2 opinions

Writ of Error to the Circuit Court of Champaign county; the Hon. A. J. Gallagher, Judge, presiding.

1Opinion of the CourtJustice Lawrence

This is a writ of error upon a judgment for taxes. The board of supervisors added one hundred per cent to the valuation of improved, and twenty-five per cent to the valuation of unimproved lands in the township in which the land in question is situated.

We decided, in The People ex rel. Shank v. Nichols, 49 Ill. 517, that the board of supervisors, in exercising their power of equalizing assessments between the different towns of the county, must add or deduct the same per cent upon all the real estate in any one township. This is decisive of the present case. See, also, State v. Allen, 43 Ill.…

2Cases cited2 opinions

  1. State v. AllenIllinois Supreme Court · 1867
  2. People ex rel. Shank v. NicholsIllinois Supreme Court · 1869

3Cited by2 opinions

  1. Elliott v. ClementOregon Supreme Court · 1944
  2. Meisel v. W. F. Roos Co.Appellate Court of Illinois · 1903

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