Peoria, Decatur & Evansville Railway Co. v. People ex rel. Isley
Illinois Supreme Court
Appeal from the County Court of Jasper county; the Hon. B. B. Hannah, Judge, presiding. This was an application to the county .court of Jasper county, at its May term, 1891, by the collector of that county, for judgment against the property of appellant, for delinquent taxes for the year 1891. The claim was for $52.46 road and bridge tax for the town of Wade, in said county, and $75.77 town tax for that town.
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Appeal from the County Court of Jasper county; the Hon. B. B. Hannah, Judge, presiding. This was an application to the county .court of Jasper county, at its May term, 1891, by the collector of that county, for judgment against the property of appellant, for delinquent taxes for the year 1891. The claim was for $52.46 road and bridge tax for the town of Wade, in said county, and $75.77 town tax for that town. An objection to the first item was sustained by the county court, and is no longer an issue in the ease. The objection filed to "the town tax was, that it “was levied by the town…
1Opinion of the CourtJustice Wilkin
The only question presented by this record is, was the tax for which judgment was asked in the court below so irregularly levied as that it can not be collected. Under our present statute, errors or informalities in the proceedings of officers connected with the assessment, levying or collecting of a tax, not affecting the substantial justice of the tax itself, will not vitiate it or defeat its collection. (Rev. Stat. chap. 120, sec. 191.) Here, however, the objection goes to the right of the county clerk of Jasper county to extend the tax in question against the property of appellant, for…
2Cited by12 opinions
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- Indiana, Decatur & Western Railway Co. v. People ex rel. JonesIllinois Supreme Court · 1903
- People ex rel. Trobaugh v. GlennIllinois Supreme Court · 1903
- Illinois Southern Railway Co. v. People ex rel. EbersIllinois Supreme Court · 1905
- People Ex Rel. Newbould v. Wabash Railway Co.Illinois Supreme Court · 1932
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