Guyer v. Andrews
Illinois Supreme Court
This was an action of trespass, tried before a justice of the peace of Rock Island county, and taken by appeal to the Circuit Court. On the trial in the Circuit Court, Andrews, who was plaintiff below, proved that Guyer took certain personal property from him, and proved its value.
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This was an action of trespass, tried before a justice of the peace of Rock Island county, and taken by appeal to the Circuit Court. On the trial in the Circuit Court, Andrews, who was plaintiff below, proved that Guyer took certain personal property from him, and proved its value. Guyer then proved, that at the time of the taking of such personal property, he was the acting collector of taxes for said county, where the property was taken; and for the purpose of justifying the taking of such property for the non-payment of taxes, he introduced the assessor’s book of said county, for the year…
1Opinion of the Court
Opinion by Mr. Justice Catón :
Although there may be no difference, in substance, between the oath prescribed by the act of 1845 and that of 1849, yet we are not prepared to say that the taking of the former was a compliance with the latter law. When the Legislature changed the form of the oath, that change became a material although it may not have been a substantial one. But, notwithstanding the collector did not take the oath prescribed by the statute, we think as an officer de facto he could make an assessment which was binding, so far as the public and third persons were concerned. It is…
2Cited by1 opinion
- Leachman v. DoughertyIllinois Supreme Court · 1876