Siegfried v. Raymond
Illinois Supreme Court
Appeal from the Superior Court of Cook county; the Hon. Philip Stein, Judge, presiding. This is an appeal from a decree of the superior court of Cook county dismissing the bill of complaint for want of equity, filed by appellants on January 18,1901, praying for an injunction against appellees Fuller, as collector of the town of South Chicago, and Raymond, county treasurer of Cook county, restraining the collection of a tax levied upon personal property which is claimed to be…
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Appeal from the Superior Court of Cook county; the Hon. Philip Stein, Judge, presiding. This is an appeal from a decree of the superior court of Cook county dismissing the bill of complaint for want of equity, filed by appellants on January 18,1901, praying for an injunction against appellees Fuller, as collector of the town of South Chicago, and Raymond, county treasurer of Cook county, restraining the collection of a tax levied upon personal property which is claimed to be exempt from taxation. In May, 1900, appellants, who were engaged in importing and selling tea at wholesale at No. 5…
1Opinion of the CourtJustice Hand
If it appeared from this record that the appellants had been assessed upon tea imported by them from foreign countries while the same was in store in a government warehouse in the original, unbroken packages, we would agree with the contention of appellants that the court erred in dismissing their bill for want of equity, as the law is clear that such imports are exempt from taxation by the taxing bodies of the State; (Low v. Austin, 13 Wall. 29;) that a court of equity will grant relief, by way of injunction, against the imposition of a tax upon property exempt from taxation; (Porter v.…
2Cases cited4 opinions
- Low v. AustinSupreme Court of the United States · 1872
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Hebard v. Ashland CountyWisconsin Supreme Court · 1882
- Morris v. JonesIllinois Supreme Court · 1894
3Cited by17 opinions
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- Anderson v. City of Park RidgeIllinois Supreme Court · 1947
- Pittsburgh, Allegheny & McKees Rocks Railway Co. v. Township of StoweSupreme Court of Pennsylvania · 1916
- City of Lancaster v. PopeCourt of Appeals of Kentucky · 1913
- Moline Water Power Co. v. CoxIllinois Supreme Court · 1911
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