Spencer & Gardner v. People
Illinois Supreme Court
Appeal from the Circuit Court of Will county. This was an application by the collector of Will county, to the county court of that county, for judgment against certain lands for taxes due thereon, for the year 1871, and costs. The case was taken by appeal to the circuit court.
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Appeal from the Circuit Court of Will county. This was an application by the collector of Will county, to the county court of that county, for judgment against certain lands for taxes due thereon, for the year 1871, and costs. The case was taken by appeal to the circuit court. The land-owners filed the following objections to the rendition of judgment: First, that the assessment was not in compliance with the constitution, which provides that taxes must be so levied as to be uniform, and in proportion to the value of the property upon which they operate; second, that the property was not…
1Opinion of the CourtJustice Sheldon
The question presented by this record is, whether, upon an application for judgment against real estate for delinquent taxes, the objection may be made, that there was too high a valuation placed upon the land by the assessor, in making the assessment.
The constitution provides, that the General Assembly shall provide such revenue as may be needful, by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property— such value to be ascertained by some person or persons, to be elected or appointed in such manner as the…
2Cases cited6 opinions
- Weaver v. DevendorfNew York Supreme Court · 1846
- Dunham v. City of ChicagoIllinois Supreme Court · 1870
- Merritt v. FarrisIllinois Supreme Court · 1859
- Albany & West Stockbridge Railroad v. Town of CanaanNew York Supreme Court · 1853
- City of Chicago v. BurticeIllinois Supreme Court · 1860
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Owners of Lands v. People ex rel. StookeyIllinois Supreme Court · 1885
- George v. PeopleIllinois Supreme Court · 1897
- Wilcox v. People ex rel. LipeIllinois Supreme Court · 1878
- People's Gas Light & Coke Co. v. StuckartIllinois Supreme Court · 1918
27 more not listed; retrieve them via the Exa API.