Legal Opinion

Swanston v. Ijams

Illinois Supreme Court

Decided January 15, 1872PublishedCited by 8 opinions

Appeal from the Circuit Court of McLean county; the Hon. Thomas F. Tipton, Judge, presiding. This was an action of assumpsit, brought by Swanston against Ijams, the county treasurer of McLean countyx to recover back taxes illegally assessed. Upon a trial by the court, a jury being waived, judgment was rendered in favor of the defendant, to reverse which the plaintiff appeals.

1Opinion of the CourtChief Justice Lawrence

This case falls within the authority of Elston v. Chicago, 40 Ill. 514, and Stover v. Mitchell, 45 ib. 214. The drainage tax, now sought to be recovered back from the county treasurer, was voluntarily paid to him by the plaintiff, and not under circumstances which can be regarded as amounting to duress. Neither the person nor the goods of the plaintiff were in danger. The officer had no warrant under which he could levy on defendant’s personal property. The only compulsion arose from the fact that the plaintiff’s land was liable to be sold under a void judgment. The plaintiff might have…

2Cases cited1 opinion

  1. Elston v. City of ChicagoIllinois Supreme Court · 1866

3Cited by8 opinions

  1. York v. HinkleWisconsin Supreme Court · 1891
  2. Cornell v. Board of EducationAppellate Court of Illinois · 1936
  3. Lange v. SoffellAppellate Court of Illinois · 1889
  4. Schoden v. SchaeferAppellate Court of Illinois · 1913
  5. Home Life Insurance Co. of New York v. StateCourt of Claims of Illinois · 1908

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