People ex rel. Rea v. Nokomis Coal Co.

As I read the decisions. of this and other courts, the opinion in this case unsettles all the law heretofore announced on the subject at hand, and so I must respectfully dissent and give my reasons therefor.

The power to tax belongs exclusively to the legislative branch of the government, and when the law provides for a mode of confirming or contesting the charge imposed, with such notice to the person as is appropriate to the nature of the case, the assessment cannot be said to deprive the owner of his property without due process of law. Imposition of taxes is in its nature administrative…