Dutton v. Board of Review
Illinois Supreme Court
Original petition for mandamus. This is a petition filed by Lewis Dutton in this court praying a writ of mandamus may be ordered to issue out of this court commanding I. D. Webster, Abel Dunham and John R. Bicker, as members of the board of review of the county of Pike, to forthwith direct the clerk of the said board of review to make out and transmit to the Auditor of Public Accounts of the State of Illinois a statement of all the facts in a case heard by the said board,…
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Original petition for mandamus. This is a petition filed by Lewis Dutton in this court praying a writ of mandamus may be ordered to issue out of this court commanding I. D. Webster, Abel Dunham and John R. Bicker, as members of the board of review of the county of Pike, to forthwith direct the clerk of the said board of review to make out and transmit to the Auditor of Public Accounts of the State of Illinois a statement of all the facts in a case heard by the said board, wherein the said board decided and ordered that an assessment should be entered on the assessor’s book in the said county…
1Opinion of the CourtChief Justice Boggs
The right of appeal from the decision of a board of review is restricted to cases in which it is claimed the property in question is exempt from taxation and the board decides that such property is liable to be taxed. (Hurd’s Stat. 1899, chap. 120, par. 329, clause 4; Keokuk Bridge Co. v. People, 185 Ill. 276.) Property over which the sovereign power of the State does not extend cannot be made the object of taxation in this State. Property of that character, it was said in McCollough v. Maryland, 4 Wheat. 409, is, upon the soundest principles, exempt from taxation. Property over which the…
2Cases cited3 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Keokuk & Hamilton Bridge Co. v. PeopleIllinois Supreme Court · 1900
- Scripps v. Board of ReviewIllinois Supreme Court · 1899
3Cited by7 opinions
- Connell v. CrosbyIllinois Supreme Court · 1904
- People v. Illinois Central RailroadIllinois Supreme Court · 1916
- Maxwell v. People Ex Rel. FreiseIllinois Supreme Court · 1901
- City Ry. Co. v. BeardDistrict Court, S.D. Ohio · 1922
- People v. KelloggIllinois Supreme Court · 1915
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