Earl & Wilson v. Raymond
Illinois Supreme Court
Appeal from the Circuit Court of Cook county; the Hon. E. P. Dunne, Judge, presiding. Appellants filed their bill in the circuit court of Cook county to enjoin the collection of the taxes extended upon the increased valuation of their property, made by the board of review of that county.
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Appeal from the Circuit Court of Cook county; the Hon. E. P. Dunne, Judge, presiding. Appellants filed their bill in the circuit court of Cook county to enjoin the collection of the taxes extended upon the increased valuation of their property, made by the board of review of that county. The record shows that appellants filed with the board of assessors a schedule of their personal property, placing an aggregate valuation thereon of $26,005; that the board of assessors found the full value to be $27,500 and assessed the property at $5500, and returned the assessment to the board of review.…
1Opinion of the CourtJustice Wilkin
The action of the board of review in raising appellants’ assessment is authorized by that portion of paragraph 2 of section 35 of the Revenue act of 1898 (Laws of 1898, p. 48,) which reads as follows: “The board also, upon its own motion, may increase, reduce or otherwise adjust the assessment of any individual or corporation, and shall have full power over the assessment of any individual or corporation, and shall have full power over the assessment and may do anything in regard thereto that the assessors might and could originally have done, but no assessment shall be increased until the…
2Cases cited4 opinions
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Sterling Gas Co. v. HigbyIllinois Supreme Court · 1890
- East St. Louis Connecting Railway Co. v. People ex rel. StookeyIllinois Supreme Court · 1887
- Beers v. People ex rel. MillerIllinois Supreme Court · 1876
3Cited by7 opinions
- Ames v. SchlaegerIllinois Supreme Court · 1944
- Budberg v. County of SangamonIllinois Supreme Court · 1954
- People v. Concordia Fire Insurance Co. of MilwaukeeIllinois Supreme Court · 1932
- American Express Co. v. RaymondIllinois Supreme Court · 1901
- People ex rel. O'Connell v. Chicago Tunnel Co.Illinois Supreme Court · 1914
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