Searing v. Heavysides
Illinois Supreme Court
Appeal from the Circuit Court of Ford county; the Hon. Owen T. Beeves, Judge, presiding. This was a hill hi chancery to enjoin the collection of a tax alleged to have been assessed against the complainants upon personal property owned by another person.
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Appeal from the Circuit Court of Ford county; the Hon. Owen T. Beeves, Judge, presiding. This was a hill hi chancery to enjoin the collection of a tax alleged to have been assessed against the complainants upon personal property owned by another person. The bill alleges that complainants reside in Livingston county, in this State; that the assessor for the township of Mona, in Ford county, Illinois, for the year 1880, on June 26, 1880, assessed complainants, in Mona township, $3300 on “all kinds of grain, ” as belonging to and owned by complainants in that township; that on May 1, 1880, or at…
1Opinion of the CourtJustice Sheldon
By the showing of the bill the property which was the subject of taxation in this case at the time it was assessed, or liable to assessment, was not the property of the complainants, but was the property of J. & B. Buckingham, the complainants having no interest whatever in the same, and it not being in their possession or under their control. There was, then, no authority of law, as appears by the bill, for assessing a tax upon this property against the complainants. They were liable to taxation only on their own property, and not for the property of another person.
But although the tax be…
2Cases cited2 opinions
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