Cleghorn v. Postlewaite
Illinois Supreme Court
Appeal from the Circuit Court of Iroquois county; the Hon. Charles E. Starr, Judge, presiding. This was a bill in chancery filed by Cleghorn in the Circuit Court of Iroquois county to restrain the town collector from collecting taxes on $10,000 wrongfully assessed against him. The bill alleges that the complainant commenced his residence in the town of Lodi, Iroquois county, in December, 1863 and remained there until December, following.
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Appeal from the Circuit Court of Iroquois county; the Hon. Charles E. Starr, Judge, presiding. This was a bill in chancery filed by Cleghorn in the Circuit Court of Iroquois county to restrain the town collector from collecting taxes on $10,000 wrongfully assessed against him. The bill alleges that the complainant commenced his residence in the town of Lodi, Iroquois county, in December, 1863 and remained there until December, following. That in June, 1864, Thomas H. Postlewaite, being the assessor of the town of Lodi, called on the complainant for a list of his taxable property, and for that…
1Opinion of the CourtJustice Breese
The question presented by this record is not of difficult solution. When a party liable to taxes, makes out and delivers to the assessor a list of his taxable property, and which is accepted by the assessor without question, that officer has no power afterward, arbitrarily and of his own motion, to alter it, without first giving the party assessed notice. The law on this subject is too plain to be misunderstood.
Section 6 of the act of 1853 provides, that every person required to list property, shall make out, sign and deliver to the assessor, when required, a 'certified statement of all the…
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