Fairfield v. People ex rel. McCrea

The city of Chicago attempted to assess, levy and collect municipal taxes for the years 1873 and 1874, under and by virtue of an act of the General Assembly entitled “An act in regard to the assessment of property and the levy and collection of taxes by incorporated cities in this State,” approved April 15, 1873, known as the “ City Tax act,” (Rev. Stat. 1874, p. 254.) The validity of the taxes so attempted to be levied and collected was contested by certain of the tax-pavers, and this court decided, in the case of The People v. Cooper, 83 Ill. 585, that said statute was unconstitutional, and…