Baltimore & Ohio Southwestern Railway Co. v. People ex rel. Wall
Illinois Supreme Court
Appeal from the County Court of Wayne county; the Hon. John T. Cooper, Judge, presiding. At the May term, 1894, of the county court of Wayne county, the appellee applied for a judgment for alleged delinquent taxes for the year 1893 against the real estate of appellant in Wayne county.
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Appeal from the County Court of Wayne county; the Hon. John T. Cooper, Judge, presiding. At the May term, 1894, of the county court of Wayne county, the appellee applied for a judgment for alleged delinquent taxes for the year 1893 against the real estate of appellant in Wayne county. Appellant had paid all taxes assessed against it except the sum of $316.22, town tax of Lamard township, and $80.33 of Bedford township, to which it filed, among others, this objection: “That said above mentioned tax was not levied at the annual town meeting of the electors of said several townships or at any…
1Opinion of the CourtChief Justice Wilkin
It is admitted by both parties that by the introduction of the foregoing certificates of the town clerks a prima facie case as to the legality of the tax was made. Appellant insists, however, that those certificates are not conclusive upon the tax-payer, but it may show by the record of the proceedings of the town meeting that no such town tax was in fact levied by it. This position appellee controverts, claiming that the town clerks’ certificates are final and conclusive.
The levy of a town tax, as is admitted, can only be made by a vote of the electors at a town meeting. Section 2, chapter…
2Cited by3 opinions
- People Ex Rel. Spence v. Louisville & Nashville RailroadIllinois Supreme Court · 1932
- Union Pacific Railroad v. McLeanNebraska Supreme Court · 1913
- Town of Elm Grove v. Town of PekinAppellate Court of Illinois · 1940