People Ex Rel. Brecheisen v. Board of Review of Lake County

In my opinion the decision of the majority of this court is based upon cases which are not in point. In Barkley v. Dale, 213 Ill. 614, the board of review attempted to act upon its own motion after it had completed its work for the year, attached the affidavit to the books and delivered them to the county clerk. . No question of a fraudulent omission to act was involved. The same is true of Kimball & Co. v. O’Connell, 263 Ill. 232, where the board of assessors made its assessment of the tangible property of the appellant and returned the assessment to the board of review on July 1, 1912, with…