Nickerson v. Kimball
Illinois Circuit Court
Bill for injunction. Heard before Judge Moore. The facts are stated, in the opinion.
1Opinion of the Court
Judge Moore
delivered the opinion of the court:—
The constitution of the state provides for raising revenue by levying taxes, by or according to “valuation” of the property to be taxed; everyone shall be taxed and pay in proportion to the value of his property. This rule is extended to persons and corporations owning or using franchises and privileges. Taxes must be “uniform” in respect to persons and property; every law that imposes a tax must regard every man alike, vide Constitution, art. 9, secs. 1, 9, 10, Hurd’s. Rev. Stat., pp. 74, 75.
The law must not discriminate for or against any one.…
2Cases cited16 opinions
- Porter v. Rockford, Rock Island & St. Louis RailroadIllinois Supreme Court · 1875
- Fulton Bank v. New-York & Sharon Canal Co.New York Court of Chancery · 1833
- Chiniquy v. People ex rel. SwigertIllinois Supreme Court · 1875
- Cleghorn v. PostlewaiteIllinois Supreme Court · 1867
- Buck v. People ex rel. SwigertIllinois Supreme Court · 1875
11 more not listed; retrieve them via the Exa API.