Town of Lyons v. Cook
Appellate Court of Illinois
Appeal from the Circuit Court of Cook county; the Hon. Elliott Anthony, of the Superior Court, sitting as Circuit J udge, presiding.
1Opinion of the CourtMcAllister, J.
There were three indispensable conditions, to a liability on the part of the town of Lyons, to pay back to Cook the money paid by him in the early part of 1870, as. and for the town taxes of 1869, in question in this case: 1. The tax must have been illegal and void, and not merely irregular. 2. It must have been paid under compulsion, or the legal equivalent. 3. It must have been paid over by the collecting officer and have been received to the use of the municipality. Cooley on Taxation, 565, and cases in notes. Elston v. Chicaga, 40 Ill. 514.
There is no evidence in the record tending to…
2Cases cited2 opinions
- Elston v. City of ChicagoIllinois Supreme Court · 1866
- Pangburn v. BullNew York Supreme Court · 1828
3Cited by2 opinions
- Walser v. Board of EducationIllinois Supreme Court · 1895
- Otis v. People ex rel. RaymondIllinois Supreme Court · 1902