Sellars v. Barrett
Illinois Supreme Court
Appeal from the Circuit Court of Coles county; the Hon. Frank K. Dunn, Judge, presiding. This is a bill, filed by Margaret Barrett and seventy other persons, appellees herein, averring that they are residents of Coles county and tax-payers thereof; that the personal property owned by each of them was assessed by the town assessor in the town of Mattoon in said county in the years 1894, 1895, 1896, 1897, and 1898, and taxes were extended against each of them upon the property…
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Appeal from the Circuit Court of Coles county; the Hon. Frank K. Dunn, Judge, presiding. This is a bill, filed by Margaret Barrett and seventy other persons, appellees herein, averring that they are residents of Coles county and tax-payers thereof; that the personal property owned by each of them was assessed by the town assessor in the town of Mattoon in said county in the years 1894, 1895, 1896, 1897, and 1898, and taxes were extended against each of them upon the property so assessed against them; that each of them paid the taxes for each of said years so assessed and extended against…
1Opinion of the CourtJustice Magruder
delivered the" opinion of the court:
It is admitted by counsel for both sides, that the demurrer to the bill, which was overruled, raises two questions: First, had the board of review any authority to
assess any property omitted by the assessors prior to 1899? Second, if it had such authority in any case, had it any authority to assess credits for any year or years prior to 1899?
First—It must be held, in view of the language of the statutes and of a recent decision of this court interpreting those statutes, that the board of review had authority to assess property omitted by the assessors prior…
2Cases cited3 opinions
- People ex rel. Patton v. SellarsIllinois Supreme Court · 1899
- Allwood v. CowenIllinois Supreme Court · 1885
- Morris v. JonesIllinois Supreme Court · 1894
3Cited by5 opinions
- Galusha v. WendtSupreme Court of Iowa · 1901
- Peirce v. CarlockIllinois Supreme Court · 1906
- Hanson v. FranklinNorth Dakota Supreme Court · 1909
- In re Appeal of WilmertonIllinois Supreme Court · 1903
- The People v. McGraw Electric Co.Illinois Supreme Court · 1940