Kimball & Co. v. O'Connell

The appellant, C. P. Kimball & Co., filed a bill to restrain the county treasurer of Cook county from collecting taxes extended upon a capital stock assessment made by the board of assessors of Cook county for the year 1912. The cause was heard upon the bill, answer and replication and a stipulation as to the facts. The decree dismissed the bill for want of equity, and the complainant appealed.

Several questions have been presented by the argument of .counsel, but since the board of assessors, in our opinion, was without authority to malee the assessment, that is the only question we shall…