Adsit v. Lieb

Citations

• 76 Ill. 198

Syllabus

<p>1. Constitutional law—State Board of Equalisation. Under the constitutional provision which requires the value of property for taxation “to be ascertained by spme person or persons to be elected or appointed in such manner as the General Assembly shall direct, and not otherwise,” the legislature is not prohibited from creating a State Board of Equalization, and investing it with power to equalize the assessments of the different counties for the purpose of producing uniformity in the valuation.</p> <p>2. Taxation—relief from excessive valuation. Where the State Board of Equalization increased the valuation of personal property in a county 68 per cent, whereby a party who had given in his moneys, which were assessed by the county assessors relatively too high, was required to pay on a valuation greatly in excess of its real value, it was held, that a court of equity could not relieve him, as he had his remedy before the board of review in his township, and also before the board of supervisors, and not having availed of it, he must bear the consequences.</p>