Board of Supervisors v. Manny

Citations

• 56 Ill. 160

Syllabus

<p>1. Remedy—to recover bade toases impropm'ly collected. If money has been paid for taxes illegally assessed, the proper remedy to recover the same back is by an action for money had and received. That action is applicable where a person receives money, which, in equity and good conscience, he ought to refund.</p> <p>2. Defense — in such action. In an action for money had and received, the party sued may go into every equitable defense upon the general issue; he may claim every equitable allowance, in short, he may defend- himself by everything which shows that the plaintiff, ex mquo et bono, is not entitled to recover.</p> <p>3. Taxes i/rregularrly assessed—whether they maybe recoveredback. Where taxes have been paid upon property legally liable to taxation, it cannot be .recovered back, although the assessment was informal and irregular and not strictly in conformity with the statute, or the statute itself defective in respect to the manner in which the assessment is directed to be made.</p> <p>4. Taxation of national banks by the State — of the mode thm'eof. Whether the shares of national bank stock are listed for taxation by the individual owners, or the capital stock is listed by the bank, a similar valuation and a like burden are imposed, and in whichever mode the assessment is made, there is no wrong perpetrated and no injustice done.</p> <p>6. Same — legality of assessment — m what proceeding may be questioned. While the question of the sufficiency of the law of this State in regard to the mode of assessment of stock or shares in national banks, for taxation, might possibly arise in case of an attempt to enforce the collection of a tax, it cannot properly arise in an action for money had and received to recover back money paid for such a tax.</p>