Burbank v. People ex rel. Rumsey

Citations

• 90 Ill. 554

Syllabus

<p>1. Taxes—must be assessed under law in force. A city tax levied upon an assessment made under a law after its repeal, and not in accordance with the law in force at the time, is invalid, and its collection can not he enforced.</p> <p>2. Same—collector’s report—constitutionality. The statute making the collector’s report to the county court, on application for judgment against lands for taxes, prima facie evidence that all the requirements of the law have been complied with in the assessing and levying of the taxes therein returned as unpaid, is not unconstitutional.</p>