Deming v. James

Citations

• 72 Ill. 78

Syllabus

<p>1. Injunction—when sale of property for taxes will be enjoined. When the collector of taxes levies upon the property of one for the taxes of another, and the collector is insolvent, and not able to respond in damages, a court of equity will enjoin the sale of such propertj'.</p> <p>2. Taxes—agent not liable for tax on property listed by him in the name andón behalf of his principal. Whilst the statute requires an agent loaning money for others, to list such money for taxation on behalf of the owners, separately from his own, and to specify the names of the persons to whom the money belongs, it does not result that his own property is subject to be seized and sold for the payment of the taxes imposed upon the money thus listed.</p>