Gage v. Evans

Citations

• 90 Ill. 569

Syllabus

<p>1. Injunction—of taxes, when fraudulently assessed too high. A court of equity will entertain a bill to enjoin the collection of a tax where property has been fraudulently assessed at too high a value or rate, .but not for a mere excessive valuation and irregularity in making the assessment, when not fraudulently done..</p> <p>2. Where the assessor called at the place of business of a property holder for a list and valuation of his personal property when he was absent, and a brother of the party, who had been a former partner, made out and delivered to the assessor a schedule of the property, fixing its value at $80,000, when, in fact, it was not worth over $30,000, which was taken and adopted by the assessor without any sinister motives, it was held, that equity could not enjoin the collection of the taxes on such assessment, although the conduct of the assessor was irregular in not leaving a notice for a schedule with the owner.</p> <p>3. Appellate Court—certificate as to facts construed. Where the Appellate Court, in a case appealed to this court, in their certificate stated, “ as to our finding of facts, we hereby certify that we find the facts as charged in the bill, but that said facts do not entitle the complainant to equitable relief,” it was held to mean the facts strictly, and not the conclusion of law claimed from the facts.</p>