Gage v. Graham

Citations

• 57 Ill. 144

Syllabus

<p>1. Injunction—to restrain a tax deed from issuing. Where a combination is entered into by the collector and the principal bidders at a tax sale, to prevent competition at the sale, and that the lands should be struck off to one of the parties, for the sums charged to the respective tracts, and bidding was thus prevented, the court will enjoin the collector from making a deed to a party to the fraud.</p> <p>2. Constitution—limitation of the taxing power. The 5th sec. of art. 9 of the constitution of 1848, is a limitation upon the power of the legislature to delegate the right of corporate or local taxation to any but the corporate local authorities, and corporate authorities mean the municipal officers elected by the people to be taxed, or appointed in some mode to which such people have assented.</p> <p>3. Same—tax levied under unconstitutional law. Where an act of the general assembly created a corporation and appointed officers called drainage commissioners, and authorized ^kem to survey, locate, complete and alter ditches, embankments, culverts, bridges and roads, and to maintain and keep them in repair, and authorizes such officers to assess the expense and cost of such improvements thereof on lands benefited thereby, and providing that when made in writing, specifying the amount imposed on each tract, and returned to the treasurer of the county, it shall be his warrant for the collection of the same : Hdd, that such an assessment is repugnant to the constitution.</p> <p>4. The officers making the levy are not elected or appointed with the assent of a municipal corporation, nor with the assent of the persons taxed or assessed. They were appointed by the legislature and organized into a private corporation, and are accountable to no other body or persons. Their pow er to assess is absolute, and they are not required to assess according to the benefits conferred—the owner is given no hearing on the assessment or appeal for its correction, and the law is unconst