Keigwin v. Drainage Commissioners

Citations

• 115 Ill. 347
• 5 N.E. 575

Syllabus

<p>1. Corporate existence—remedy whereby it may be questioned. The legality of the organization or formation of a corporate body, such as a drainage district, and its right to perform corporate acts or functions when it is a de facto corporation, can nbt be questioned by bill in chancery. The proper remedy to test the legality of a corporation, and its power to perform certain acts assumed by it, is by information in the nature of a quo warranto.</p> <p>2. Injunction—to restrain collection of taxes and assessments. A tax or assessment for drainage purposes will not be enjoined by a court of equity for mere irregularities or defects in the proceedings not affecting the jurisdiction of the tribunal imposing it. To this rule there is an apparent exception, as, when the element of fraud or intentional wrong on the part of those imposing the tax or assessment enters into the case..</p> <p>3. Illegality in a tax or assessment resulting from a want of any law, general or special, authorizing it, will alone justify a court of equity in enjoining its collection.</p> <p>4. An illegality in a tax may occur when the taxing tribunal has exceeded the limits of its power, in which case the tax will be illegal for the excess, only, which may be enjoined.</p> <p>5. Where the authorities imposing a tax, for any cause fail to obtain jurisdiction of the person affected or subject matter of the suit, but are nevertheless proceeding to sell the land of the defendant, and thereby to create a cloud upon his title, equity will enjoin the proceeding and prevent the threatened injury. In such case the tax is a mere nullity.</p> <p>■6. Special assessments—remedy to correct errors. If the authorities of a drainage district having authority of law to make assessments upon lands to be benefited by a system of .drainage, while acting within their jurisdiction commit errors not jurisdictional, a-remedy is provided to correct the same by appeal, and the party having an adequate remedy at law must pu