Kimball v. Merchants' Savings, Loan & Trust Co.

Citations

• 89 Ill. 611

Syllabus

<p>1. Taxes—when enjoined. A court of chancery has jurisdiction to enjoin the collection of a tax, and will exercise it in all cases where the tax has been levied without authority of law, or where the property is not subject to taxation.</p> <p>2. Same—equalization by county board. If any material increase is made by a county board in the aggregate amount of all the towns or districts, in equalizing the valuation between the different towns, beyond what is actually necessary or incidental, it is without authority of law, and void.</p> <p>3. Where a county board of equalization raised the tax on personal property in one town twenty per cent, without any corresponding deduction in other towns, so that the valuation of taxable property of the county was raised $2,000,000, and the State board, taking the aggregate valuation of the several counties as a basis, as the law required, raised the valuation of personal property in the same county fifty-seven per cent, which was added to the increased valuation as made by the county board, it was held, that the proceedings of the county board increasing the valuation were not merely irregular, but without sanction of law, and void, and the tax on such increased valuation was enjoined.</p>