Lawrence v. Traner

Citations

• 136 Ill. 474
• 27 N.E. 197

Syllabus

<p>1. Injunction—to restrain collection of taxes—generally—remedy at law, etc. As a general rule, a court of equity will not interfere to restrain the collection of taxes imposed by the officers having in charge the execution of the revenue laws, but parties aggrieved will be remitted to the tribunals of the law authorized to enforce and collect the same, where, generally, an adequate remedy is to be found.</p> <p>2. The collection of a tax will not be enjoined unless the objection is such as to affect the substantial justice of the tax itself. In the absence of fraud in the assessment or levy of a tax there must be a defect in law to levy the same, either because there is no authority for its levy, or because the property is exempt, or there is no power in -the body seeking to impose the tax to levy it, or there has been a levy in excess of that authorized, or the persons or body levying the same must have no jurisdiction over the subject matter to be taxed, in order to call for the interference of a court of equity; but when the tax is void for any of the above causes it will be enjoined.</p> <p>3. Same—school tax—excessive levy—whether ground for injunction. Where the levy of a school tax is within the power conferred upon the directors, a court of equity will not interpose, by injunction, to prevent the collection of the tax because more has been levied than the court may find was necessary for the authorized purpose, in the absence of any charge of fraud or misconduct on the part of the directors. Within the limit prescribed by the statute, the directors are clothed with a large discretion in determining the amount necessary to be raised for maintaining schools, and to pay the ordinary and contingent expenses thereof.</p> <p>4. Same—intent to divert taxes—for an illegal purpose — whether ground for equitable relief. Where taxes are levied for a proper purpose by a body authorized by law to levy them, and the levy does not exceed the amount or rate allowed by la