Leper v. Pulsifer

Citations

• 37 Ill. 110

Syllabus

<p>Taxes — assessment of—penalties for fraudulent return of property. An assessor for taxes, being of opinion that a resident of his township had made a false return both of his own personal property and of that belonging to an unsettled estate of which he was executor, largely increased the valuations, and then affixed the penalty provided by the statute for a false return, by doubling the increased valuations. The owner of the property was notified of these proceedings, and of the time and place of meeting of the board for the correction of lists. He appeared before the board, but refused to make the affidavit required by the statute as to the true value of his property. The board did not interfere, and he then filed a bill to enjoin the collection of the taxes, but did not. aver in his bill, nor prove, upon the hearing, that the valuation affixed by the assessor was too high. Held, that the action of the officer, proceeding within the scope of his official authority, must be presumed to have been correct, until the contrary is duly alleged and proven—that this was not a case calling for the interference of the court, so far as related to the increased valuation of the personal property, whether belonging to the complainant in his own right or to the estate, nor would the court interfere with the penalty-affixed to the personal property held by the complainant in his own right; but the assessor had no power, under .the statute, to double the true valuation of the property belonging to the estate, in consequence of fraud in the executor, nor had he any right to double the valuation of any real estate which might be listed in the name of the complainant.</p>