Mail v. Maxwell

Citations

• 107 Ill. 554
• 1883 Ill. LEXIS 296

Syllabus

<p>1. Judgment ok decree1—how far conclusive upon the rights of persons not parties. A decree of tbe circuit court, on bill filed by certain taxpayers against tbe county collector, enjoining tbe collection of taxes levied on tbe complainant’s property, for interest on corporate bonds issued by a town to a railroad company, on tbe ground that such bonds are void, is conclusive on tbe parties thereto that tbe bonds are void, and that no tax to pay interest thereon can be lawfully collected from such tax-payers, and such decree is a complete defence to an application by the collector for judgment against such tax-payers’ lands for such taxes. But bondholders not made parties to the bill are not concluded by such decree.</p> <p>2. And where a non-resident creditor, after having obtained judgment against a town for interest claimed to be due on its bonds previously issued, in the United States Circuit Court, presented his petition to that court for a mandamus against the county collector of the county in which the town was situated, under which the writ was awarded and issued: Held, that the town and tax-payers thereof not being parties to that proceeding, were not concluded by the judgment awarding the writ.</p> <p>3. Same—rights 'and remedy of persons not parties to a proceeding, but whose rights are affected by the decree therein. Where a decree is rendered enjoining the collection of taxes to pay interest accruing on municipal bonds, the bondholders not being made parties, such decree is not conclusive against a bondholder, or res judicata as to him; but it does not follow that such party may ignore such decree, and require the collector to collect the tax in violation of the injunction. If the bondholder in such case can show' that the bonds are valid, he may file a bill of review, making the parties to the former proceeding all parties defendant, challenging that decree upon the ground that he was not a party thereto, and have the question of the validity of the bo