McConkey v. Smith

Citations

• 73 Ill. 313

Syllabus

<p>1. Injunction—to restrain collection of taxes. A court of equity will restrain the collection of taxes in cases of fraud, or when the assessment or levy is made without the authority of law, or when they are levied upon property not subject to taxation.</p> <p>2. Taxes—power of assessor to change assessment. When a party makes out and delivers to the assessor a list of his taxable property, which is ac-copied' by the assessor, without question, the assessor has no power after-wards, arbitrarily and of his own motion, to alter it, without first giving the party assessed notice.</p> <p>3. Same—board of supervisors have no power to make or raise assessments. The board of supervisors can equalize assessments, but they have no power to raise the assessment of personal property beyond the amount returned by the assessor; and if they do so, the collection of the tax upon such raised assessment will be enjoined by a court of chancery.</p>