People ex rel. Bull v. Miner

Citations

• 46 Ill. 374

Syllabus

<p>1. Refundino taxes—claimed to have been illegally assessed. In no case can the State be compelled to refund a tax voluntarily paid, upon a claim of technical illegality in the assessment, provided the property on which it was paid was legally taxable.</p> <p>2. So a State tax assessed against the shareholders of a national bank for the year 1865, under the law of this State then in force, and voluntarily paid, cannot be recovered back merely because the mode of assessment provided by that law may have been illegal, the property upon which such tax was paid being subject, in some mode, to State taxation.</p>