People ex rel. Johnson v. Atkinson

Citations

• 103 Ill. 45
• 1882 Ill. LEXIS 142

Syllabus

<p>1. Taxation—assessment in the wrong town—in pursuance of incorrect return by owner of property. Where a person makes out and delivers to the assessor of the town in which he keeps his business office, a schedule of the amount, quantity and quality of all his personal property required to be listed for taxation, he will be bound By such return, though a portion of the property is required to be returned by him to the assessor of a different town, where it is also assessed.</p> <p>2. Injunction—to restrain collection of taxes on an assessment in wrong town. Where q person voluntarily makes a return of his personal property to an assessor of a town other than that of the situs of the property, and which is subject to assessment in a different town, a court of equity will not enjoin the collection of the taxes extended upon such erroneous assessment on the ground that the party was induced to make such return in ignorance of the law, upon the statement of the assessor to him at the time that the taxes would be the same if the property was assessed in either town. Such statement can not render the assessment fraudulent, as the party is bound to know the law.</p>