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· 6/15/1878

People v. Big Muddy Iron Co.

Citations

  • 89 Ill. 116

Syllabus

<p>Taxes—courts cannot reduce assessment. On application for judgment against delinquent lands for taxes, the court has no power to hear evidence and reduce the assessment for over valuation. If property is assessed too high, the owner should, under the 86th or 97th section of the Revenue Act, apply to have the assessment corrected.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • observing that a lessee with the exclusive rights of gas and oil produced on a tract of land may enforce its rights against a trespasser who enters upon that tract and constructs wells thereon
  • “It is well settled that appellees were not the owners of the oil in the earth…. The interest of appellees was the exclusive right to mine for oil on the premises.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Walker

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.