Searing v. Heavysides

Citations

• 106 Ill. 85
• 1883 Ill. LEXIS 146

Syllabus

<p>Taxes—when enjoined in equity. Where an assessor assesses personal • property against one who was not the owner of the same on the 1st day of May, in the year for which the assessment is made, and who had no possession or control over the same at that time, and had no interest therein, the taxes levied on such assessment will be without warrant of law; and if the town board of review and county board refuse to give relief on application and proof, a court of equity will restrain the collection of such tax.</p>