Spencer & Gardner v. People

Citations

• 68 Ill. 510

Syllabus

<p>1. Taxation—excessive valuation and omission to assess some property no ground for defeating application for judgment. On application for judgment against lands for delinquent taxes, it is no defense that the property was valued too high, when it was not fraudulently done; nor will the fact that some property, in the same jurisdiction, was omitted from the assessment, be ground for defeating the judgment.</p> <p>2. Same—court has no power to revise assessment. The courts have no power to revise the assessment of property made by the assessor, or to change or set aside any valuation of property made by him, whenhis judgment has been honestly exercised, and the assessment is made upon a right basis.</p> <p>3. Same—constitutional provision relating to, construed. The constitutional provision relating to the uniformity of taxes, has respect to the laws which may be passed for the imposition of taxes, and not to the particular working of the laws.</p>