Swinney v. Beard

Citations

• 71 Ill. 27

Syllabus

<p>1. Injunction—to restrain the collection of taxes. A bill in equity to restrain tlie collection of taxes is not looked upon with favor by courts of chancery, and it may be laid down as the settled rule of this court, that a court of equity will not take jurisdiction, except in certain specified cases.</p> <p>3. A court of equity will not interfere to restrain the collection of a tax, except where the tax is unauthorized by law, or where it is assessed upon property not subject to taxation, and even in such cases, it will not take jurisdiction except under special circumstances showing that the collection of the tax will be likely to produce irreparable injury, or cause a multiplicity of suits. When levied by officers or persons authorized by law to levy the same, the collection of the tax will not be restrained on the ground of irregularities and informalities in its levy or collection; but if the levy shows on its face that it was made for an unauthorized purpose, or for fraudulent purposes, it has been held that a court of equity may stay its collection by injunction.</p> <p>3. Taxes—interest on back taxes. The statute providing for the extension and addition of uncollected back taxes to those of the current year, authorizes the extending of interest on such back taxes, but fails to state the rate of interest. Under this statute, the county clerk is not warranted in computing the interest at ten per cent; it should be computed at six per cent.</p> <p>4. The fact that the county clerk has computed ten instead of six per cent interest on back taxes, will not justify a court of equity in enjoining the collection of the whole tax. A party seeking to enjoin on this ground must show in his bill that he has tendered all of the levy except such unauthorized interest, and offered to pay all except that, under the principle, he who seeks equity must do equity.</p> <p>5. Chanceby pbactice—dismissing bill on motion. According to the correct chancery practice, a demurrer sh