Town of Charleston v. McCrory

Citations

• 36 Ill. 456

Syllabus

<p>1- Listing property por taxation. Sections six and seven of the revenue law of 1853, require persons listing personal property for taxation, to make, sign and deliver to the assessor a statement of their property subject to taxation.</p> <p>2. Same. The thirty-fifth section of the same act requires the assessor to return these lists to the county clerk, who is required to carefully file and preserve them for one year.</p> <p>3. Town clerk. The town clerk has no right to receive or file such statements. If the town assessor returned them to the town clerk it was without authority, and by such an act, liability would not be imposed upon the town. Even if the tow.n authorities required it to be done, it would have been in violation of law, and would have created no liability on the town. The town clerk had no right to recover for filing these lists.</p>