Town of Geneva v. Cole

Citations

• 61 Ill. 397

Syllabus

<p>1. Collection op taxes—remedy. The remedy by distress for the collection of taxes is not necessarily exclusive, but a liability for taxes can be enforced by action of debt.</p> <p>2. Municipal corporation—questioning its corporate existence. In an action of debt brought by an incorporated town against a resident thereof to recover of the latter an amount of tax assessed against him on his property situate in the town, it was held, that the legal existence of the corporation could not be tested in such action.</p>