Town of Lemont v. Singer & Talcott Stone Co.

Citations

• 98 Ill. 94
• 1881 Ill. LEXIS 230

Syllabus

<p>1. Taxation—enjoining collection of taxes—upon what grounds, generally, A court of equity will enjoin the collection of a tax when it has been levied on property exempt from taxation, or the same has been imposed when the law has not authorized it to be levied, or when it has been imposed by persons not empowered to levy it, or where it has been levied by persons authorized to levy it but they have exceeded the amount the law authorizes, or when fraud is clearly shown in fixing the valuation of property for taxation.</p> <p>2, Same—when it is proposed to apply the money for an illegal purpose. But where a tax is levied for a proper purpose by persons empowered to impose it, and it does not exceed the amount or rate allowed by law, its collection will never be restrained because there may be á threat to use it for an unauthorized or illegal purpose. When collected, if any attempt is made to pervert it to an illegal purpose, then equity will interfere and prevent the misappropriation.</p> <p>3. Same—as to claims improperly allowed by town auditors—and herein, of the power of a court of chancery to revise the acts of town authorities. Where town auditors audit and allow claims against the town and they are certified and presented to the town meeting, where they are discussed and approved by the voters, and a tax voted sufficient to pay them, and a further sum sufficient to defray the current expenses of the town, it will be presumed that there was no fraud in allowing such claims, although some of them may have been illegal and not allowable bylaw, and such tax will not be enjoined, if the tax is not in excess of that authorized to be levied and collected.</p> <p>4. A court of equity is not invested with jurisdiction to conduct the affairs of a township, or to supervise and control the action of its officers, or the people, so long as they confine themselves to the powers conferred by statute, though such action may be unwise and not for the best interests of the pe