Town of Virden v. Needles

Citations

• 98 Ill. 366
• 1881 Ill. LEXIS 266

Syllabus

<p>1. Chancery—personal decree not proper as to persons not served with process. Where the bonds and coupons of a municipal corporation issued to a railway company are not under the control of the court, nor their holders personally within the jurisdiction of the court, no decree can be entered to enforce the surrender or cancellation of such bonds and coupons, on bill filed to enjoin the collection of taxes levied for their payment, and to enjoin the payment over of taxes already collected. Notice by publication, to the unknown holders of such bonds and coupons, will only enable the court to give effect to the proceeding so far as it is in rem. It will not authorize a personal decree against such holders.</p> <p>2. Where persons who are necessary parties refuse to appear, and the court has no power to reach them by its process and compel them to appear, the bill must be dismissed as to them.</p> <p>3. Same—decree must have a basis in the pleadings. On bill filed to enjoin the collection of taxes levied for the payment of municipal bonds and coupons thereto attached, and prevent the treasurer from applying taxes, already collected, to the payment of such bonds and coupons, no decree can be rendered directing the paying over of the taxes collected to the municipal authorities where the bill contains no such prayer, or where there is no allegation that there is any definite amount of such money in the hands of the treasurer.</p> <p>4. Taxes—right to have taxes illegally collected paid over to any one other than taxpayers. One of several tax-payers who have paid an illegal tax, which is no revenue, has no right to a decree compelling the treasurer holding such tax money collected by him to pay the same over to the corporate authorities levying the same, or for whose indebtedness it was levied. If the tax is without authority of law, it is no revenue, but belongs to the several persons paying the same, and it can not be taken from them and donated without their consent