Vieley v. Thompson

Citations

• 44 Ill. 9

Syllabus

<p>1. Chancery—motion to dismiss before answer. Although irregular and unknown to correct chancery practice, a motion to dismiss a bill, interposed before answer, and acted upon by the court, must be held to have the same effect as a demurrer.</p> <p>2. Tax—lemy of special. To make the levy of a special tax valid, every requirement of the law authorizing it must be strictly complied with.</p> <p>3. Injunction—io restrain collection of tax. A court of chancery will take jurisdiction and restrain by injunction the collection of a tax, if not authorized by law, or imposed on property exempt from taxation, or where the assessment was vitiated by fraud, or the tax-payer likely to suffer irreparable injury, or if the persons levying the same are not officers de jure or de facto.</p>