Village of Nunda v. Village of Chrystal Lake

Citations

• 79 Ill. 311

Syllabus

<p>1. Injunction—to restrain collection of taxes. Courts of chancery in this State will assume jurisdiction to restrain the collection of taxes only in the following cases: Where officers exceed their power and levy, when, under the law, they can levy no such tax, because the tax is not authorized; or where the persons attempting to make the levy are not officers de jure or defacto; or where the tax is levied on property wholly exempt; or where the law under which it is levied violates the rule of uniformity and is therefore unconstitutional.</p> <p>2. Same—at whose suit. One municipality can not obtain an injunction to restrain the collection of tax levied by another municipality. That remedy can be invoked only by the tax-payer.</p> <p>3. Remedy—to inquire into organization of municipal corporation. On a bill to enjoin the collection of a tax, the court will not permit the inquiry tobe made whether the body imposing the tax is legally organized, and continues to exist as such body.</p> <p>4. Thus, after the incorporation of a village, another was incorporated embracing a part of the territory of the first, and proceeded to levy a tax for municipal purposes, which the first sought to enjoin: Held, that the legality of the second incorporation as to territory embraced in the first could not be settled in such a proceeding.</p>