Wabash, St. Louis & Pacific Railway Co. v. Johnson

Citations

• 108 Ill. 11
• 1883 Ill. LEXIS 49

Syllabus

<p>1. Taxes—assessment of omitted railroad personal property. Where a railroad company returns and files with the comity clerk of a county a sworn list of all its taxable property in such county, except its personal property in one town, which is omitted, it is made the duty of the town assessor to list and assess such omitted property, and if he lists it upon his general assessment roll instead of upon the county clerk’s copy of the railroad schedules furnished him, it is but an informality not affecting the substantial justice of the tax levied thereon, and furnishes no ground to enjoin the collection of the taxes extended on such assessment.</p> <p>2. Same—assessment of property not listed—no notice to owner necessa/ry. Where a person furnishes the assessor with a list and valuation of his property, which is accepted without question, the assessor has no power to alter or raise the same without notice to the party assessed; but where the assessor discovers other property than that listed, he is not required to give the owner notice before he can list and assess it.</p> <p>3. Same—when collection will be enjoined. A court of equity will not entertain a bill to restrain the collection of a tax, except in cases where the tax is unauthorized by law, or assessed upon property not subject to taxation, or where the assessment or levy has been made without legal authority, or fraud has occurred. Eor all other grounds the party must be left to his remedy at law, if any.</p>