Cleghorn v. Postlewaite

• Decision Date: 30 April 1867
• Citation: 43 Ill. 428,1867 WL 5060
• Parties: JOHN D. CLEGHORNv.THOMAS H. POSTLEWAITE et al.
• Court: Illinois Supreme Court

43 Ill. 428

1867 WL 5060 (Ill.)

JOHN D. CLEGHORN

v.THOMAS H. POSTLEWAITE et al.

Supreme Court of Illinois.

April Term, 1867.

APPEAL from the Circuit Court of Iroquois county; the Hon. CHARLES R. STARR, Judge, presiding.

This was a bill in chancery filed by Cleghorn in the Circuit Court of Iroquois county to restrain the town collector from collecting taxes on $10,000 wrongfully assessed against him.

The bill alleges that the complainant commenced his residence in the town of Lodi, Iroquois county, in December, 1863 and remained there until December, following. That in June, 1864, Thomas H. Postlewaite, being the assessor of the town of Lodi, called on the complainant for a list of his taxable property, and for that purpose left a blank statement to be filled up by him; that the complainant, on the 27th day of June, 1864, filled out said blank statement, returning therein two horses, valued at $100; one watch, six dollars; amount of credits on hand, about $25,000; the statement further showed, that the indebtedness of the complainant was about $30,000; that the list was certified by the complainant as being a full, complete and perfect list of all his property liable to taxation; that the same was delivered to the town assessor, who received it without objection.

The complainant further states in his bill, that, from the time of the delivery of said list to the assessor, until in December, 1864, he believed the same was perfectly satisfactory to that officer; that in December, 1864, the said Postlewaite, then being the collector of said town, called upon him for a payment of his taxes, claiming, that the complainant's taxable property was assessed at $10,000, upon which there was due $405 taxes.

The bill further shows, that the sum of $10,000, assessed against the complainant was wholly and entirely unjust, erroneous and revengeful; that he had no knowledge of said erroneous assessment until December, 1864; that as no time during said year was he possessed, or had in hand $10,000 over and above his indebtedness; that he did not know by whom the sum was assessed against him; and that had he known that any sum was assessed different from the amount given in the list, he would have had it corrected.

The bill further alleges, that the defendant, Postlewaite, now being collector of taxes for said town, is endeavoring to collect the said sum of $405 from the complainant, and threatens to levy on property unless that sum be paid; that the complainant fears that the said town collector will destrain his property, or return said taxes as delinquent to the county collector. A copy of the list of taxable property delivered by the complainant to the town assessor is attached to the bill as an exhibit.

The bill prays for an injunction restraining the collection of the tax, and that the said assessment be set aside, and be declared null and void. An injunction was granted by the master in chancery.

The defendant demurred to the bill. Upon the hearing, the demurrer was sustained; and upon motion the bill dismissed.

The case is brought to this court by appeal.

Mr. GEO. B. JOINER, for the appellant.

Messrs. WOOD & LONG, for the appellees. Mr. JUSTICE BREESE delivered the opinion of the Court:

The question presented by this record is not of difficult solution. When a party liable to taxes, makes out and delivers to the assessor a list of his taxable property, and which is accepted by the assessor without question, that officer has no power afterward, arbitrarily and...