Darling v. Gunn

• Decision Date: 30 June 1869
• Citation: 50 Ill. 424,1869 WL 5243
• Parties: ANDREW DARLINGv.ENOS GUNN, Collector of the Town of Olney.
• Court: Illinois Supreme Court

50 Ill. 424

1869 WL 5243 (Ill.)

ANDREW DARLING

v.ENOS GUNN, Collector of the Town of Olney.

Supreme Court of Illinois.

June Term, 1869.

OPINION TEXT STARTS HERE

APPEAL from the Circuit Court of Richland county; the Hon. R. S. CANBY, Judge, presiding.

The opinion of the court contains a sufficient statement of the case.

Messrs. SHAW, HAYWARD & KITCHELL, for the appellant.

Messrs. WILSON & HUTCHINSON, for the appellee.

Mr. JUSTICE WALKER delivered the opinion of the Court:

This was a bill in equity, filed by appellant, in the Richland Circuit Court, against appellee, who was town collector, to restrain the collection of a portion of a tax which had been assessed against him, upon the ground that the levy of the same was illegal.

It appears that the town assessor called upon appellant, who returned a list of his taxable property, which embraced a considerable amount of bank stock, which the assessor valued and entered upon his books at par. Appellant appealed to the board of revision, consisting of the supervisor, town clerk and assessor, when they reduced the assessment of the bank stock to one-third of its par value, and it was thus entered on the assessor's books. On their being returned to the office of the county clerk, the board of supervisors, at their next September meeting, raised the assessment of the bank stock to its par value, and ordered the county clerk to extend the tax on that valuation, which he did, and placed the collector's books, with the tax thus extended, in the hands of appellee for collection.

It appears that the board of revision, in reducing the assessment of appellant's bank stock to one-third of its value, only equalized its valuation with other personal property, which had been assessed at but one-third of its value.

The board of supervisors became parties to the suit, and filed a cross-bill and answered the original bill, and on a hearing, the court below dismissed the original bill and dissolved the temporary injunction previously granted, and complainant brings the case to this court on appeal, and asks a reversal of the decree below.

In counties acting under township organization, each town annually elects, with other officers, a town assessor, who is required by the law to assess and value all property liable to taxation in his township, and to return to the clerk of the county court such list of assessments and valuation within a prescribed period. But before he makes such return, he is required to give notice of the time and place that he, the town clerk, and the supervisor of the town, will meet as a board of revision, and when thus met, it is made their duty to hear all appeals from the assessment made by the assessor, and to correct the same, and when the assessment roll is thus corrected it is required to be returned to the clerk, and on the assessment roll thus made out and corrected, the clerk is required to extend the tax on the collector's books. Sec. 13, art. 16, Sess. Laws 1861, p. 242.

The 15th section of the same article declares, that the board of supervisors shall have power to equalize the assessment of the real estate of the several towns of the county, but gives no power over personal property. The 16th section of the same article declares, that whenever it shall be made to appear, by affidavit or otherwise, to their satisfaction, the assessment to have been unlawfully, partially or improperly made, and that such assessment is grossly wrong and partial, they shall amend such assessment, or declare the same null and void, and shall have power to appoint some suitable person or persons, who shall be residents of the town, to make a new assessment of the property therein, and make return by a day to be named. And the 18th section declares, that the person appointed to make the assessment shall take the oath prescribed for the assessor, and shall proceed to make the assessment, and shall give the same notice of the time and...