Gardner v. People of State
| Decision Date | 30 September 1873 |
| Citation | 1873 WL 8388,68 Ill. 510 |
| Court | Illinois Supreme Court |
| Parties | SPENCER & GARDNERv.THE PEOPLE OF THE STATE OF ILLINOIS. |
OPINION TEXT STARTS HERE
APPEAL from the Circuit Court of Will county.
This was an application by the collector of Will county, to the county court of that county, for judgment against certain lands for taxes due thereon, for the year 1871, and costs. The case was taken by appeal to the circuit court.
The land-owners filed the following objections to the rendition of judgment: First, that the assessment was not in compliance with the constitution, which provides that taxes must be so levied as to be uniform, and in proportion to the value of the property upon which they operate; second, that the property was not assessed at its true value, being assessed several times higher than property of equal value adjoining the same.
The defendants below offered to prove the truth of their objections, which the court refused to allow, on the ground that the defendants had waived the objections by not making them before the proper boards of review, and rendered judgment against the lands and lots for the taxes assessed thereon, and the defendants appealed.
Messrs. VALLETTE & GARDNER, for the appellants.
Mr. JAMES K. EDSALL, Attorney General, and Mr. E. C. HAGAR, State's Attorney, for the People.
The question presented by this record is, whether, upon an application for judgment against real estate for delinquent taxes, the objection may be made, that there was too high a valuation placed upon the land by the assessor, in making the assessment.
The constitution provides, that the General Assembly shall provide such revenue as may be needful, by levying a tax by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its property--such value to be ascertained by some person or persons, to be elected or appointed in such manner as the General Assembly shall direct, and not otherwise.
The provision of the constitution has respect to the laws which should be passed by the legislature for the imposition of taxes, and not to the practical working of the laws. The framers of the constitution could not have contemplated any such consequence as that a tax levy should be void, in case an assessor should happen to omit to assess any taxable property, or should make an incorrect valuation of any property, whereby would be produced the result that every person would not actually pay a tax in proportion to the value of his property. There is no objection made that the revenue law is not framed in accordance with the constitutional principle.
The assessor is the officer who has been provided by the legislature for fixing the valuation of property for the purpose of taxation.
No appeal to any court is provided from the assessor's judgment in fixing the value of property for taxation, nor has any express authority been conferred upon a court to revise such valuation, or to correct an assessment, or order a new one, or to make a rebate of any tax.
And we are of opinion that the power does not belong to any court to revise the assessment made by an assessor, and change or set aside any valuation of property made by him, where his judgment has been honestly exercised, and upon a right basis. To do so, would seem to be to arrogate the power of ascertaining the value of...
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