People ex rel. Darr v. Alton R. Co.

• Citation: 43 N.E.2d 964,380 Ill. 380
• Decision Date: 21 September 1942
• Docket Number: No. 26654.,26654.
• Parties: PEOPLE ex rel. DARR, County Collector, v. ALTON R. CO.
• Court: Supreme Court of Illinois

380 Ill. 380

43 N.E.2d 964

PEOPLE ex rel. DARR, County Collector,

v.ALTON R. CO.

No. 26654.

Supreme Court of Illinois.

Sept. 21, 1942.

Appeal from Jersey County Court; Fred W. Howell, Judge.

Proceeding by the People on the relation of Floyd Darr, County Collector, against the Alton Railroad Company, for a judgment and order of sale of lands for delinquent taxes for the year 1940 and for a judgment fixing amount of taxes which had been previously paid by defendant under protest and for an order directing a refund, if any was found to have been unlawfully levied. From an adverse judgment, the defendant appeals.

Reversed and remanded with directions.Chapman & Thomas, of Alton, and Winston, Strawn & Shaw, of Chicago (Paul H. Moore and Charles J. Calderini, both of Chicago, of counsel), for appellant.

James T. Dolan, State's Atty., of Bloomington, for appellee.

MURPHY, Justice.

The county collector of Jersey county, appellee, applied to the county court for judgment and order of sale of lands for the delinquent taxes for the year 1940. As to the taxes which had been previously paid under protest there was included in the application a request for a judgment fixing the correct amount and for an order directing a refund, if any was found to be unlawfully levied.

Appellant, The Alton Railroad Company, filed objection to the following taxes levied against its property: the county highway tax $8.85, the town tax of the town of Jersey $133.37, the town tax of the town of Mississippi $36.97, the village tax of the village of Brighton $36.55 and the city tax of the city of Jerseyville $11.62. Some of the specific objections to the several items were excessive levies, improper itemization, indefiniteness as to purpose and the inclusion of more than one purpose for a single sum. Appellant alleged payment of all its taxes for the year 1940 but set up that the items objected to had been paid under protest. Accompanying the objections were receipts signed by the county collector showing payment of both installments under protest and also copy of the notice of protest which appellant had delivered to the county collector at the time the installments were paid, and for which the collector had acknowledged receipt.

Appellee moved to strike appellant's objections on the grounds that the notice of protest was not a sufficient compliance with the statute and that no official original or duplicate tax collector's receipt had accompanied the objections. No question is raised on this appeal as to the sufficiency of the allegations and showing in reference to the tax receipt. The objection to the notice of protest is that it did not set ‘forth the volume number and item number, as the same appear on the General Tax Bill, or a description of its property, or set forth the grounds of objection to said taxes, as required by statute.’ The order entered sustaining the motion to strike contained a finding that the notices of protest under which the two installments had been paid were not in compliance with the statute and that therefore the objections should be stricken. The order recited that by reason of appellant's failure to file a proper notice of protest it could not file objections to the tax and judgment was entered against appellant. This appeal is from that order.

Section 194 of the Revenue act of 1939 (Ill.Rev.Stat.1941, chap. 120, par. 675) provides that if any person shall desire to make objection to taxes pursuant to section 235 (par. 716) for any reason other than that the real estate is not subject to taxation, he shall first pay at least seventy-five per cent of the tax and that ‘such payment shall be accompanied by a writing, substantially in the following form:

‘Payment under protest.

‘Vol. No. ..... Item No. ..... (as the same appear on the General Tax Bill). Original amount of tax $...... Amount of payment $...... This payment shall be applied to the taxes of all taxing bodies ratably, subject to refund of ..... per cent of the tax, which is objected to on the ground (here set forth ground of objection) and is, accordingly, made under protest.

‘Name of taxpayer ........

‘Address ..........’

The two notices of protest delivered by appellant to the county collector were identical except for installment notations and necessary variations in date of presentment. They recite that:

‘Pursuant to Section 194 of the Revenue Act of 1939, payment of Two Thousand Seven Hundred Forty-five Dollars and Seventeen Cents ($2,745.17) is hereby made under protest, being payment of the Second Installment of the 1940 general taxes extened against the Railroad properties of The Alton Railroad Company described in your Railroad Tax Book.

‘This payment shall be applied to the taxes of all taxing bodies ratably, subject to the following refunds: 1. A refund of 4.9687% of the entire tax extended, which is objected to on the ground the rates of extension of the following taxing bodies are excessive, illegal and void in the amounts following.’

Then follows designation of the tax and the amount objected to as above set forth. The first installment...