Standard Oil Co. v. Magee
| Decision Date | 19 June 1901 |
| Citation | 191 Ill. 84,60 N.E. 802 |
| Parties | STANDARD OIL CO. v. MAGEE et al. |
| Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
Error to circuit court, Cook county; M. F. Tuley, Judge.
Bill by the Standard Oil Company against John J. Magee and others. From an order sustaining a demurrer to the bill, complainant brings error. Affirmed.
Alfred D. Eddy, for plaintiff in error.
Julius A. Johnson, Co. Atty., and Frank L. Shepard, Asst. Co. Atty., for defendants in error.
This is a proceeding by bill in equity, begun in February, 1900, by the Standard Oil Company, plaintiff in error here, in the circuit court of Cook county, to enjoin the collection of certain taxes assessed against its personal property situated at Ninety-Fifth street and Marquette avenue, in the city of Chicago. The bill alleges that in April, 1899, the complainant filed with the board of tax assessors a correct schedule of its property located at that place, amounting to $1,401.63; that the board of assessors ignored the schedule, and, without giving notice to the complainant, fraudulently and wrongfully assessed it in the sum of $30,000 full value on ‘merchandise’ and $20,000 full value on ‘all other property not enumerated’; that, upon learning of the raising of this assessment, complainant caused to be filed with the board of review a written protest against the fraudulent and unlawful assessment, but the board refused to grant complainant a hearing, and arbitrarily and fraudulently confirmed the assessment; and that the collector of taxes is now threatening to enforce payment of the unlawful taxes so levied. The collector of the town of Hyde Park and the county treasurer of Cook county are made parties defendant to the bill. The prayer is that the unlawful assessment be set aside, and that the collector and county treasurer be restrained from enforcing payment of the taxes. To this bill defendants filed a demurrer, which was sustained by the court. The cause is brought here by writ of error.
The theory of the bill is that the action of the board of assessors in raising the assessment was unjust and fraudulent. The matter was presented before the board of review for their consideration, but complainant was refused a hearing. The question for decision here is whether the complainant, under these circumstances, can have relief in equity against an assessment which is alleged to have been fraudulently made. A court of equity has no jurisdiction of this case as presented by the bill. The...
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Bistor v. McDonough
...of review is required to give a hearing, and to correct the assessment ‘as shall appear to be just.’ Section 329; Standard Oil Co. v. Magee, 191 Ill. 84, 60 N. E. 802. Payment of taxes as finally assessed and extended against real estate is enforced, in the first instance, not by distraint ......
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Cochise County v. Copper Queen Consol. Min. Co.
...may have been committed in the assessment." Stanley v. County of Albany, 121 U.S. 535, 7 S.Ct. 1234, 30 L.Ed. 1000; Standard Oil Co. v. Magee, 191 Ill. 84, 60 N.E. 802; Oregon and W.M. Sav. Bank v. Jordan, 16 Or. 113, P. 621; New Haven Clock Co. v. Kochersperger, 175 Ill. 383, 51 N.E. 629; ......
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American Mut. Liability Ins. Co. v. McDonough
...of review is required to give a hearing, and to correct the assessment `as shall appear to be just.' Section 329; Standard Oil Co. v. Magee, 191 Ill. 84, 60 N. E. 802. Payment of taxes as finally assessed and extended against real estate is enforced, in the first instance, not by distraint ......
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People ex rel. Winbourn v. District Court of Eighth Judicial Dist. In and For Boulder County
... ... 166, 173, 176 P. 498; Union National Bank ... v. Board of Commissioners of Weld County, 75 Colo. 298, 299, ... 225 P. 851; Standard Oil Co. v. [87 Colo. 323] Magee, 191 ... Ill. 84, 60 N.E. 802; Board of County Commissioners of Bent ... County v. Atchison, T. & S. F. R. R. Co., ... ...