{ "id": 4789100, "name": "The City of Carlinville v. Ferdinand Taggart", "name_abbreviation": "City of Carlinville v. Taggart", "decision_date": "1878-11", "docket_number": "", "first_page": "607", "last_page": "609", "citations": [ { "type": "official", "cite": "2 Ill. App. 607" } ], "court": { "name_abbreviation": "Ill. App. Ct.", "id": 8837, "name": "Illinois Appellate Court" }, "jurisdiction": { "id": 29, "name_long": "Illinois", "name": "Ill." }, "cites_to": [ { "cite": "78 Ill. 570", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 823984 ], "opinion_index": -1, "case_paths": [ "/ill/78/0570-01" ] }, { "cite": "11 Minn. 321", "category": "reporters:state", "reporter": "Minn.", "case_ids": [ 558693 ], "opinion_index": -1, "case_paths": [ "/minn/11/0321-01" ] }, { "cite": "10 Johns. 404", "category": "reporters:state", "reporter": "Johns.", "case_ids": [ 2135894 ], "opinion_index": -1, "case_paths": [ "/johns/10/0410-01" ] }, { "cite": "77 Ill. 539", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 821734 ], "opinion_index": -1, "case_paths": [ "/ill/77/0539-01" ] }, { "cite": "47 Ill. 396", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 5270791 ], "opinion_index": -1, "case_paths": [ "/ill/47/0396-01" ] }, { "cite": "41 Ill. 46", "category": "reporters:state", "reporter": "Ill.", "opinion_index": -1 }, { "cite": "38 Ill. 160", "category": "reporters:state", "reporter": "Ill.", "opinion_index": -1 }, { "cite": "75 Ill. 152", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2702175 ], "opinion_index": -1, "case_paths": [ "/ill/75/0152-01" ] }, { "cite": "69 Ill. 314", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2636845 ], "opinion_index": -1, "case_paths": [ "/ill/69/0314-01" ] }, { "cite": "38 Ill. 274", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 428220 ], "opinion_index": -1, "case_paths": [ "/ill/38/0274-01" ] }, { "cite": "13 Ill. 728", "category": "reporters:state", "reporter": "Ill.", "opinion_index": -1 }, { "cite": "4 Gilm. 221", "category": "reporters:state", "reporter": "Gilm.", "case_ids": [ 2561675 ], "opinion_index": -1, "case_paths": [ "/ill/9/0221-01" ] }, { "cite": "17 Ill. 104", "category": "reporters:state", "reporter": "Ill.", "opinion_index": -1 }, { "cite": "14 Ill. 78", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2586114 ], "opinion_index": -1, "case_paths": [ "/ill/14/0078-01" ] }, { "cite": "15 Ill. 7", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 436797 ], "opinion_index": -1, "case_paths": [ "/ill/15/0007-01" ] }, { "cite": "61 Ill. 397", "category": "reporters:state", "reporter": "Ill.", "case_ids": [ 2460835 ], "opinion_index": -1, "case_paths": [ "/ill/61/0397-01" ] } ], "analysis": { "cardinality": 317, "char_count": 4288, "ocr_confidence": 0.501, "pagerank": { "raw": 4.03580807328026e-08, "percentile": 0.15362343518869248 }, "sha256": "1795b87206ea62b742ac0321d781568684c729f6aa0ed24e2876a563f046ac37", "simhash": "1:6463b491a3bb6d6c", "word_count": 768 }, "last_updated": "2023-07-14T20:23:02.092512+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [], "parties": [ "The City of Carlinville v. Ferdinand Taggart." ], "opinions": [ { "text": "Higbee, P. J.\nThis was an action of debt commenced before a justice of the peace of Macoupin county, by the city of Carlinville, to recover from appellee a tax assessed against his land in his said city for the year 1873. After a trial before the justice of the peace, an appeal was taken to the Circuit Court of said county, where a judgment was rendered against the city, from which an appeal is taken to this Court.\nWe do not deem it necessary to decide upon the various errors assigned and discussed in the briefs in this case. The suit is brought to recover city taxes assessed, levied and attempted to he collected by the officers of the city under an ordinance passed in July, 1873, in pursuance of an act entitled \u201cAn act in regard to the assessment of property and the levy and collection of taxes by incorporated cities in the State,\u201d approved April 15, 1873, and in force July 1,1873, known as the \u201c City Tax Act.\u201d\nThe Supreme Court of this State, in the case of the People ex rel. v. Cooper, 83 111. 585, held this law to he unconstitutional and void, and that the collection of a tax levied under it by the city officers could not he enforced by law.\nSince this decision of the Supreme Court the legislature has passed an act intended to enable cities to collect the tax of 1873, entitled \u201cAn act in regard to the assessment, levy and collection of the taxes of incorporated cities in this State for years prior to the year 1877.\u201d Approved IVIay 5, 1877. See Session Laws 1877, p. 56. This act fully recognizes the inva. lidity of \u201c the City Tax Act,\u201d and provides a new mode for the levy and collection of city taxes for said year.\nThe tax sought to he recovered in this suit having been levied without authority of law, cannot be collected by suit.\nJudgment affirmed.", "type": "majority", "author": "Higbee, P. J." } ], "attorneys": [ "Messrs. S. S. & E. A. Gilbert, for appellant;", "Mr. Horace Gwnr and Mr. C. A. Walker, for appellee;" ], "corrections": "", "head_matter": "The City of Carlinville v. Ferdinand Taggart.\nMunicipal taxes\u2014Collection\u2014Unconstitutionality oe act.\u2014The act in regard to the assessment of property, and the levy and collection of taxes by incorporated cities, approved April 15, 1873, in force July 1, 1873, is unconstitutional and the collection of a tax under it cannot be enforced.\nAppeal from the Circuit Court of Macoupin county; the Hon. C. S. Zane, Judge, presiding.\nMessrs. S. S. & E. A. Gilbert, for appellant;\nthat debt or assumpsit will lie for taxes, cited Town of Geneva v. Cole, 61 Ill. 397; Dunlap v. County of Gallatin, 15 Ill. 7; Dillon on Municipal Corporations, 750; Ryan v. Gallatin county, 14 Ill. 78.\nThe county board may institute suit for taxes due on forfeited property: Rev. Stat. 1874, 896, \u00a7 230.\nUpon the rule of construction of statutes: Zarresseler v. The People, 17 Ill. 104; Bruce v. Schuyler et al. 4 Gilm. 221; Tyson v. Postlewaite, 13 Ill. 728; Chicago v. Quimby, 38 Ill. 274; Card v. McCaleb, 69 Ill. 314.\nThe remedies given by statute for the collection of taxes are only cumulative: Dugan v. Baltimore, 1 Gill. & J. 383.\nThe act authorizing the disconnection of territory from any city, is unconstitutional, and the fact that appellee\u2019s land was disconnected from the city under that act, is no defense in this case: City of Galesburg v. Hawkinson et al. 75 Ill. 152.\nThe decree of court authorizing such disconnection being void, may be attacked collaterally: White v. Jones et al. 38 Ill. 160; Campbell v. McCahan et al. 41 Ill. 46; Huls v. Buntin, 47 Ill. 396.\nMr. Horace Gwnr and Mr. C. A. Walker, for appellee;\nthat there must be a valuation of the property in order to create a valid assessment and levy of taxes, cited Constitution, Art. 9; Lebanon et al v. O. & M. Ry. Co. 77 Ill. 539.\nThe evidence should show that the land taxed was within the corporate limits of the city: Cooley on Taxation, 15; Rev. Stat. 1867, 479; Dillon on Municipal Corporations, \u00a7 124; Greenleaf on Ev. 8.\nIt must be shown that the tax was levied by the city council: Laws 1873, 51; Cooley on Taxation, 257.\nThe tax should have been demanded before suit brought: Thomson v. Gardner, 10 Johns. 404; St. Anthony v. Greely, 11 Minn. 321.\nThe statute of 1874 has overruled or modified the prior decisions of the Supreme Court, relative to proceedings for collection of the revenue: Chiniquy v. The People, 78 Ill. 570.\nTaxes are not debts, and statutory remedies only can be resorted to for their collection: Cooley on Taxation, 300." }, "file_name": "0607-01", "first_page_order": 603, "last_page_order": 605 }