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5 Ill. App. 500

Binkert v. Jansen

Appellate Court of Illinois

Decided January 7, 1880

Appellate Court of Illinois · decided 1880-01-07

<p>Appeal in revenue cases.—In this case the court deeming the questions involved of sufficient importance, affirm the judgment below and certify the case to the Supreme Court. A doubt is expressed whether, under the law of 1879, this court can take cognizance of appeals in cases relating to the revenue.</p>

Decided 1880-01-07

Pee Cubiam.

¶1This was a bill by appellees to enjoin appellant, who was county collector of Adams county, from collecting certain taxes levied by the city of Quincy without authority of law as charged in the bill.

¶2On the 30th day of June, 1879, a demurrer was overruled to the bill and a final decree rendered by the court, making the injunction perpetual and requiring appellant to pay costs.

¶3From this decree an appeal was prayed by appellant to this court and allowed, and a bond entered into and approved on the 25th day of August, 1879.

¶4After a careful inspection of the record, we are of opinion that the decree of the court below should be affirmed.

¶5We are also of opinion that this cause involves questions of law of such importance, both on account of principal and collateral interests, as that it should be passed upon by the Supreme Court, and will therefore grant an appeal or writ of error to that court if desired to do so by appellant, according to the 8th sec. of the act to establish appellate courts, in force July 1, 1877, p. 71.

¶6We are by no means clear that this court has jurisdiction in the case.

¶7The act of 1879, See. 2, p. 222, session laws of 1879, provides that all appeals in cases relating to revenue shall be taken directly to the Supreme Court. This act went into force July 1, 1879, and the appeal was not perfected in this case until the 25th day of August following:

¶8See Shepler v. The People, opinion filed at Ottawa Sept., 1879. Yol. 1 Synoptical Beporter, p. 213.

¶9Decree affirmed.

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