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81 Ill. App. 404

Huling v. Ehrich

Appellate Court of Illinois

Decided April 11, 1899

Appellate Court of Illinois · decided 1899-04-11

<p>1. Appellate Court Jurisdiction—Jr Revenue Matters.—The Appellate Court has no jurisdiction of an appeal from a decree upon a bill to restrain the collection of taxes.</p>

Cited by 1 later decisions — most recently March 1904

1 state decisions

Relies on Phœnix Grain & Stock Exchange v. Gleason

Good law ✅— No negative treatment on recordhow we know

Appeal dismissed · Decided 1899-04-11

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Mr. Justice Higbee

¶1delivered the opinion of the court.

¶2This was a bill in chancery filed by appellant against appellee, as town collector, to restrain him from the collection of a portion of the taxes assessed against appellant, on his personal property.

¶3Appellant based his right to an injunction upon the claim that the town board of review raised his assessment without notice to him. Upon a hearing the court dismissed the bill and granted an appeal to this court.

¶4Section 88 of the Practice Act provides that all appeals “ relating to revenue ” shall be taken directly to the Supreme Court.

¶5In Phoenix Grain and Stock Exchange v. Gleason, 22 Ill. App. 373, it was held that the Appellate Court has no jurisdiction of an appeal from a decree upon a bill to restrain the collection of taxes.

¶6The same question is presented in this case, and following that rule we hold that this court has no jurisdiction of the appeal.

¶7The appeal will therefore be dismissed at appellant’s cost.

¶8Appeal dismissed.

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