(DOWNLOAD) "Lakefront Realty Corp. v. Lorenz" by Supreme Court of Illinois * Book PDF Kindle ePub Free
eBook details
- Title: Lakefront Realty Corp. v. Lorenz
- Author : Supreme Court of Illinois
- Release Date : January 18, 1960
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
Plaintiff, the Lakefront Realty Corporation, prosecutes this appeal from a decree of the circuit court of Cook County which, on the ground of lack of jurisdiction, dismissed an amended complaint whereby it was sought to enjoin defendant, the county treasurer, from apportioning or disbursing allegedly excessive 1958 taxes totaling $3,069,442 collected for the county corporate fund. The revenue is involved giving us jurisdiction on direct appeal. Lackey v. Pulaski Drainage Dist. 4 Ill.2d 72. On June 22, 1959, as soon as the 1958 tax was extended, plaintiff filed a complaint alleging that .022% of the total county rate of .282% had been levied to produce revenue for the corporate fund in excess of its appropriated needs and prayed that its collection be enjoined on the grounds that the excess was an unauthorized tax, and that plaintiff was without an adequate remedy at law. Before issue could be joined under this complaint the 1958 taxes became due and went into collection, whereupon plaintiff paid its taxes in full, under protest, and filed an amended complaint in this cause. The latter pleading, purporting to be for a class, repeated the allegations of an unauthorized tax and inadequate remedy at law, alleged that plaintiff and countless other persons had been incorrectly compelled to pay the unauthorized tax under pressure of severe statutory penalties, and prayed that defendant be enjoined from apportioning or disbursing such tax. Additionally, the amended complaint contained a general prayer for equitable relief under which it is claimed that equity, in the exercise of its traditional powers, may order a refund of the unauthorized tax. Defendant filed an answer to the amended complaint, after which the chancellor, on plaintiff's motion, entered an order directing defendant to impound until further order $1,000,000 of the 1958 taxes collected for the corporate fund. When the cause came on for trial plaintiff introduced evidence and rested its case, at which time defendant moved to dismiss the suit for lack of jurisdiction. The chancellor granted the motion and entered the decree of dismissal from which plaintiff appeals, but continued in force, pending appeal, the impounding order he had previously entered. Defendant took a cross appeal from the latter part of the decree but has not pursued it in his brief or argument to this court.