Compilation of Tax Laws And Judicial Decisions of the State of Illinois Made B

Cover Compilation of Tax Laws And Judicial Decisions of the State of Illinois Made B
Compilation of Tax Laws And Judicial Decisions of the State of Illinois Made B
Illinois
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765. ] Ill Collector cannot levy on personalty to collect tax on realty. And payment of taxes under threat of sale of realty is not duress. Conkling vs. City of Springfield, 132—420. City council may not authorize payment of taxes in any funds differing from those provided by statute. Conkling vs. City of Springfield, 132 — 420. Amount of tax voluntarily paid cannot be credited on other taxes though the paid taxes was invalid. People (ex rel. ) vs. Chicago, B. & Q. E. Co. , 247—340, 345.
Distre
...ss for taxes. ] Section 156. In case any person, company or corporation shall refuse or neglect to pay the taxes imposed on him or them, when demanded, it shall be the duty of the collector to levy the same, together with the costs and charges that may ac- crue, by distress and sale of the personal property of the person, company or corporation who ought to pay the same. [Confined to personal property by Section 137. J Sale of property distrained — Surplus. ] Section 157. The col- lector shall give public notice of the time and place of sale, and of the property to be sold, with the name of the delinquent, at least five days previous to the day of sale, by advertisements, to be posted up in at least three public places in the town or district where such sale is to be made.

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