St. Clair County IL Archives Court.....Edwards, Vs. Beaird 1819-31
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Deb Haines http://www.genrecords.net/emailregistry/vols/00003.html#0000719 June 4, 2008, 11:02 pm

Source: Reports Of Cases Illinois
Written: 1819-31

November Term 1823.


Ninian Edwards, Plaintiff in Error, v. William A. Beaird, Defendant in Error.

ERROR TO ST. CLAIR.

A bill may be dismissed in all cases on motion, when the court is satisfied 
there is no equity in it.

The act of 1819, laying a tax on certain property, makes no distinction 
between residents and non-residents—the lien attaches on the property, and not 
on the person.

Edwards filed a bill in chancery against Beaird, as sheriff of St. Clair 
county, in the circuit court of that county, stating that he was not a 
resident of St. Clair county, and that the county court of said county has 
levied a tax on town lots, the property of complainant, from which he prayed 
to be relieved, and that Beaird might be enjoined from collecting the tax 
assessed upon them. The defendant appeared, and moved the court to dismiss the 
bill, which motion the court sustained and dismissed the bill; to reverse 
which opinion, Edwards prosecuted a writ of error.

Opinion of the Court by Justice John Reynolds. The act of the 27th March, 
1819,* on the subject of laying a tax on certain property, makes no 
distinction between residents and non-residents. The whole tenor of the 
statute shows that the lien is created on the property to be taxed, and not on 
the owner of the property. All property of a certain description, in which 
town lots are included, is subject to be taxed by the county court. It is 
objected that the bill was dismissed on the defendant's motion. This may be 
done in all cases where the court is satisfied there is no equity in the face 
of the bill. The judgment of the circuit court must be affirmed. (1)

Judgment affirmed.

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* Laws of 1819, page 313.

(1) Affirmed in Fisher v. Stone, 3 Scam., 68; Parkinson v. Trousdale, id., 
371; State Bank v. Stanton, 2 Gilm., 352; Puterbaugh v. Elliott et al., 22 
Ill., 157.

Additional Comments:
Reports of Cases at Common Law and in Chancery, Argued and Determined in the 
Supreme Court of the State of Illinois, From its First Organization in 1819, 
to the End of December Term, 1831. By Sidney Breese, Counsellor at Law. Second 
Edition, with Additional Notes, By Edwin Beecher. Chicago: Callaghan & 
Company, 1877.

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