This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1901 Excerpt: ... Thomas H. Hulbert v. The People ex rel. Raymond, County Collector. Opinion filed February SO, 1901. Taxes--in absence of fraud, question of valuation of property for taxation is not for courts. The ascertainment of the valuation of property for taxation by the person or persons appointed or elected as provided by the act of the legislature is not, in the absence of fraud, subject to the supervision of the courts. Appeal from the County Court of Cook county; the Hon. M. W. Thompson, Judge, presiding. George W. Wilbur, for appellant. Julius A. Johnson, County Attorney, W. F. StruckMann, Assistant County Attorney, and Frank L. ShepArd, Assistant County Attorney, for appellee. Mr. Justice Magruder delivered the opinion of the court: This is an appeal from a judgment of the county court, rendered upon the application of the county collector for judgment for delinquent taxes, against real estate belonging to the appellant. Appellant filed objections to the entry of judgment against his land, which objections were overruled, and judgment was entered by the court below for the taxes as levied. First--The first objection, made by the appellant, is that there was an over-valuation of his property for assessment, and that the amount assessed against the same was in excess of its fair value. We have held in a number of cases, that the constitution of this State prohibits the ascertainment of the value of property for purposes of taxation by any other person than a person elected or appointed by the legislature. Under the Revenue law of 1898 the power to value property for assessment is vested in the board of assessors in the first instance, and, upon review, in the board of review. Section 23 of the act of 1893 provides that, at the meeting of the board of assessors, t...