People ex rel. Hoyne v. Fisher

Appellate Court of Illinois

People ex rel. Hoyne v. Fisher

195 Ill. App. 307, 1915 Ill. App. LEXIS 300

CourtAppellate Court of Illinois

DecidedNovember 8, 1915

DocketGen. No. 21,753

StatusPublished

This text of 195 Ill. App. 307 (People ex rel. Hoyne v. Fisher) is published on Counsel Stack Legal Research, covering Appellate Court of Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

People ex rel. Hoyne v. Fisher, 195 Ill. App. 307, 1915 Ill. App. LEXIS 300 (Ill. Ct. App. 1915).

Pincite

Opinion

Mr. Justice Baker

delivered the opinion of the court.

4. Taxation, § 199*—when statute provides penalty for refusal to make and swear to schedule. The provision in the Act of 1898 (J. & A. ¶ 9534) that on the refusal of a person to make and swear to a schedule of his property for taxation, the assessor shall list his property and add to the valuation an amount equal to fifty per cent, of such valuation, provides a penalty for such refusal. 5. Statutes, § 152*—when statute imposing penalty is repealed by implication. Where there are two statutes imposing a penalty and the penalty imposed by one is not the same as that imposed by the other, the later statute repeals the earlier by implication. 6. Mandamus, § 16*—when petition for leave to apply for writ properly denied. Rev. St., ch. 120, see. 24 (J. & A. ¶ 9238), providing that one required by law to list personal property who shall refuse, neglect or fail when requested by the proper assessor to do so shall be guilty of a misdemeanor, held repealed by implication by Act of 1898, sec, 19 (J. & A. ¶ 9534), providing that on the refusal of a person to make and swear to a schedule of his property therein required, the assessor shall list his property and add to the valuation an amount equal to fifty per cent, of such valuation, and hence a petition for a writ of mandamus to compel a judge to grant leave to file an information charging an offense under the act, is properly denied. .

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Mr. Justice Baker

delivered the opinion of the court.

4. Taxation, § 199*—when statute provides penalty for refusal to make and swear to schedule. The provision in the Act of 1898 (J. & A. ¶ 9534) that on the refusal of a person to make and swear to a schedule of his property for taxation, the assessor shall list his property and add to the valuation an amount equal to fifty per cent, of such valuation, provides a penalty for such refusal. 5. Statutes, § 152*—when statute imposing penalty is repealed by implication. Where there are two statutes imposing a penalty and the penalty imposed by one is not the same as that imposed by the other, the later statute repeals the earlier by implication. 6. Mandamus, § 16*—when petition for leave to apply for writ properly denied. Rev. St., ch. 120, see. 24 (J. & A. ¶ 9238), providing that one required by law to list personal property who shall refuse, neglect or fail when requested by the proper assessor to do so shall be guilty of a misdemeanor, held repealed by implication by Act of 1898, sec, 19 (J. & A. ¶ 9534), providing that on the refusal of a person to make and swear to a schedule of his property therein required, the assessor shall list his property and add to the valuation an amount equal to fifty per cent, of such valuation, and hence a petition for a writ of mandamus to compel a judge to grant leave to file an information charging an offense under the act, is properly denied. .

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Bluebook (online)

195 Ill. App. 307, 1915 Ill. App. LEXIS 300, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-hoyne-v-fisher-illappct-1915.