Case Name: Board of Education of School District No. 2, George H. Park, L. H. O'Conor, J. J. Walser, Miles B. Crafts and Clayton E. Crafts v. The Board of Education of School District No. 1, and Geo. A. Philbrick, Township Treasurer
Court: Illinois Appellate Court
Jurisdiction: Illinois
Decision Date: 1895-01-10
Citations: 57 Ill. App. 288
Docket Number: 
Parties: Board of Education of School District No. 2, George H. Park, L. H. O’Conor, J. J. Walser, Miles B. Crafts and Clayton E. Crafts v. The Board of Education of School District No. 1, and Geo. A. Philbrick, Township Treasurer.
Judges: 
Reporter: Illinois Appellate Court Reports
Volume: 57
Pages: 288–291

Head Matter:
Board of Education of School District No. 2, George H. Park, L. H. O’Conor, J. J. Walser, Miles B. Crafts and Clayton E. Crafts v. The Board of Education of School District No. 1, and Geo. A. Philbrick, Township Treasurer.
1. Taxes—Erroneously Collected—Who May Recover.—When, by a mistake of the county clerk in extending the school tax of one district upon real estate lying in another district, the same having been collected, a bill does not lie by the latter district to recover from the former the amount of the tax so erroneously collected. The district is not the representative of the tax payers for the purpose of adjusting their equities.
2. Equity Practice—One Suit for Many Persons (Waterman, J., dissenting).—When a large number of parties are interested in the same equitable relief, one suit may be maintained for all.
Memorandum.—In equity. Appeal from the Circuit Court of Cook County; the Hon. Oliver H. Horton. Judge, presiding. Submitted at the October term, 1894.
Affirmed.
Opinion filed January 10, 1895.
Grafts & Stevens, attorneys for appellants.
Henry B. Pebbles, attorney for appellees.

Opinion:
Hr. Justtce Hart
delivered the opinion oe the Court.
The appellants, who, beside the board, of education, are tax payers within the school district, filed this bill to recover from the appellee board, money which had been paid to it by reason of an alleged mistake made by the county clerk, in extending the school tax for district Ho. 1, upon real property lying in district Ho. 2.
The boundaries of the two districts are not set out in the bill, so that the court may determine in which district the lands lie; but the appellants content themselves with the averments that the lands are within, and have heretofore been taxed as part of district Ho. 2. It is not necessary to determine whether that is good pleading.
District Ho. 2 raised all the money it called for; district Ho. 1, no more than it called for. o The tax payers of district Ho. 2, exclusive of those who paid for the described lands, paid a higher rate than would have been required of them, and those of district Ho. 1 less, in consequence of the mistake. What equity is there in requiring district Ho. 1 to make good to the tax payers of district Ho. 2 the consequences of the mistake of the county clerk, when district Ho. 1 has gained nothing by it ? If there be any equity it is wholly in favor of the tax payers whose burdens have been made heavier against those who were thereby relieved.
The board of neither school district is the representative of tax payers to adjust their equities. Whether a bill by all the tax payers of district Mo. 2 against all those of' Mo. 1 would lie, or whether the mistake is irremediable, are questions not before us. The demurrers were rightly sustained aud the decree dismissing the bill is affirmed.