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Keogh v. Neely

June 11, 1931

KEOGH
v.
NEELY



Appeal from the District Court of the United States for the Eastern Division of the Northern District of Illinois; Charles Edgar Woodward, Judge.

Author: Alschuler

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

ALSCHULER, Circuit Judge.

The appeal is from a decree of the District Court dismissing appellant's bill upon appellee's motion. The bill charges in substance:

(a) Section 6 of article 4 of the Constitution of the State of Illinois provides that the General Assembly shall apportion the state into senatorial districts every ten years, beginning 1871; that it was the duty of the state to make such apportionment, but that the Legislature has failed in such duty, and has not reapportioned the state since the year 1901, since which time the change in population has been such that the last apportionment has become unjust and unequal, and deprives the inhabitants of certain parts of the state of equal representation in the General Assembly.

(b) That section 4 of article 4 of the Constitution of the United States provides that the United States shall guarantee to every state in this Union a republican form of government, and that the failure of the Legislature of the state to reapportion the state denies to the inhabitants of Illinois a republican form of government.

(c) That the ordinance of 1787 provides that the inhabitants of the territory shall receive the benefit of proportionate representation in the Legislature.

(d) That the Illinois Legislature has for more than twenty years refused, and still refuses, to justly reapportion the state, and that thereby certain districts of the state, and the inhabitants thereof, are without equal and just representation.

(e) That the government of the United States, under section 4 of article 4 of the United States Constitution, is obligated to enforce section 6 of article 4 of the Constitution of Illinois, requiring apportionment every ten years; that the United States has failed during the past twenty years to observe this mandate and to secure equal representation and a republican form of government for the inhabitants of the state of Illinois; and that because of such failure the government of the United States has ceased to have authority under the laws of the United States to levy or collect taxes within the state of Illinois from the citizens thereof.

(f) That appellee is the United States collector of internal revenue for the First district of Illinois.

(g) That the United States Revenue Act of 1928 is unconstitutional, and in direct violation of art. 5 of the amendments to the United States Constitution, which provides that property shall not be taken without due process of law or without just compensation.

(h) That appellant is a citizen of Illinois residing in said First district, and owns property, and has gross income from his property for the taxable year 1929 in excess of $5,000, but that he has not filed any federal income tax return nor paid any tax for that year, and refuses so to do.

(i) That appellee threatens to compel appellant to file federal income tax return for the year 1929 and pay the income taxes thereon, and, unless restrained by injunction, will levy upon and sell appellant's property to satisfy such income tax.

The bill asks preliminary and perpetual injunction restraining appellee from taking any steps to enforce collection from appellant of any federal income tax under the ...


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