illegal is governed by the maxim as to the legal part, and its collection cannot be enjoined in toto, but only as to the illegal part; and then only upon payment of the part conceded and admitted to be legal, the reason being that the defendant has an “equity” to receive the part conceded by the plaintiff to be legal and the latter must “do equity” by paying it. Conway v. Waverly, 15 Mich. 257; Palmer v. Napoleon, 16 Mich. 176; Bank v. Cook, 77 Ill. 622; Binkert v. Jansen, 94 Ill. 283; Miles v. Ray, 100 Ind. 166; O’Kane v. Treat, 25 Ill. 557; Taylor v. Thompson, 42 Il. 9; Briscoe v. Allison, 43 Ill. 291; Reed v. Tyler, 56 Ill. 288; Barnett v. Cline, 60 Ill. 205; Johnson v. Roberts, 102 Ill. 655; Harrison v. Haas, 25 Ind. 281; Roseberry v. Huff, 27 Ind. 12; Commissioners v. Elston, 32 Ind. 27; Adams v. Castle, 30 Conn. 404; Morrison v. Hershire,.32 Iowa 271; Corbine v. Woodbine, 23 Iowa 297; Casady v. Lowry, 49 Iowa 523; Wilson v. Logendyke, 32 Kan. 267; Twombly v. Kimbrough, 24 Ark. 459; Worthen v. Badgett, 32 Ark. 496; Manufacturing Co. v. Spigener, 49 Ala. 262; City of Montgomery v. Sayre, 65 Ala. 564; Insurance Co. v. Lott, 54 Ala. 499; Cheney v. Jones, 14 Fla. 587; Commissioners v. Union Mining Co,,61 Mo. 545; Overall v. Ruenzi, 67 Mo. 203; Wright v. Railroad Co., 64 Ga. 783; Connors v. City of Detroit, 41 Mich. 128; Hare v. Carnall, 39 Ark. 196; Ottawa Glass Co. v. McCaleb, 81 II]. 557; Hersey y. Board of Supervisors, 16 Wis. 185; Bond v. Kenosha, 17 Wis. 284; Mills v. Charleton, 29 Wis. 400; Dean v. Borchsenius, 30 Wis. 236; City of Lawrence v. Killam, 11 Kan. 499; Challis v. Hekelnkaemper, 14 Kan. 474; Pritchard v. Madren, 24 Kan. 486; Cartwright v. McFadden, 24 Kan. 662; Miller v. Ziegler, 31 Kan. 42. A tax is not void when the only defect in it consists of mere informalties or irregularities in its levy or assessment, not going to its substance, and the maxim applies so as to prevent equitable relief until the plaintiff pays or tenders the tax, the reason being that such a tax, although subject to formal and technical objections, is nevertheless in substance just and equitable and should in equity be paid. Moore v. Wayman, 107 Ill. 192; Cauldwell v. Curry, 93 Ind. 363; Mills v. Johnson, 17 Wis. 598; Hagaman v. Commissioners, 19 Kan. 394; Challis v. Atchinson Co., 15 Kan. 49; Knox v. Dunn, 22 Kan. 475; Boek
