Board of Supervisors v. Campbell

Citations

• 42 Ill. 490

Syllabus

<p>1. Commutation—exemption from taxation. The legislature of Ulinois is authorized to commute with persons or corporations in regard to taxation In 1857, the legislature, by its charter to the city of Macomb, exempted the county of McDonough from taxation for the support of city paupers and the prosecution of city criminals, and provided that in consideration thereof all the real estate in the city and the personal property of the inhabitants thereof were exempt from taxation for county purposes, except payment of railroad debt: JEM, that the legislature has authority to make such commutation.</p> <p>2. Injunction—bill to restrain collection of tax. When city property is commuted, an injunction will lie to restrain the collection of a county tax levied by county authorities upon such city property. Thus, where the charter of the city of Macomb commuted all property therein from payment of county tax, except for payment of railroad debt, and the legislature subsequently passed a law authorizing McDonough county to make appropriations for bounties to volunteers, and directed the same to be paid as other county indebtedness, — held, that a bill in chancery would lie to enjoin the collection of a tax for such purpose in the city of Macomb, on the ground of exemption by the commutation clause in the charter.</p> <p>8. Statute—repeal by i/mplieation. Repeals by implication are never favored, and it is only where two acts are so inconsistent with each other that both cannot stand, that the latter is considered as repealing the former.</p>