Boul v. People ex rel. Baker

Citations

• 127 Ill. 240
• 20 N.E. 1

Syllabus

<p>1. Dbainage law—re-classification of lands—extension of tax on that basis. The new classification of lands specially benefited, as authorized by section 21 of the act of 1885, is intended to correct errors in the prior one; and when made, taxes levied for the payment of. prior-indebtedness of the district will be extended on the basis of the reclassification.</p> <p>2. On April 4, 1885, certain drainage commissioners made an assessment of $28,000, in addition to one previously made, payable, one-third October 1, 1886, one-third October 1, 1887, and one-third October 1, 1888, on which assessment the commissioners borrowed $26,000, issuing bonds dated October 30,1885, $8000 payable in two years, $8000 in three years, and $10,000 in three years and eleven months. Prior to April 25, 1887, lands in the district were not assessed for benefits, at which time a re-classification was made, by which they were made assessable. The tax levied to pay the principal and interest of the second installment of bonds, and the interest on the third installment, was extended on the basis of the re-classification: Held, that the tax was properly extended upon that basis. The owners acquired no rights under the first assessment of benefits, but enjoyed only the benefit of a mistake.</p>