Butler v. Nevin

Citations

• 88 Ill. 575

Syllabus

<p>1. Tax warrant—power to issue for expense of sidewalk. Where an ordinance adopted under a special act in relation to the construction of sidewalks, did not, in terms, authorize the city clerk to issue warrants for the collection of the costs of making sidewalks in front of the owners’ lots, but simply required him to make a tax list, and did not provide whether the tax should be collected by action of debt, or by warrant, but did provide that if any portion of the tax should not be collected within a specified time, upon warrants to issue therefor, then the clerk should certify the amount to the county collector, it was held doubtful whether the clerk had any authority to issue warrants for the collection of such taxes.</p> <p>2. In such case, where the ordinance did not, as the statute required, designate the officer to whom the warrant should issue, it was held there was a total want of power to issue the warrant to any one, and such warrant, if issued, was absolutely void, and that all persons acting under it, as well the city as its clerk, were liable in trespass for the seizure of property under such warrant. In the exercise of a summary power, there must be a strict compliance with the statute conferring it.</p> <p>3. Ordinance—for collecting special tax for sidewalk. Where a special act provided, that if the owner of a lot should not pay a special tax for constructing sidewalks, the city should construct the same, and might sue and recover the amount by action of debt, or provide by ordinance that the cost of constructing the walk in front of the owner’s premises might be returned to the city clerk, and he to make a special tax list in accordance with the ordinance, and issue warrants, directed to such officer as might be designated in the ordinance for collection of such tax, it was held, that an ordinance which did not, in terms, authorize the clerk to issue warrants, and did not designate any officer to whom the warrant should issue, was not sufficient,