City of Galesburg v. Searles

Citations

• 114 Ill. 217
• 29 N.E. 686

Syllabus

<p>1. Special taxation for local improvements—whether the matter of benefits to be considered. The power of special taxation of contiguous property for the making of local improvements by a city, does not depend upon the fact of an equivalent benefit to the property taxed. The power is given unqualifiedly, with no restriction as to the benefiting of contiguous property.</p> <p>2. Same—special taxation as distinguished from special assessment. An ordinance was passed for the construction of a sewer in a street, the cost thereof to be paid, one-half by general tax, and one-half by special taxation, to be levied on the property contiguous to the improvement in proportion to the benefits accruing to the respective parcels of land or lots along the line of the sewer by the making thereof, to be levied and collected as provided by article 9 of the act of the legislature entitled “An act to provide for the incorporation of cities and villages,” approved April 10, 1872, and a committee was appointed, who reported the estimated cost of the proposed improvement: Held, that this was a case of proceeding by special taxation, and not by special assessment.</p> <p>3. Same — committee to ascertain the cost of improvement—at what stage of the proceeding to be appointed. It is no valid objection to a proceeding to construct a sewer, one-half of- the cost thereof to be paid by general tax and the other half by special taxation of contiguous property, that the committee to estimate the cost of the improvement may have been appointed after the passage of the ordinance and before its approval by the mayor. It is sufficient if the ordinance is signed before the petition is filed in the county court to have the tax levied for half the estimated cost upon contiguous property.</p>