Commissioners of Highways v. Newell

Citations

• 80 Ill. 587

Syllabus

<p>1. Corporations—power to levy taxes, etc., strictly construed. With quasi corporations, such as commissioners of highways, the rule obtains that their power to impose taxes or incur indebtedness will be strictly construed. Municipal corporations have no inherent power to levy taxes, and the grant of power must be plain and unmistakable.</p> <p>2. Commissioners of highways—power to levy tax. The commissioners of highways, in discharging their duties, are required carefully to estimate the sum necessary to be expended in their township for roads and bridges for the ensuing year, and to levy the same, if it does not exceed forty cents on the §100 worth of taxable property, and return the same to the county clerk on or before the Tuesday next preceding the annual meeting of the board of supervisors, in September. They are limited to what will be required in defraying the cost of keeping in repair the roads and bridges for the ensuing year.</p> <p>3. If the levy of forty cents on the §100 worth of taxable property is not sufficient, they must call upon the people to vote an additional amount, which is limited to sixty cents on the §100, or for power to borrow money.</p> <p>4. Same—power to contract debts. The commissioners of highways being- powerless to borrow money, are equally so to contract indebtedness, except that they may have such work done and repairs made, and give orders on their treasurer, to the extent and not beyond the amount of tax already actually levied by them. After this levy is made they may incur indebtedness in the discharge of their duties, before its collection.</p> <p>5. Same—when estimate to be made. The fiscal year commences with the Tuesday preceding the annual September meeting of the county board, and it is at that time the commissioners are required to make their estimates, and levy of the tax, to meet the expenses until the corresponding period of the next year.</p> <p>6. Tiie commissioners of highways have no legal power to incur inde