Cook County v. City of Chicago

Citations

• 103 Ill. 646
• 1882 Ill. LEXIS 224

Syllabus

<p>1. Taxation of property of counties—assessment of water tax. The constitutional provision that the property of counties may be exempted from taxation by general law, permits the implication that in the absence of any law exempting the same, such property is liable to taxation. Therefore, in the absence of any law exempting county property, a water tax may be assessed against the same by a city.</p> <p>2. Water tax—exemption in favor of charitable and educational institutions—construction of an ordinance. An ordinance of the city of Chicago provides, “that the commissioner of public works be and he is hereby authorized and empowered to remit and rebate the water tax or rates assessed against property used and occupied wholly for charitable and educational purposes:” Held, that the ordinance is not imperative that the commissioner shall remit or rebate the rates in any case, but leaves him to the exercise of his discretion in that respect.</p>