Cooper v. Ash

Citations

• 76 Ill. 11

Syllabus

<p>1. Taxation—whether city charter exempts citizens from road and bridge tax. The tenth section of the charter of the city of Alton, which makes it the duty of the city to keep the public roads and bridges in repair, and provides that all persons who shall perform the road labor therein authorized, or shall commute the same by paying one dollar for each day’s labor required, shall be exempt from any other taxation under the power and authority of the county authorities, under the general road law, can not be regarded as providing for a commutation of county taxes for road and bridge purposes within the city. It is but an attempt to commute with the individuals who shall perform street labor or pay in lieu thereof, which is not within the legislative power.</p> <p>2. Same—incorporated cities or towns in counties not under township system a/re exempted from county road taxes. Under section 39 of the road law of 1873, incorporated cities and towns in counties which have not adopted the township organization system are made road districts, and the property therein is exempted from all taxes for road purposes, except such as may be levied by such bodies themselves, to keep the roads and bridges within their limits in repair. And such law is valid, and a tax levied by the county court for such purposes on property within their limits may be enjoined.</p>