County of Adams v. City of Quincy

Citations

• 130 Ill. 566
• 6 L.R.A. 155

Syllabus

<p>1. Special assessment—special taxation—for local improvements— powers under the constitution of 1848, and that of 1870. Under the taxing power conferred upon cities, etc., by section 5, article 9, of the constitution of 1848, special assessments imposing unequal burdens upon property were not authorized; but the power of cities and villages to make local improvements by special assessment of property thereby benefited, was sustained, as an exercise of the right of eminent domain.</p> <p>2. But under the constitution of 1870, special assessments by cities and villages can not be levied under the right of eminent domain, for the reason that property taken for the public use can not be compensated for in benefits. Benefits are only allowed as a set-off to damages to property not taken. Under the present constitution, the levying of special assessments must be regarded as a species of taxation.</p> <p>3. Same—local public improvements—of the several modes of providing therefor. Under section 9, article 9, of the present constitution, •cities and villages may be vested with power to levy and collect taxes, both general and special. The former must be uniform in respect to persons and property, while taxation of contiguous property for local public improvements has no limitation as to uniformity and equality.</p> <p>4. Under the power conferred by this clause of the constitution, the legislature may authorize local public improvements to be made by special assessments, to the extent the property assessed will be benefited, or by special taxation of contiguous property according to its frontage upon the proposed improvement, or according to its value, or by general taxation for corporate purposes, or partly by general taxation and partly by special assessments, or by special taxation. Either of these modes involves taxation, either general or special. Both special assessments and special taxation are treated by the constitution as a species of taxation, for corporate pu