County of Mason v. Comrs. of Mason

Citations

• 140 Ill. 539
• 30 N.E. 676

Syllabus

<p>1. Drainage district taxes—/ees/or collecting. Where the county collector is also treasurer of a special drainage district, all taxes levied-by the drainage commissioners and collected by the town collectors are required to be paid over to him as treasurer of the district, and on such taxes he will have no right to charge commissions as county collector. But all collections of such taxes belonging to the district made by him after the tax books of the towns have been returned to him, stand upon a different ground. The fees or commissions for such collections are controlled by the general Revenue law, and he will be entitled to the same commissions for such collections as for the collection of the State taxes.</p> <p>2. The county collector is entitled to the same commission for collecting taxes levied by the Auditor, under section 68 of the Drainage law, for the payment of bonds issued by drainage districts, and interest thereon, that he is for collecting the State and county revenue. The treasurer of the drainage district not having anything to do with such drainage tax, is not entitled to any commissions thereon.</p> <p>3. Drainage district bonds—taxes for payment, how levied. The bonds for the payment of which the drainage commissioners of a special district are required to file a statement with the county clerk, to enable him to extend taxes on the collector’s book mentioned in section 72, are such bonds as are not registered with the State Auditor, as full provision is made by section 68 for the levy and collection of taxes to meet; such bonds and interest thereon.</p>