County of Pope v. Sloan

Citations

• 92 Ill. 177

Syllabus

<p>Taxation by counties to pay debts existing at the adoption of the constitution of 1870—constitutional law. Under the provision of the constitution of 1870, thatCounty authorities shall never assess taxes the aggregate of which shall exceed 75 cents per §100 valuation, except for the payment of indebtedness existing at the adoption of this constitution, unless submitted to a vote of the people of the county,” the power to make such assessment in excess of the 75 cents on the §100 valuation, for the purpose indicated, is not exhausted merely because an assessment of that-character sufficient to pay all indebtedness existing at the adoption of the constitution has already been made, but such portion of the taxes arising therefrom improperly diverted by the county authorities to other purposes so as to leave some of such indebtedness still unpaid. So long as any of the indebtedness so provided for in the constitution shall remain unpaid, the power of taxation for its payment, in excess of the 75 cents, will continue. If the fund already raised for the purpose has been wrongfully diverted to other purposes, the only remedy is-against those guilty of the wrong-doing,—the creditors of the county are not to suffer thereby.</p>