Eurigh v. People ex rel. Miller

Citations

• 79 Ill. 214

Syllabus

<p>1. Return oe assessment rolls — of the time. The failure of town assessors to make a return of tlieir assessment rolls by the 1st of July, as required by section 90 of the Revenue Law, does not vitiate the assessment in cases arising since the enactment of sections 191 and280 of the Revenue Law. ”</p> <p>2. Revenue—duty and power of legislature. It is made the duty of the General Assembly, by section 1 of article 9 of the constitution, to provide all such revenue as may be needful, by levying a tax, and that body, in the exercise of its sovereign power, maj- adopt any and all means for the purpose, within the limitations contained in that article. Within such limitations as the constitution imposes, the General Assembly are the sole judges of the manner in which taxes shall he imposed and collected.</p>