Fell v. Board of Supervisors

Citations

• 43 Ill. 216

Syllabus

<p>Statutes—act of 1861—concerning tax for equipment of volunteers—construction of. Under the act of 1861, “to encourage the formation and equipment of volunteers,” the county of McLean assessed a special tax, and its board of supervisors appointed a disbursing agent, as required by the law, and also made an order, directing town collectors to pay over to him this war tax, which was done, such agent receiving and disbursing the fund. In an action against the county treasurer on his bond, to recover two per cent of this tax which he had retained as commissions,—Held, that the tax thus assessed was a county tax, and as such, should have been paid to the county treasurer and not to the agent, as ordered by the supervisors, they having no legal power to make such order. That it must be assumed, that the treasurer would have received and disbursed the fund if he had been permitted, and having the legal right so to do, he must be considered as having done it, and entitled to his commissions therefor as provided by law.</p>