Fox v. City of Rockford

Citations

• 38 Ill. 451

Syllabus

<p>1. Capitation tax—what constitutes. An assessment of road labor is not a capitation tax; therefore the Legislature may authorize a city to make such an assessment upon all persons above the age of twenty-one years, without violating Section 1 of Art. 9 of the Constitution, which exempts persons over sixty years of age from the payment of a capitation tax.</p> <p>2. Road labor—who subject thereto in the City of Rockford. The City of Rockford has power, under its charter, to assess road labor upon persons over sixty years of age, and to compel such labor if not commuted by payment of a tax.</p> <p>3. Same—effect of the general law as a limitation upon the power of a city under special charter. The general law of the State authorizing counties and townships to impose the burden of road labor only on persons between twenty-one and fifty years of age, can not operate as a limitation upon an express power given to a city by special charter to impose such burden upon all persons over twenty-one years of age.</p> <p>4. Where complete jurisdiction is given to a city in regard to improving streets, the laws of the State in regard to road labor in counties cease to be applicable as soon as the city has exercised its powers.</p>