Fuller v. Heath

Citations

• 89 Ill. 296

Syllabus

<p>1. Municipal corporation—time for passing appropriation ordinance for tax levy. The general law relating to cities requires the city council, within the first quarter o.f each fiscal year, to pass an ordinance termed the annual appropriation bill, etc., and provides that no further appropriations shall be made at any other time within the year without the sanction of a majority of the legal voters, by petition, or by special election called for that purpose. It also provides that the fiscal year shall commence at the date fixed by law for the annual election, which is the third Tuesday of April, or at such other time as may be fixed by ordinance. Under this, the city council of Chicago adopted an ordinance changing the commencement of the fiscal year to the first day of January, and it was held that, an appropriation ordinance passed on the thirtieth day of March was authorized, and formed a legal basis for the levy of taxes for such appropriations.</p> <p>2. Same—lam authorizing.' corporation to fix fiscal year not unconstitutional. The general incorporation law relating to cities, fixing the commencement- of the fiscal year on the day of the annual election of city officers, also provides that the commencement of such year may be fixed differently by ordinance. The latter part of this law is not void under the constitution, as being local or special, as it applies to all cities alike. The constitution does not require that the fiscal year of all cities, under the general law, shall begin on the same day.* </p> <p>3. Same—-warrants on treasury may be made receivable for city taxes. It. is not unlawful to incorporate in a city warrant, drawn upon the treasury, a statement that the warrant is receivable in payment of city taxes for the year, as the statute of 1877 expressly makes such warrants receivable by the collector in payment of city taxes generally.</p> <p>4. Same—tax collected need not be pro rated as to several appropriations. Where the whole amount of ci