Halsey v. People ex rel. Rumsey

Citations

• 84 Ill. 89

Syllabus

<p>1. Delinquent list—names of owners of land—when sufficiently shown. Where there is a column in a delinquent list headed, “ in whose name assessed,” and in such column, opposite the several tracts of land, names are given, and the collector states that he gives the owners’ names, so far as they are known, it will be taken that the names so appearing are the names of the owners of the lands, so far as they are known, and that there is a sufficient compliance with the statute in this particular.</p> <p>2. Taxes—equalization by county board, when made. It is not required by the Bevenue Law, that the equalization of taxes shall be made by the county board on the second Monday of July, but that it shall be made at a meeting of the board to be held on that day, and where it appears the board met on that day, as required by law, and adjourned from time to time until the 12th of September, when it acted upon the assessments and equalized them, the equalization will be regarded as made at a meeting held on the second Monday of July.</p> <p>3. County board — adoption of report of committee, malees report the act of boat’d. When the matter of the equalization of the assessment is, by' the county board, referred to a committee of the board on equalization of taxes, and the report of the committee is accepted by the board, it becomes and is the act of the board.</p> <p>4. Park tax—will not be presumed to be expended on improvements other than in town paying tax. Although a tax extended upon all the property in West Chicago, as “ Park Tax,” and “ Park Boulevard Tax,” is, when collected, to be paid to park commissioners, to be used and expended by them in governing, maintaining and improving the parks and boulevards under their control, and a portion of the boulevards under the control of such commissioners is not situated in the town of West Chicago, but in another-town, it does not follow that any portion of the tax on property in West Chicago will, when collected, be expended