Harward v. St. Clair & Monroe Levee & Drainage Co.

Citations

• 51 Ill. 130

Syllabus

<p>1. Private corporation—what constitutes. “ The St. Olair and Monroe Levee and Drainage Company,” incorporated by the act of February 16, 1865, for the purpose of leveeing and draining a certain district therein named, is under the exclusive control of the corporators themselves, and vacancies occurring among them to be filled at the discretion of the.survivors; the act was never submitted to a vote of the people to be affected by it, but the sole charter of the authority thereby conferred, is the act itself. Although the object of the corporation, when accomplished, would be a public benefit, yet the corporation itself, in its composition and management, is strictly private.</p> <p>2. Taxation for “ corporate purposes”—upon whom, the power may he conferred—constitutional limitations. The 5th section of the 9th article of our Constitution, which provides that “ the corporate authorities of counties, townships, school districts, cities, towns and villages, may be vested with power to assess and collect taxes for corporate purposes,” not only limits local or corporate taxation to local or corporate purposes, but was also intended as a limitation upon the power of the legislature to grant the right of corporate or local taxation to any other persons than the corporate or local authorities of the municipality or district to be taxed.</p> <p>3. Under our Constitution, the right of taxation can not be granted either to private persons or private corporations.</p> <p>4. So much of the act incorporating “ The St. Clair and Monroe Levee and Drainage Company,” as undertakes to confer upon that company the power to levy a tax upon property within the designated district, to carry out the object of its incorporation, is in violation of the Constitution, the members of the company not being “ corporate authorities” of the district to be affected by their action, the corporation being merely a private corporation.</p> <p>5. “ Corporate authorities ”—who constitute. By the phras