Hundley & Rees v. Commissioners of Lincoln Park

Citations

• 67 Ill. 559

Syllabus

<p>1. Statute—whether amendatory of previous acts or general. The act of June 16,1871, entitled “An act in regard to the completion of public parks and the management thereof,” not being so expressed on its face, is not regarded as amendatory of the several acts relating to Lincoln Park, as there may have been other uncompleted public parks to which it could apply, and therefore not within the constitutional rule which requires the law revived or section amended to be inserted at length in the amendatory or new act.</p> <p>2. Constitutional law—whether county court has exclusive jurisdiction of applications for judgment on special assessments. Section 18 of article six of the new constitution, which provides, in substance, that county courts shall have original jurisdiction in proceedings for the collection of taxes and assessments, is not regarded as conferring exclusive jurisdiction in such proceedings. Such jurisdiction may be conferred on circuit courts.</p> <p>3. ITeither is the constitutional provision that the Supreme Court shall have original jurisdiction in cases relating to the revenue, in mandamus and habeas corpus, to be construed as making such jurisdiction exclusive.</p> <p>4. Same—uniformity in the imposition of taxes. Under the constitution, taxation is required to be uniform with respect to persons and property within the jurisdiction of the body imposing the same.</p> <p>5. Same—rule in respect to special assessments. The rule of uniformity in respect to taxes is not strictly applicable to special assessments made upon.contiguous properly for the purpose of local public improvements. They should be made, it seems, upon the principle of the value of the. property assessed in proportion to the benefits thereto.</p> <p>6. Special assessments—must be made on the basis of benefits. Where the corporate authorities of two adjoining towns were authorized to make special assessments upon all the lands and lots within their limits, for the completion and enl