Leachman v. Dougherty

Citations

• 81 Ill. 324

Syllabus

<p>1. Road ard bridge tax—can not be extended without action of the board of supervisors. The requirement of sec. 120, of chapter 121, of the Revised Laws of 1874, that the statement of the commissioners of highways of the amount necessary to be raised for the making and repairing of bridges, laying out, opening and altering roads, etc., shall be submitted to the board of supervisors, at its annual meeting in September, for its action, is jurisdictional, and unless it is complied with, and the action of the board is had thereon, the county clerk is not empowered to extend the tax.</p> <p>2. Same—certificate of town clerk does not authorize extension of tax by county clerk. The county clerk is not authorized to extend a road and bridge tax on the township collector’s book, merely upon the certificate of the town clerk that the commissioners of highways, at a meeting at his office, had assessed a certain amount on the real and personal property of the town, to defray road and bridge expenses of the town for the ensuing year.</p> <p>3. Ministerial officer—not protected in execution of certain process. A ministerial officer is not protected in the execution of process, though regular on its face, if he has knowledge of facts which render it void.</p> <p>4. Tax collector—not protected by warrant when he laiows facts which render it void. The commissioners of highways failed to deliver to the board of supervisors a statement of the amount of taxes required for road and bridge purposes for the ensuing year, although it was made and left with the town clerk, to be by him delivered to the supervisor, and consequently the board of supervisors did not act upon it at their regular meeting in September. In October the town clerk filed with the county clerk a certificate of the fact that the highway commissioners had made such a statement, at a meeting held at his office in September, and thereupon the county clerk extended the road and bridge tax on the collector’s book, in acco