McDonald v. County of Madison

Citations

• 43 Ill. 22

Syllabus

<p>1. Road tax — a school director not exempt. The law exempting a director of schools from working on the public highways does not exempt him from the payment of road taxes assessed upon his personal property. Such an exemption is neither in the letter nor spirit of the act. Road labor is not a tax, nor can road labor be construed to embrace road taxes.</p> <p>2. Same—road tax discharged in labor. It is the duty of the supervisor of roads to notify each person residing in his district of the amount he may discharge in road labor, and to notify him of the time and place to attend to work out his tax and the kind of tools he shall bring. But the tax payer may waive the notice, either expressly, or by acts, from which the waiver may be inferred. Until he has such notice, he is not liable to be called upon to pay the tax in money.</p>