Mee v. Paddock

Citations

• 83 Ill. 494

Syllabus

<p>1. Road tax—limited to forty cents on the §100. Under section 120 of the Road and Bridge Act of R. S. of 1874, the commissioners of highways can not levy a tax exceeding forty cents on each §100 valuation of property, for making and repairing bridges, etc., except authorized by a vote of the people of the town, and if they attempt to do so, the excess may be enjoined.</p> <p>2. Same—statutes relating to, construed. The tax which the commissioners of highways are authorized to levy, not exceeding forty cents on the $100, under section 16 of the Road Law, R. S. 1874, is payable in labor on the highways, while that authorized under section 120 is a money tax, to be collected as other taxes.</p>