Misner v. Bullard

Citations

• 43 Ill. 470

Syllabus

<p>1. Constitution—valid laws under. A law authorizing the levy of a ■•town tax to raise a fund to procure volunteers and substitutes for the United :States army, to exempt the town from a draft, is constitutional. The case of Taylor v. Thompson, 43 Ill. 9, approved.</p> <p>3. Towns—what is a town fund. Held, that a tax raised for such an ■object is for a town purpose,'and might be audited as such. It is for a corporate purpose when specially authorized by law. But, in the absence of such authority, such a tax is not warranted. The case of Drake v. Phillips, 40 Ill. 388, considered and approved.</p> <p>3. Bounty fund — law authorizing. The act of the 18th of January, 1865, authorizes the boards of supervisors in the several counties therein named, to levy at their regular sessions, a special tax not exceeding three per cent, as they deem necessary, to discharge any part or all indebtedness then incurred, or which they might afterward incur, on account of any appropriation which had been or might be made to pay bounties to volunteers, substitutes or drafted men, who had been or might be mustered into the service.</p> <p>4. The second section confers the power to prescribe the time when such special tax shall be collected. The third confers authority to levy and cause to be collected such special tax, on any town or towns, as may be necessary to pay bounties to relieve them of indebtedness for bounties paid by the town or individuals to volunteers who had or might enlist and be credited to the town.</p> <p>5. The fifth section declares, that before such tax shall be levied to pay indebtedness named in the third section, persons holding such indetedness are required to submit their claims to the town auditors for liquidation and allowance, the town clerk shall, when allowed, certify the same to the county clerk, stating the action of the board of auditors, which is required to be filed within four days from the time the auditors make their decision. Held, that the powe