Mix v. Ross

Citations

• 57 Ill. 121

Syllabus

<p>1. Special Assessments—whether collectible out of personal property. Where a city charter provides that all taxes and assessments shall be a lien upon the real estate upon which they are imposed, and on personal estate from and after the delivery of the warrant for the collection thereof until paid, and any personal property belonging to the debtor, may be taken and sold for payment of taxes on real estate, and all taxes and assessments, general and special, shall be collected by the collector, in the same manner and with the same powers as are given by law to collectors of State and county taxes: Held, that this provision only confers power on the collector to sell personal property for the payment of taxes; that taxes and assessments are a lien on real estate upon which they are imposed, and taxes are a lien on personal property.</p> <p>2. Although the charter confers upon the city collector the same power to collect taxes and assessments as is possessed by collectors of State and con uty taxes, the general revenue law's exjiressly authorize the collection of such taxes from personal property, and that real estate shall not be sold for, taxes while there is personal property, out of which it may be collected. And there being a plain distinction between a tax and an assessment, the one being a burden and the other an equivalent for the enhanced value of the property assessed, derived from the improvement: Held, that the general revenue law confers no power on the city collector, by the provision of the charter, to sell personal estate in satisfaction of any assessment.</p> <p>3. Statutes—construction—taxes—assessments. The act of the 1st of March, 1854, prescribing the mode of selling real estate, for the non-payment of taxes and assessments, makes a distinction between taxes and assessments, by making them distinct subjects of two sections.</p> <p>4. When a statute gives a new power and also provides the means 'of executing it, those claiming the power can exec