Ohio & Mississippi Railway Co v. People ex rel. Black

Citations

• 119 Ill. 207
• 10 N.E. 545
• 1887 Ill. LEXIS 1047

Syllabus

<p>1. Road tax—as distinct from the “road and bridge tax.” The road tax provided for in section 83 of the act of 1883, relating to roads and bridges, is a separate and distinct tax from the road and bridge tax mentioned in section 119 of the Road and Bridge act, and the provisions of the latter section have no bearing upon the question of the validity of a tax levied under the former.</p> <p>2. Same—entry of record as to levy of road tax—omission to make the entry at the time—omission supplied by amendment afterwards. The fact that the county clerk failed to enter upon the record of .the county hoard an order for the levy of district road taxes at the September meeting, at which time the levy was actually made, but amended the record at the December meeting, by order of the board, so as to show the levy in September, the amendment being before the delivery of the tax books, will not invalidate such tax, the informality not affecting the substantial justice of the same.</p> <p>3. Same—levy of road tax upon railroad track—of the valuation, apportionment, etc. The county clerk is not required to distribute the valuation of railway track, as fixed by the State Board of Equalization for the preceding year, in each road district, as the basis for the levy of the road district taxes thereon. He is only required to distribute such valuation in each of the towns in his county through which such track is located. The word “districts, ” in section 110 of the Revenue act, refers to school districts, which are mentioned in sections 81 and 82 of the same act, and has no reference to road districts.</p> <p>4. The commissioners of highways, in making the lists of taxable property for the several road districts in their towns, should specify the number of feet of railroad track in each district, and its valuation in the preceding year. Having obtained the length and valuation of such track in their town from the county clerk, they can apportion the same between the several districts