People ex rel. Chase v. County Court

Citations

• 54 Ill. 217

Syllabus

<p>1. Taxation by counties—control thereof by the county court—who may challenge their action in that regard. To the county court is entrusted by law the exclusive power over the county revenues, and their collection, and if, in their judgment, a tax which has been ordered is found to be unnecessary, they have the right to rescind the order and arrest the collection of the tax.</p> <p>2. So where a county court had ordered a tax for several specific purposes named in the order, which had been extended upon the collector’s book accordingly, and the successors in office of such county court ascertained that the indebtedness, for the payment of which one of the specified items of tax was ordered, had been satisfied, it was competent for the court to rescind the order of their predecessors, so far as they found the purpose thereof had been subserved.</p> <p>3. And the mere fact that a person is a tax payer and a resident in the county in which such tax was ordered, will not authorize him to insist that the order directing the collection of a tax for a specific purpose, shall be restored, and the tax collected, when there is no longer any necessity for collecting such tax.</p> <p>4. Aud where a county court ordered a tax for several specific purposes, a certain rate for each separate purpose, and among them a tax was ordered for the purpose of paying the interest which should accrue for the current year on a certain class of bonds which had been issued by the county, and sufficient for that purpose, a holder of any such bond can not complain that the county court have arrested the collection of some of the items of such tax not embraced in that intended to pay the interest on the bonds.</p>