People ex rel. Fuller v. Peoria, Decatur & Evansville Railroad

Citations

• 116 Ill. 410

Syllabus

<p>1. Taxation—municipal taxation—an ordinance for levying taxes, as distinct from an appropriation ordinance—and of its requisites. It is essential to the validity of municipal taxes levied by cities and villages incorporated under the general Incorporation act, that there shall first be passed and published an appropriation ordinance during the first quarter of the fiscal year, in which shall be specified the objects and purposes and amounts of the several appropriations, and after such ordinance has been published and become final, there shall be passed another ordinance levying the amount of all the legal appropriations upon the taxable property within the city or village. The appropriations can not be made and the taxes levied by the same ordinance.</p> <p>2. The statute requires- that a city ordinance for the levy of municipal taxes shall specify, in detail, the purposes for which the appropriations are made and the amount appropriated for each purpose; and when the limit of the taxing power is less than the aggregate of such appropriations, the levying ordinance must specify how the sum levied shall be apportioned toward the several objects of appropriation, and a failure to do so will invalidate the ordinance, and vitiate the proceeding to collect the taxes.</p> <p>3. Same—-toitem- appropriation ordinance takes effect, so as to be deemed “legally made.” An appropriation ordinance of a city or village, under the general law, does not take effect until ten days after the same is published or posted as required by section 64 of the Incorporation act, and until then the appropriations specified therein do not become “legal and valid, ” and can not be said to have been “legally made.”</p>