People ex rel. Stevenson v. Wiltshire

Citations

• 92 Ill. 260

Syllabus

<p>1. Fees and salaries—commissions allowed to county collector on school taxes—construction of the statute. A county collector is entitled to a commission for collecting school taxes levied under the provisions of sec. 44, ch. 122, Rev. Stat. 1874, p. 961. The provision in section 45 of that chapter, that the collector shall pay over to the township treasurer “ the full amount of said tax,” means that he shall pay over the full amount collected, less his commission allowed by sec. 21, ch. 53, Rev. Stat. 1874, p. 512. These chapters, 53 and 122, became the law at the same time, July 1, 1872, and therefore, so far as they relate to the same subject, are in pari materia, and are to be taken together and construed as one law.</p> <p>2. Taxes for school purposes—what constitute. Legitimate commissions for collecting school taxes may not improperly be called money “raised for school purposes,” within the meaning of the statute, and the school directors should add the amount of such commissions to the amount they desire to produce to the treasury of the district,—the total constituting the true amount that must be raised for school purposes.</p> <p>8. Costs—in suit respecting school fund. In an action by a township treasurer upon the official bond of a collector of taxes to recover taxes alleged to have been collected for school purposes, even though there be no recovery by the plaintiff, it is error to render a judgment against him for costs, and to award execution against him therefor, as that is prohibited by sec. 78, ch. 122, Rev. Stat. 1874.</p>