People ex rel. Woody v. Smith

Citations

• 149 Ill. 549
• 36 N.E. 971

Syllabus

<p>1. School tax—levy by board of education. The board oí education oí school districts organized under section 8, chapter 122, of the Be vised Statutes, are by clause 5 of said section authorized to levy a tax, annually, upon the taxable property of the district in the manner provided, by section 44 of the act relating to schools, and (liat section requires the directors of schools to ascertain, as nearly as practicable, annually, how much money must be raised by special tax for school purposes, which amount shall be certified and returned to the township treasurer, -etc., who is required to return such certificate to the county clerk on or before the second Monday of August, and the county clerk is required to extend such sums upon the equalized value ol the taxable property of the district.</p> <p>2. Same—certificate for its levy. The certificate which school directors are empowered to make, is the only basis for the imposition of special taxes for school purposes. In a certain sense such certificates are jurisdictional, and any tax extended for school purposes, when no such certificate has been returned by the directors, is without authority of law, and- void.</p> <p>3. Same—levy by board of education. The board of education in school districts organized under section 80 of the act, is, in respect of the levy of special taxes for school purposes, vested with the same powers as, and no greater than, those given to school directors by section 44 of the act, and it must proceed in the mode therein directed. The making of the certificate of the sum to be raised by taxation is am official act.</p> <p>4. A board of education, consisting of a president and six members, met and passed an order that $10,000 bo raised by special taxation fertile current year, which was signed by three persons designated as directors of schools, but who, in fact, were members of the board: Held, that the certificate did not authorize the levy of any tax, and that the proceedings to levy, e