People v. Suppiger

Citations

• 103 Ill. 434
• 1882 Ill. LEXIS 195

Syllabus

<p>1. Judicial notice—as to location of incorporated town—counties under township organization. This court will take judicial notice of the county in which an incorporated town is situated, and of the fact whether such county is under township organization.</p> <p>2. Road law of 1877—repealed. The act of 1879 concerning “roads and bridges” is a revision of former laws on this subject, and in terms repeals the-act of 1877, so far as it relates to counties under township organization, and also all other acts or parts of acts inconsistent therewith.</p> <p>3. Road tax—“road and bridge tax”—how to he applied, respectively—under sections 16 and 119 of the act of 1879. The tax levied by the commissioners of highways, not exceeding fifty cents on each one hundred dollars’ worth of taxable property, under section 16 of the Road law of 1879, so far as it relates to property within incorporated villages, towns and cities in which the streets and alleys are under the care of the corporation, is required to be paid over to the treasurer of such village, town or city, to be appropriated to the improvement of the streets, alleys and bridges in such corporation.</p> <p>4. But the “road and bridge tax” levied and collected under section 119 of the Road law of 1879, is a tax distinct from the road tax levied under section 16 of the same act, and the statute is imperative that such tax, including that collected on property within incorporated villages, towns and cities, shall be paid over, when collected, to the treasurer of the commissioners of highways, except the collector’s commissions. The rule was different under the Road law of 1877.</p> <p>5. The road and bridge tax required to be levied and collected by the commissioners of highways under section 119 of the Road law of 1879 is for certain specified purposes, such as for the making and repairing of bridges, the payment of damages by reason of the opening, altering and laying out of new roads, the purchasing of necessary tools