Peoria, Decatur & Evansville Railway Co. v. People ex rel. Scott

Citations

• 116 Ill. 401
• 6 N.E. 497
• 1886 Ill. LEXIS 1099

Syllabus

<p>1. Taxation—municipal taxation—power implied, where there is no express grant—as, when power is given to create a debt. When the legislature confers authority on a county or other municipal body having the power to levy taxes, to contract a debt for some specific object, but makes no special provision for its payment, the very act of conferring the power to incur the liability, by implication also confers the power to levy the necessary taxes for its discharge.</p> <p>2. Same—taxation by counties—extent of the power, as to amount, for county pwposes, and to pay preexisting obligations. Section 121, chapter 120, and the sixth clause of section 25, chapter 34, of the Revised Statutes, when construed together, as they must be, mean, that unless authorized by a vote of the people the county board has no power to levy a tax for county purposes, exclusive of indebtedness existing at the. time of the adoption of the present constitution, the aggregate amount of which will exceed seventy-five cents on each one hundred dollars’ valuation of taxable property. In addition to this, the board may levy an annual tax, not to exceed one dollar on the hundred, to pay the principal and interest of any county indebtedness that may have existed at the time of the adoption of the constitution.</p> <p>3. Where a county has subscribed to the capital stock of a railway company, and issued its bonds therefor, under a clause in the charter of the company providing that any incorporated town, city, or any county or township subscribing, etc., as aforesaid, shall, by its proper authorities, annually thereafter levy and collect a sufficient tax on its assessed property to pay the interest on its bonds so issued as aforesaid, it will be obligatory on the county board to annually thereafter levy and collect a sufficient tax to pay the interest on its bonds, and the principal when due.</p> <p>4. And where a county is authorized by railway charters to issue its bonds in aid of railway companies