Ramsey v. Hœger

Citations

• 76 Ill. 432

Syllabus

<p>1. Constitutional law—State prohibited from pledging its credit to those holding corporate indebtedness. The act of April 16, 1869, entitled “An act to fund and provide for paying the railroad debts of counties, townships, cities and towns,” does not constitute a contract between the State and the creditors of the counties, townships, cities and towns intended to be aided,.for the reason that the constitution of 1848 prohibited the credit of the State from being given to or in aid of any individual, association or corporation.</p> <p>3. Same—repeal of act of 1869 giving State taxes to municipalities owing railroad indebtedness. Under the provisions of the constitution of 1870, and the revenue law in force July 1,1873, so much of the act of 1869 to fund and provide for paying railroad debts of counties, townships, cities and towns, as requires the State revenue to be collected on the valuations of the taxable property in the State remaining, after deducting in counties, townships, etc., which have outstanding indebtedness incurred in aid of the construction of railroads, the increased valuation of the taxable property over that of the year 1868, is abrogated, and can not be enforced.</p> <p>3. Same—exemption from State taxes without a considerration may be recalled at pleasure. The tax-pavers in counties, townships, etc., which had incurred debts in aid of railways, being liable for their just share of taxes for State purposes, and, in addition thereto, liable to be taxed for the payment of the debts of their county, township, etc., the act of 1869, by which they were exempted from the payment of State taxes on the valuation of property in excess of that for the year 1868, is to be regarded as a mere gratuity, without any consideration to the State; and the rule is that exemptions from taxation are always subject to be recalled when granted as a mere privilege and not for a sufficient consideration.</p> <p>4. Injunction—of taxes levied in excess of that authorized