Riverside Co. v. Howell

Citations

• 113 Ill. 256
• 1885 Ill. LEXIS 688

Syllabus

<p>1. Municipal taxation—prerequisites to its validity. The power given to city councils, and boards of trustees in villages, by the general Incorporation act, to levy taxes, is subject to the restriction that such councils or boards shall ascertain the total amount of appropriations legally made, and that they shall, by ordinance, levy and assess such amount so ascertained. The act requires the annual appropriations to be first made, by ordinance, within the first quarter of the fiscal year, duly published, and their amount to be ascertained, and then that the levy and assessment shall be made, by ordinance, for the amount. These requirements being for the protection of the citizen, are not directory, merely, but mandatory. The power of the taxing authority is limited by the manner and conditions prescribed for its exercise.</p> <p>2. The prerequisite of an appropriation ordinance is a limitation upon the power of a city council to levy a corporate tax, and a failure to pass such an ordinance is not a merely formal defect, and so is not cured by section 191 of the Revenue law, but renders the whole tax illegal. A strict compliance with this requirement is necessary to guard against the abuse of the taxing power conferred.</p> <p>3. Tax title—in case apart of the tax is illegal and the residue was legally assessed—effect upon the validity of a sale for sueh taxes. Where a part of a tax for which a sale of real estate is made, is illegal, the sale will be void. This is so when judgment is rendered by default, and the owner of the land does not appear and resist judgment. So when the city taxes for certain years against lots are illegal, for want of an appropriation ordinance before their levy, and they are included in the judgment with other legal taxes, no title will pass by the sale under such judgment.</p> <p>4. Hazte—judgment by default for taxes—upon what questions conclusive. A judgment against land by default for delinquent taxes, is not conclusive against the