St. John v. City of East St. Louis

Citations

• 50 Ill. 92

Syllabus

<p>1. Special assessments—rule of equality and uniformity. An ordinance of a city which provides that the entire cost of the improvement of a street shall be assessed upon property fronting thereon, or which directs that such improvements shall be made at the expense of the owners or holders of the real estate benefited thereby, without regard to the actual benefit conferred upon it by the improvement, is in violation of the constitutional rule of equality of taxation by the corporate authorities of cities and towns.</p> <p>2. The rule for the assessment of property specially benefited by public improvements, is held to be, to assess each lot for the special benefits it will derive from the improvement, charging such benefits upon the lot, and the residue of the cost to be paid by equal and uniform taxation.</p> <p>3. Judgment—on special assessment—its requisites This is a proceeding in rem, and on an appeal to the circuit court, where the trial is de novo, no other judgment could properly be rendered against the lots, than one directing their sale to satisfy the assessment.</p>