St. Louis National Stock Yards v. People ex rel. Baker

Citations

• 127 Ill. 22
• 20 N.E. 84
• 1889 Ill. LEXIS 1011

Syllabus

<p>1. • Boad and bridge tax—time and manner of making levy. The commissioners of highways, in making a levy of a road and bridge tax, can only act in the manner and at the time specified in the statute. They must exercise the powers conferred upon them by the legislature as they are given, or their acts will be nugatory.</p> <p>2. Same—completing levy at an adjourned meeting. The statute requires the commissioners of highways to meet to determine the rate per cent of road and bridge taxes, at the same place of meeting oí the town board of auditors, on the day of the semi-annual meeting which precedes the annual meeting of the'county board; and if they fail to meet and enter upon the consideration of the matter, but meet and make the levy at a later date, their action will be void.</p> <p>3. But when the commissioners, or two of them, meet, and the question of fixing the rate of the road and bridge tax is brought up, but not finally decided, and the meeting is adjourned to a fixed day when there is a full attendance of the board, and the rate is then fixed, the levy will be valid and binding.</p> <p>4. Same—rate-of levy in excess of sixty cents. The commissioners of highways, with the consent of a majority of the town auditors, properly obtained, may levy, in view of some contingency, an additional rate of taxes, not exceeding forty cents upon the $100; but this levy must be made at the same time the ordinary levy is made. There is no authority of law for two levies of such taxes for the same year. They can make but one levy and one certificate.</p> <p>5. When the commissioners of highways, after levying and certifying the road and bridge tax, again meet, and with the consent of the board of town auditors levy an additional tax to meet certain contingencies, and certify the same, the latter levy will be void, and it will be error to render judgment against lands for such tax.</p>