St. Louis, Rock Island & Chicago Railroad v. People ex rel. Hanna

Citations

• 147 Ill. 9

Syllabus

<p>1. Towif tax—power to assess sum for town purposes. The board of auditors of a town certified that they wanted certain named sums to pay claims allowed, and also that they wanted $100 for town purposes, and the town clerk certified to the county clerk that “we want * * * $100 for town purposes.” On this the county clerk extended a tax to raise the several amounts: Held, that the tax of $100, extended for town purposes, was illegal, and that judgment against property for such tax was properly refused.</p> <p>2. Same — certificate of town clerk of claims audited against town. Section 7, article 13, chapter 139, of the statute, requires the town clerk to certify the aggregate amount of the claims audited against the town, so that the county clerk may extend the same as town taxes upon the taxable property of the town.</p> <p>3. Same—not invalid for irregularities and errors in the proceedings. If the board of town auditors recognize claims against their town whi ch are valid and subsisting obligations, and attempt to audit them, no mere errors, informalities or irregularities in the proceedings of such board, or in the action of the town clerk in certifying the allowance, will vitiate a town tax extended thereon for the payment of such claims.</p> <p>4. Same—os to corporate bonds, and interest on the same. Town bonds and interest thereon, due and payable, are charges and claims against the town, which it is the duty of the board of auditors to examine and audit although not formally presented by the holders thereof; and when they are allowed by the board, the town clerk is required, by section 7, article 13, chapter 139, of the statute, to certify the aggregate amount thereof, with other claims allowed, “to the county clerk, at the same time and in the same manner as other amounts required to be raised for town purposes,” and when so certified they become the authority of the county clerk for extending the tax to that amount.</p> <p>5. Bailroad bonds of a town due,