Swigert v. County of Hamilton

Citations

• 130 Ill. 538
• 22 N.E. 609

Syllabus

<p>1. Municipal funds—in the State treasury—refunding thereof to the municipality—the statute construed. Where taxes have been collected for the payment of registered bonds of a municipal corporation, and interest thereon, a part of which bonds have been declared void, and the money arising from such taxes is in the hands of the State Treasurer, but the amount in his hands collected for the payment of the void bonds as distinct from the bonds which are valid, has not been definitely ascertained, it is not the duty of the Auditor of Public Accounts to issue his warrant on the Treasurer for the refunding of the money to the municipality, and he will have no authority of law so to do, and if he should issue his warrant for the unascertained amount, it could not be paid, and therefore mandamus will not lie to compel him to issue such warrant.</p> <p>2. Certain county authorities had issued two series of bonds in aid of the construction of railroads, the first series being for $200,000 and the second for $37,000, payable at a future day, with interest coupons attached, the first of which series was by this court adjudged void. Both series of bonds were registered. Taxes were levied and collected to pay the interest on all the bonds, and came into the hands of the State Treasurer before the first series was adjudged void. Without any adjustment of the amount in the hands of the State Treasurer derived by taxes for the illegal bonds, the county board sought, by mandamus, to compel the Auditor to issue his warrant in its favor upon the State Treasurer for the amount of such illegal taxes: Held, that it was not the duty of the Auditor to ascertain the amount for which he should draw his warrant, and that he had no authority of law to issue such warrant for an indefinite and unascertained amount.</p> <p>3. The act of June 10, 1885, in relation to the refunding of surplus funds in the State treasury to counties, cities, etc., does not contemplate a case in which only a part of