Tappan v. People

Citations

• 67 Ill. 339

Syllabus

<p>1. Collector’s bohd—-for whose me suit should he brought to recover school taxes. In a suit upon the bond of a collector, to recover school taxes levied by the school directors of a township, and collected, the suit is properly brought in the name of the People of the State of Illinois, for the use of the trustees of schools of the township. The recovery, in such case, will be in trust for the several school districts wherein the taxes v¿¡ere levied.</p> <p>2. Same—presentation of county clerk's certificate of school tax due each district. The presentation, by the township treasurer to the collector, of the county clerk’s certificate of the amount of district school tax due each district in his township, as required in section 45 of the school law, is not regarded as a prerequisite to a right of action on the collector’s bond for the taxes collected by him, and need not be averred in the declaration.</p> <p>3. But, in order to the recovery of the twelve per centum on the amount of the takes due, given by the 46th section of the same law, it is necessary that such certificate should be presented before suit, and such presentation should be averred in the declaration. This percentage being a penalty, the statute, in respect to its recovery, must receive a strict construction.</p> <p>4. Same—whether penalty is collectible of sureties. The twelve per cent penalty given by the 46th section of the school law, for the neglect or failure of the collector to pay over school taxes on presentation of the county clerk’s certificate, and demand by the township treasurer, may be collected of the collector and his sureties in an action of debt upon his bond, and judgment therefor may be properly rendered against them in such suit.</p> <p>5. Same—-form, of judgment in suit on bond. In a suit upon a collector’s bond, for school taxes collected by him for several school districts of a township, the court rendered judgment in favor of the trustees of schools of the township for the