Thatcher v. People ex rel. Miller

Citations

• 79 Ill. 597

Syllabus

<p>1. Taxation—judgment for delinquent taxes—effect of mere irregularities. By the adoption of section 191 of the present Revenue Law, nearly if not all the previous decisions of this court in regard to informalities and irregularities in the proceedings of any of the officers connected with the assessment, levying or collecting of the taxes, not affecting the substantial justice of the tax itself, have been abrogated as rules for the determination of cases arising after the adoption of such section, and courts can now only look to objections which affect the substantial justice of the tax.</p> <p>2. The neglect or refusal of the county clerk, upon request properly made in due time by the owner of all the lots in certain blocks to include them, for assessment in the books returned to the assessor in blocks and not in lots, is only an informality in the assessment of the property for taxation, which in nowise affects the substantial justice of the tax itself, and hence the assessment is valid.</p> <p>3. If the owner of property suffers any wrong by the refusal of the county clerk to include his lots for assessment in the books returned to the assessor in blocks instead of lots, his remedy is to be sought in an action against the clerk.</p> <p>4. Same—road and bridge tax—how levied. Under the Township Organization Law, the town meeting is authorized to direct the raising of money for constructing and repairing roads, bridges and causeways, to the extent allowed by law, and section 120 of the Road and Bridge Law (R. S. 1874) authorizes a tax to be levied of not exceeding 40 cents on the $100 worth of taxable property in the town, for road and bridge purposes. It seems, from these two sections, that the road tax may be levied by either mode as therein provided. If the town meeting fails to make such a levy, it can be done in the manner prescribed by section 120 of the Road and Bridge Law, but when it is levied in one mode, it can not bo done in the other. The statute co