Town of Aurora v. Chicago, Burlington & Quincy Railroad

Citations

• 119 Ill. 246

Syllabus

<p>1. Taxation—diversion of taxes from the purpose for which they were levied and collected—power of the toion authorities—rights and remedy of the tax-payer. Taxes levied and collected by town authorities for the purpose of paying off certain municipal bonds issued in aid of a railway company, constitute a-special .trust fund, and can not lawfully be used for any other purpose, even if such bonds are void. The fact that such bonds are void, will not authorize the voters of the town, at a town meeting, to appropriate such special fund to purposes of local improvement.</p> <p>2. So where a special tax is levied and collected by a town to pay void bonds issued by it in aid of a railway company, and the supervisor is directed, by a resolution of the voters of the town, at their annual town meeting, to pay over such taxes to the commissioners of highways, to be used as a bridge fund, a tax-payer may enjoin such application of the fund as to the amount of such taxes paid by him. Such tax-payer will have the right to have the taxes paid by him appropriated for the purpose for which it was levied and collected.</p>