Town of Sparland v. Barnes

Citations

• 98 Ill. 595
• 1881 Ill. LEXIS 296

Syllabus

<p>1. Taxation by municipal cobpobations—limitations in special charters— effect of acts of 1878, 1877 and 1879. The act of 1872, conferring power upon, cities and villages to assess and collect taxes, and defining the manner in which this power shall be exercised, as originally adopted has no application to towns and cities organized under special charters.</p> <p>2. The act of 1877, entitled “An act in regard to the assessment and collection of municipal taxes,” was intended to provide a uniform system for the assessment and collection of taxes in cities and towns, without regard to whether they were incorporated under special charters or the general incorporation law, but it does not operate as a repeal of the provisions of special charters imposing limitations on the power of taxation.</p> <p>3. The act of May 28, 1879, amending the act of 1872, in respect to taxation by cities and villages, limiting the power to two per cent upon the aggregate valuation of the taxable property, does not interfere with pre-existing limitations in special charters upon the taxing power, but was intended simply to provide a uniform limitation in cases where none had theretofore existed, as, in cities, etc., organized under the general law.</p>