Village of Hyde Park v. Ingalls

Citations

• 87 Ill. 11

Syllabus

<p>1. Taxes—municipal corporations may levy tax to pay expenses of collecting and to meet deficiencies. A municipal corporation may levy a tax to pay the expense of collection, and to meet deficiencies likely to occur, over and above the sum actually required to pay its debts, etc.; and when this is done by the corporate authorities, in the fair and honest exercise of the discretion vested in them, the courts will not interfere.</p> <p>2. The duty of municipal corporations to pay their debts when due, implies the existence of a power to bring the money necessary for the purpose into their treasuries at the proper time; and to do this, deficiencies and expenses may be anticipated and provided for in the levy of taxes.</p> <p>3. The village trustees of Hyde Park are lawfully vested with all the legislative authority of the corporation, and they alone are authorized to levy taxes for the payment of the corporate debts, and are vested with discretion in the levy of a tax for any given purpose, to the extent that legislative authority in general may exercise the same.</p>