Wabash, St. Louis & Pacific Railway Co. v. Binkert

Citations

• 106 Ill. 298
• 1883 Ill. LEXIS 169

Syllabus

<p>1. Statute—rule of construction. In construing a statute the courts are not confined to the words employed, but may look to the preceding law and other statutory provisions relating to the same subject. The plain literal reading of language may be departed from when it is required to avoid an absurd consequence, or to carry out the manifest intention.</p> <p>2. Taxation—road and bridge tax—to- be extended on current year’s assessment. The bridge tax provided for in section 119 of the Eoad and Bridge act of 1879, is not required to be extended upon the assessment valuation of the preceding year, but upon the assessment for the current year. It is meant by that section that such tax shall not exceed forty cents on the one hundred dollars, according to the assessment of the previous year; but when the sum to be levied is thus fixed by reference to the preceding assessment, the clerk of the county court is required to extend that sum upon the property of the town according to the assessment for the current year.</p>