Weber v. Ohio & Mississippi Railway Co.

Citations

• 108 Ill. 451
• 1884 Ill. LEXIS 1500

Syllabus

<p>1. Taxes—extending bach taxes certified by school directors. In 1875 tbe county clerk extended taxes that had been required to be levied by the school directors of certain districts, for the years 1864 to 1868, inclusive, on the basis of the valuation of property for those years, respectively. On bill to enjoin the collection of such back taxes, several certificates, purporting to be levies of taxes for school purposes by school directors, were introduced in evidence: Held, that they were improperly admitted, without proof that they were ever filed in the proper time, or at any time, in the clerk’s office, as required by law.</p> <p>2. Same—extending in succeeding years, when certificate of levy is not filed in time. Where the certificate of school directors of the sum they require to be extended and levied for the current year is not filed with the county clerk in time to enable him to extend the taxes on the tax books that year, the clerk will have no power or authority of law to extend such levy in any succeeding year, as back taxes, and if he does, its collection may be restrained.</p> <p>' 3. Same—school taxes—certificate of levy is jurisdictional. The tax certificate which the school directors are empowered to make by the School law, (section 44,) is the basis of all school taxes. In a sense, such certificates are jurisdictional, and any tax extended for school purposes, where no such certificate has been returned by the directors as required by that section of the statute, is without authority of law, and null and void.</p> <p>4. Evidence—entries by county clerh in a booh, of substance of certificates of levy of taxes. Entries made by a county clerk of the legal effect of certificates for the levy- and extension of school taxes, on no principle are admissible as evidence of such levies. If such certificates had been copied in such book, it would have been only, secondary evidence, and in no event admissible or proper until proof was made of the return of t