Webster v. People ex rel. Binkert

Citations

• 98 Ill. 343
• 1881 Ill. LEXIS 263

Syllabus

<p>T. Appeal—“in cases relating to the revenue.” Section. 88 of the Practice act, as amended by the act of 1879, giving an appeal to this court instead of the Appellate Court, “ in all cases relating to the revenue,” etc., is intended to embrace public revenue, whether State or municipal, and all taxes and assessments imposed by public authority, but not of suits for the recovery of fines or forfeitures, or suits under contracts or for other dues to cities, etc.</p> <p>2. Corporations—their powers must he warranted by statute. All power rightfully exercised by corporate bodies, whether public or private, must be conferred by the government, either in express terms or by necessary and clear implication. For every corporate act, authority must be found in a grant or requirement of a statute.</p> <p>3. Taxes—by municipal corporation. Where the statute prescribes a mode and purpose of municipal taxation, it must be pursued, and no other mode or purpose can be substituted by officials exercising the power. Where a general tax is authorized, and the rate or per cent is prescribed, the tax can not be raised by special taxation, nor can the rate so prescribed be exceeded.</p> <p>4. Same—¿for local improvements. A grant of power to a city to impose a special tax, or a special assessment for local improvements, confers no power to accomplish the same purpose by a general tax. The power must be strictly pursued when called into exercise.</p> <p>6. The city of Quincy having power, under its charter as amended, to levy a tax, not exceeding fifty cents on the $100 valuation of taxable property, to pay indebtedness and to meet current expenses, and a sum not exceeding twenty-eight cents on the $100 like valuation, as a gas tax, can not, on failure to levy the latter tax, have the amount thereof levied and collected under the former tax, so as to make it exceed fifty cents on the §100 valuation. All taxes authorized for specified purposes must, when levied, be for the purpose named