Wetherell v. Devine

Citations

• 116 Ill. 631
• 6 N.E. 24

Syllabus

<p>1. Municipal taxation—constitutional limitation—generally. Under sections 9 and 10, of article 9, of the constitution, the legislature can not grant the right to assess and collect municipal taxes except to the corporate authorities of the municipalities or districts to be taxed, and for corporate purposes, and not then without the consent of the tax-payers to be affected.</p> <p>2. Same—consent of tax-payers—what so considered. Where the qualified voters of an incorporated city, at an election duly authorized, adopt a law affecting the corporate interests and welfare, whereby additional expenses are incurred, which the law requires the city to pay when properly audited, this will amount to an assent on the part of the people therein, to taxation, to meet and defray such expenses, and to carry the law into execution.</p> <p>3. Same—“corporate authorities”—election commissioners. The corporate authorities who alone are authorized by the constitution to levy municipal taxes, are those authorities who are either directly elected by the population to be taxed, or are appointed in some mode to which they have given their assent.</p> <p>4. Therefore, where the people of an incorporated city, by a vote duly authorized, adopt an election law providing for the appointment of election commissioners, who are to incur expenses, and create a debt upon the city to defray the same, and the law provides for the appointment of such commissioners by the county court, they will be regarded as corporate authorities for the purpose of incurring such expense and indebtedness, and as appointed by the consent of the people of the city.</p> <p>5. Same—auditing election expenses by county judge, as distinguished from the levy of a tax to pay them. An act of the legislature requiring a municipal corporation to pay certain election expenses when audited by the county judge and his warrant drawn for the amount, is not in violation of the constitutional principle which forbids the levy of mun