Wright v. People ex rel. Miller

Citations

• 87 Ill. 582

Syllabus

<p>1. Town meeting—power to vote tax to create sinking fund. Where bonds are issued, which are a town charge, to be paid by taxation, the electors, at a town meeting, have legal authority to vote taxes in advance, to meet their prompt payment, and how long in advance may be safely left to be determined by a vote of the electors of the town.</p> <p>2. Taxes—town-taxes voted need not be specifically itemized. Where the. electors of a town, at an annual town meeting, voted §25,000 of taxes to be levied for various named purposes, “and such other expenses as the town may have to defray for the year 1873, as well as previous indebtedness,” it was objected that there was a want of definiteness as to the objects for which the money was to be raised, but it was held, that the law did not require an itemization of the purposes of a tax voted in a town meeting. The only instance in which the details of the town charges are to be preserved, is in the report of the town auditors.</p> <p>3. Same—park lax. Park taxes or park and boulevard taxes levied in the town of West Chicago, are not illegal because a portion of the boulevards are situate in an adjoining town.</p> <p>4. Same—back taxes, and valuation for such years. The statute gives express authority to include in an application for judgment against lands for the taxes of the current year, those of previous years on lands forfeited to the State, and the law does not require that the delinquent list, in such a ease, shall show the valuation of the lands for the prior years, nor the amount of each kind of tax levied for such years. As to the back taxes, all that is required to be placed on the tax books is the amount due.</p> <p>5. Same—equalization by county board. Where the county board of Cook county referred the matter of equalization of the valuation of property for taxation to its committee of equalization on the second Monday in July, 1873, who made their report on August 22, 1873, at an adjourned meeting, and the repor