Davis v. Bd. of Educ. of Cmty. Consol. Sch. Dist. No. 115

Decision Date09 December 1926
Docket NumberNo. 17301.,17301.
Citation154 N.E. 127,323 Ill. 281
PartiesDAVIS v. BOARD OF EDUCATION OF COMMUNITY CONSOL. SCHOOL DIST. NO. 115 et al.
CourtIllinois Supreme Court

OPINION TEXT STARTS HERE

Assumpsit by Steward M. Davis against the Board of Education of Community Consolidated School District No. 115 and another. From a judgment for defendants, plaintiff appeals.

Affirmed.

Appeal from Circuit Court, Mercer County; William T. Church, judge.

Watson & Du Vall, of Aledo, for appellant.

Church & Mannon, of Aledo, for appellees.

HEARD, J.

This is an action in assumpsit by appellant to recover from the board of education of Community consolidated school district No. 115 and Travis R. Wright, township treasurer, certain money paid by appellant as taxes for the years 1921, 1922, and 1923. The declaration, after alleging the levy of the tax by the district authorities for building purposes and its payment by appellant to the county treasurer of Mercer county and by him to Travis R. Wright, township treasurer, alleges that the money was not expended for building purposes or for any other purpose during the years for which it was levied, and that it is now held in a special fund known and designated as a building fund; that no vote has been had at any time authorizing the building of a schoolhouse or other school building for the use of the district; that no building has been built by the district nor any bonds sold by the district to raise money for building purposes; that no part of the money raised from taxes has been expended for repairs or improvements or for the benefit to a school building belonging to or under the control of the district; and that the time had elapsed in which the money might have been used for such repairs or improvements. Appellees filed a demurrer to the declaration, which was sustained by the court. Appellant elected to stand by his declaration, and judgment was entered in favor of appellees against appellant in bar of the action and for costs, from which judgment as appeal has been perfected to this court.

Under the law the board of education had power to levy a tax for educational purposes and for building purposes. Building purposes include other purposes beside the erection of school buildings, and no election is required to be held to authorize the levy of a tax for building purposes to be expended for such other purposes. People v. Bell, 309 Ill. 387, 141 N. E. 187;People v. Hassler, 262 Ill. 133, 104 N. E. 177. There...

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6 cases
  • Weil-McLain Co. v. Collins
    • United States
    • Illinois Supreme Court
    • January 15, 1947
    ...People ex rel. Eitel v. Lindheimer, 371 Ill. 367, 21 N.E.2d 318;LeFevre v. County of Lee, 353 Ill. 30, 186 N.E. 536;Davis v. Board of Education, 323 Ill. 281, 154 N.E. 127;Yates v. Royal Ins. Co., 200 Ill. 202, 65 N.E. 726. We held, in the Lindheimer case and in Peoples Store of Roseland v.......
  • Sch. of Domestic Arts & Sci. v. Harding
    • United States
    • Illinois Supreme Court
    • October 11, 1928
    ...it now seeks to recover. Payment so made precludes recovery, although the taxes may have been illegally levied. Davis v. Board of Education, 323 Ill. 281, 154 N. E. 127;Conkling v. City of Springfield, 132 Ill. 420, 24 N. E. 67; Union Pacific Railroad Co. v. Dodge County Com'rs, supra. Sinc......
  • Le Fevre v. Lee Cnty.
    • United States
    • Illinois Supreme Court
    • June 22, 1933
    ...that taxes paid voluntarily and not under duress cannot be recovered by the taxpayer even though the tax be illegal. Davis v. Board of Education, 323 Ill. 281, 154 N. E. 127;Yates v. Royal Ins. Co., 200 Ill. 202, 65 N. E. 726. Appellees contend that a county has at all times the legal right......
  • W. U. Tel. Co. v. Lewis
    • United States
    • United States Appellate Court of Illinois
    • August 30, 1972
    ...the statute affords. It applied for adjustment of the franchise tax, and it paid under protest. Defendant cites Davis v. Board of Education, 323 Ill. 281, 154 N.E. 127; Yates v. Royal Ins. Co., 200 Ill. 202, 65 N.E. 726, and LeFevre v. County of Lee, 353 Ill. 30, 186 N.E. 536, none of which......
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