Dimond v. Comm'r of Highways of Town of Ottawa
| Decision Date | 11 June 1937 |
| Docket Number | No. 24015.,24015. |
| Citation | 366 Ill. 503,9 N.E.2d 197 |
| Parties | DIMOND v. COMMISSIONER OF HIGHWAYS OF TOWN OF OTTAWA. |
| Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
Suit by Vincent J. Dimond, receiver of the National City Bank of Ottawa, against the Commissioner of Highways of the Town of Ottawa. Judgment for defendant, and plaintiff appeals.
Affirmed.Appeal from Circuit Court, LaSalle County; Robert E. Larkin, judge.
George V. B. Weeks, of Ottawa, for appellant.
Hibbs & Pool, of Ottawa, for appellee.
Vincent J. Dimond, receiver of the National City Bank of Ottawa, brought suit in the circuit court of LaSalle county against the commissioner of highways of the town of Ottawa to recover $5,345.25, unpaid balance on an anticipation warrant for $6,000, issued by a former commissioner of highways in anticipation of the 1930 road and bridge levy. On defendant's motion, the court struck the amended complaint and entered judgment for defendant. The constitutionality of certain statutes being involved, the receiver has prosecuted an appeal to this court.
Consonant with statutory requirement the warrant recites that it is ‘payable solely out of the taxes levied by the commissioner of highways of said town for the year A. D. 1930, and not otherwise.’ The suit was begun in 1935. The complaint does not allege that defendant has on hand any of the taxes from the 1930 road and bridge levy, and the recovery sought is not limited to the proceeds of that fund. It is not claimed that the fund was wrongfully dissipated or diverted. The complaint alleges that, due to reassessment or reduction in assessed valuations of property within the town, there was a deficit in each of the years from 1930 to 1935, inclusive, between the road and bridge levy and the amount collected. In his brief appellant says the reason the warrant was not paid is because of the deficiency of tax collections.
Appellant insists he has a right to recover notwithstanding the recital in the warrant that it is payable solely out of taxes levied for road and bridge purposes for 1930 and not otherwise. He predicates his contention upon three so-called ‘validating’ acts of the General Assembly. The first of these acts, approved June 26, 1931 (Smith-Hurd Stat.1935, c. 146 1/2, § 19 et seq., Ill.Rev.Stat.1935, c. 146a, par. 15 et seq.), provides that where, prior to its effective date, any municipal corporation has levied taxes for any statutory purpose and thereafter has authorized the issuance of warrants against and in anticipation of the collection of such taxes, and by reason of a reassessment, quadrennial assessment, or otherwise, there has been a reduction in the assessed valuation of property within such municipal corporation, or in the collection of taxes, all such warrants in the amounts provided by law against and in anticipation of such taxes are validated to the extent that the principal and interest to date of payment do not exceed the amount levied as computed by the applicable tax rate and extended, and in anticipation of which such warrants were issued. Any such municipal corporation is authorized to pay the principal and interest of such warrants ‘from any available revenues, derived from taxes or otherwise,’ notwithstanding the principal and interest ‘exceeds the amount of taxes so levied as computed by the tax rate applicable thereto and extended and/or notwithstanding the amount...
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Molitor v. Kaneland Community Unit Dist. No. 302
...v. Board of Education, 386 Ill. 508, 54 N.E.2d 498; Leviton v. Board of Education, 374 Ill. 594, 30 N.E.2d 497; Dimond v. Commissioner of Highways, 366 Ill. 503, 9 N.E.2d 197; Berman v. Board of Education, 360 Ill. 535, 196 N.E. 464, 99 A.L.R. The relationship of a school district to the St......
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Chicago City Bank & Trust Co. v. Bd. of Educ. of City of Chicago
...the anticipation warrants, this did not change or affect the liability of the district. We there said, quoting from Dimond v. Com'r of Highways, 366 Ill. 503, 9 N.E.2d 197, ‘under section 9 of article 9 of the Constitution, all taxation by municipal corporations must be for corporate purpos......
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Leviton v. Bd. of Educ. of Chicago
...upon it, either absolute or contingent, to pay out of anything except the levy anticipated, when collected. Dimond v. Com'r of Highways, 366 Ill. 503, 9 N.E.2d 197. In City of Springfield v. Edwards, 84 Ill. 626, speaking with reference to the application of taxes to the payment of anticipa......
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People ex rel. Toman v. Granada Apartment Hotel Corp.
...bonds including requirements for bonds previously issued to liquidate tax anticipation warrants are also void. In Dimond v. Com'r of Highways, 366 Ill. 503, 9 N.E.2d 197, 198, two statutes making tax anticipation warrants payable ‘from any available revenues derived from taxes or otherwise’......