People ex rel. Brockamp v. Lemmon
| Decision Date | 17 December 1912 |
| Citation | 256 Ill. 631,100 N.E. 200 |
| Parties | PEOPLE ex rel. BROCKAMP, County Collector, v. LEMMON. |
| Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
Appeal from Christian County Court; C. A. Prater, Judge.
Application by the People, on relation of Joseph Brockamp, County Collector, for judgment and order of sale for school taxes. From a judgment overruling G. W. Lemmon's objections, he appeals. Affirmed.Hogan & Wallace, of Taylorville (C. E. Mortimer and Wilson, Warren & Child, all of Springfield, of counsel), for appellant.
Arthur Yockey, State's Atty., of Taylorville A. D. Stevens and E. S. Smith, both of Springfield, and W. B. McBride, of Taylorville, of counsel), for appellee.
This was an application by the county collector of Christian county, in the county court of that county, for judgment and order of sale for school taxes levied by the board of education of the township high school of township 13 N., range 4 W., situated in the counties of Christian and Sangamon. The appellant appeared and filed objectionsto judgment and order of sale, which were overruled, and judgment was rendered against his property; and he has prosecuted an appeal to this court, and has urged in this court two grounds for reversal of the judgment of the county court.
[1] First. The first objection is presented under two heads, which will be considered together: (1) That the certificate of the tax levy was void, because it was not signed by a majority of the board of education, but was signed by the president and secretary of the board only; and (2) that the record of the board of education did not show that the president and secretary of the board were authorized to sign said tax levy.
The record of the board of education shows that the tax levy was properly made by the board of education, and the certificate was in the following form:
‘Certificate of Levy for a Board of Education, Township 13, Range 4 W., Counties of Sangamon and Christian, Illinois.
‘We hereby certify that we require the sum of seven thousand ($7,000) dollars to be levied as a special tax for educational purposes, and the sum of sixteen thousand ($16,000) dollars to be levied as a special tax for building purposes, on the equalized assessed value of the taxable property of our district for the year 1911.
‘Signed this 8th day of June, 1911.
‘Twp. No. 13 Sangamon and Christian Counties, Ill.’
On the lower left-hand corner of the certificate appears the seal of the board of education, marked ‘Township High School Board of Education, Township 13, Sangamon and Christian Counties, Ill.,’ and on its back appear the words ‘Pawnee High School,’ also,
Section 190 of chapter 122 of Hurd's Statutes of 1911, entitled ‘Schools,’ reads as follows:
‘Sec. 190. The board of directors or board of education of each district shall ascertain as near as practicable, annually, how much money must be raised by special tax for educational and for building purposes for the next ensuing year. Such amounts shall be certified and returned to the township treasurer on or before the first Tuesday in August, annually. The certificate shall be signed by the president and clerk, or secretary, as the case may require, and may be in the following form, to wit:
‘'Certificate of Tax Levy.
‘'We hereby certify that we require the sum of ..... dollars, to be levied as a special tax for educational purposes, and the sum of ..... dollars to be levied as a special tax for building purposes, on the equalized assessed value of the taxable property of our district, for the year 1...
‘'Signed this ... day of ....., 1$03.p
‘'A. ..... B. ..... President.
‘'C. ..... D. ..... Clerk.
‘'District No. ....., ...... County.’
The tax levy certificate appears to comply in every particular with this section of the School Law, and we think it too clear for argument that the county court did not err in overruling the objection that the tax levy certificate was not sufficient to authorize the extension of said high school tax against the property of appellant. The tax levy was made by the board of education and was properly certified under the statute by the president and secretary of the board of education. There is no constitutional limitation upon the power of the Legislature to determine the agencies which shall be employed by which school taxes shall be levied (Fuller v....
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