People ex rel. Dooley v. New York, C. & St. L. R. Co.

• Decision Date: 19 June 1939
• Docket Number: No. 25140.,25140.
• Citation: 371 Ill. 522,21 N.E.2d 760
• Court: Illinois Supreme Court
• Parties: PEOPLE ex rel. DOOLEY, County Collector, v. NEW YORK, C. & ST. L. R. CO.

371 Ill. 522

21 N.E.2d 760

PEOPLE ex rel. DOOLEY, County Collector,

v.NEW YORK, C. & ST. L. R. CO.

No. 25140.

Supreme Court of Illinois.

June 19, 1939.

Proceeding by the People, on the relation of Charles E. Dooley, County Collector, against the New York, Chicago & St. Louis Railroad Company. From a judgment of the county court which overruled its objections to a county tax for pauper relief purposes for the year of 1936, defendant appeals.

Reversed and remanded, with directions.Appeal from McLean County Court; Homer W. Hall, Judge.

Bracken, Livingston & Murphy, of Bloomington, and Pope & Driemeyer, of East St. Louis, for appellant.

Bernard Wall, State's Atty., of Bloomington, and Arlo E. Bane, of Le Roy, for appellee.

STONE, Justice.

By this appeal appellant seeks the reversal of a judgment of the county court of McLean county which overruled its objections to a county tax for pauper relief purposes for the year 1936.

Appellant's objection to taxes in the amount of $570.11, extended for pauper relief purposes at a rate in excess of the maximum rate of twenty-five cents for general county purposes, was that, as McLean county is under township organization form of government, it was not, at the time the levy was made, charged with the duty of relieving the poor of the county, therefore the county board of supervisors was without authority to levy any tax over the rate of twenty-five cents for pauper relief purposes, and the county clerk was without authority to extend any tax so attempted to be levied at a rate in excess of the maximum rate of twenty-five cents for general county purposes.

On September 10, 1936, the board of supervisors of the county, at their regular September, 1936, session, made a levy for general county purposes, and additional levies including one of $39,945.06 to pay claims, liabilities and obligations incurred by the county on account of the support of the poor before July 1, 1936. Thereafter, the county clerk extended the county tax for the year 1936 at a total of fifty-eight cents. Of this rate twenty-five cents was extended to produce the amount levied for general county purposes and seven cents was extended to produce the amount of the levy for payment of the liabilities incurred by the county on account of the support of the poor prior to July 1, 1936. Appellant's objection to the rate extended, aggregating seven cents, was overruled, and it deposited the amount of the judgment and perfected this appeal.

The only question presented is whether the county board, on September 1, 1936, had power to levy taxes for the payment of obligations incurred prior to July 1, 1936, in excess of and in addition to the twenty-five-cent rate for general county purposes.

The power of the county to tax is limited to that expressly granted by statute, and such powers as are necessarily incidental to carry out the granted powers. People v. Cleveland, Cincinnati, Chicago & St. Louis Railway Co., 360 Ill. 180, 195 N.E. 631;People v. Wabash Railway Co., 349 Ill. 93, 181 N.E. 610;Stevens v. County of Henry, 218 Ill. 468, 75 N.E. 1024, 4 L.R.A.,N.S., 339, 4 Ann.Cas. 136;Perry v. Kinnear, 42 Ill. 160. In determining the meaning of a grant of power to levy taxes, strict construction will be given to that which is relied upon to confer the power, but construction will be liberal in all that tends to protect the taxpayer. People v. Cleveland, Cincinnati, Chicago & St. Louis Railway Co., supra; People v. Mills Novelty Co., 357 Ill. 285, 192 N.E. 236; People v. Wabash Railway Co., supra; People v. Central Illinois Public Service Co., 328 Ill. 440, 159 N.E. 797;Peoria & Pekin Union Railway Co. v. People, 198 Ill. 318, 64 N.E. 969.

Prior to July 1, 1936, the duty to provide support for and relief of paupers rested on the county. Section 15 of the Paupers Act, as amended by Senate Bill No. 9, approved March 6, 1936, and effective July 1 of that year, (Laws 1935-36, Second Sp.Sess. p. 75; Ill.Rev.Stat.1937, chap. 107, § 15.1, p. 2355;) provided that towns, in counties under township organization, (McLean county being under township organization,) shall relieve and support all poor and indigent persons lawfully resident within their respective territories, except residents of cities of over 500,000 inhabitants. The balance of the section is not germane to the issue here presented.

March 13, 1936, House Bill No. 9, (Laws 1935-36, First Sp.Sess. p. 67, Ill.Rev.Stat.1937, c. 34, § 25,) amended section 25 of the Counties Act granting power to counties to levy taxes. Paragraph 5 limited the annual levy and collection of taxes for county purposes, in counties of less than 135,000 inhibitants, to twenty-five cents on $100 valuation; provided that taxes levied for a Morthers' Pension Fund or for County Blind Relief Fund, or for County Employees' Pension Funds, or for the care of paupers, and for payment of relief to poor and indigent persons in counties which are obliged by law to care for paupers and to relieve poor and indigent persons, ‘shall be in excess of the rate allowed by law without a vote of the people, * * * and any tax levied for the care of paupers and for the payment of relief to poor and indigent persons in any county obligated by law to supply such care and relief after the year 1935 shall not exceed a rate of thirty cents on the one hundred dollars valuation in addition to and in excess of the maximum levy permitted by this paragraph for general county purposes, and shall be paid into a special fund in the county treasury and used only for the purposes for which it is levied.’

August 15, 1936, (House Bill No. 75, Laws of 1935-36, Second Sp.Sess. p. 52, Ill.Rev.Stat.1937, c. 34, § 25,) the legislature again amended section 25 of the Counties Act, defining the powers of the several counties of the State with an emergency clause. The fifth paragraph of that section as amended, limits counties of less than 135,000 inhabitants to a levy for county purposes not exceeding twenty-five cents on the $100 valuation, except certain bonded and other indebtedness (not pertinent to the present inquiry,) ‘and except taxes levied for the care of paupers and the relief and support of poor and indigent persons in counties under commission form of government and such taxes...