People ex rel. Jourdan v. Illinois Cent. R. Co.

• Decision Date: 16 February 1916
• Docket Number: No. 10259.,10259.
• Citation: 272 Ill. 116,111 N.E. 522
• Parties: PEOPLE ex rel. JOURDAN, County Collector, v. ILLINOIS CENT. R. CO.
• Court: Illinois Supreme Court

272 Ill. 116

111 N.E. 522

PEOPLE ex rel. JOURDAN, County Collector,

v.ILLINOIS CENT. R. CO.

No. 10259.

Supreme Court of Illinois.

Feb. 16, 1916.

Appeal from Jasper County Court; H. C. Davidson, Judge.

Proceedings by the People, on the relation of Josiah Jourdan, County Collector, against the Illinois Central Railroad Company. From an adverse judgment, defendant appeals. Reversed and remanded, with directions.

George W. Fithian, of Newton (John G. Drennan, of Chicago, of counsel), for appellant.

Charles D. Fithian, of Newton, for appellee.

COOKE, J.

On the application of the county collector for judgment and order of sale for delinquent taxes for the year 1914, appellant, the Illinois Central Railroad Company, objected to the road and bridge taxes of the towns of Crooked Creek, Wade, Fox, North Muddy, and Willow Hill, in Jasper county. The county court overruled the objections, and entered judgment and order of sale.

In the towns of Crooked Creek, Fox, and North Muddy there was no record of any meeting of the commissioners of highways on the first Tuesday in September, 1914. Proof was made that such a meeting was held in each of these towns, but leave was neither asked nor granted to amend or supply the records of the respective boards of commissioners of highways showing that such a meeting was held at which appropriate action was taken to determine and certify the amount necessary to be raised by taxation for the proper construction, maintenance, and repair of roads and bridges of the respective towns. The statute requiring the holding of the meeting on the first Tuesday in September is mandatory, and the holding of such meeting is essential to the validity of the tax. The fact that such meeting was held can be proven only by the records of the commissioners of highways. People v. Toledo, St. Louis & Western Railroad Co., 270 Ill. 472, 110 N. E. 723. The objection that the road and bridge taxes of these towns were invalid because of the failure of the commissioners of highways to hold meetings on the first Tuesday in September should have been sustained.

In the town of Fox the commissioners of highways at the August meeting did not determine the tax rate to be certified by them, but fixed the amount of tax required at the sum of $3,000. In the town of Willow Hill the commissioners of highways at the August meeting followed the same procedure and fixed the amount required at the sum of $2,600. The objection that these taxes were invalid for the reason that the commissioners of highways fixed the amount required, instead of the tax rate, should have been sustained. People v. Illinois Central Railroad Co. (No. 10303) 110 N. E. 847;People v. New York Central Railroad Co. (No. 10365) 110 N. E. 848.

[4] The road and bridge tax of the town of Wade was objected to upon the ground that the meeting held on August 22, 1914, purports by the record of the commissioners of highways to be a special meeting, and the record does not disclose that the meeting was called either by the president or by any two of the commissioners of highways. At this meeting the commissioners determined that they required for road and bridge purposes, for the year 1915, a rate of 61 cents on each $100. It was not necessary that any record be made of the fact that the president had called a meeting of the commissioners of highways for this purpose (...