People ex rel. Montgomery v. Wabash Ry. Co., No. 22881.
| Court | Supreme Court of Illinois |
| Writing for the Court | STONE |
| Citation | 195 N.E. 665,360 Ill. 173 |
| Docket Number | No. 22881. |
| Decision Date | 17 April 1935 |
| Parties | PEOPLE ex rel. MONTGOMERY, County Collector, v. WABASH RY. CO. |
360 Ill. 173
195 N.E. 665
PEOPLE ex rel. MONTGOMERY, County Collector,
v.
WABASH RY. CO.
No. 22881.
Supreme Court of Illinois.
April 17, 1935.
Proceedings by the People, on the relation of H. C. Montgomery, County Collector, against the Wabash Railway Company for collection of taxes. From an adverse judgment, the Railroad appeals.
Reversed and remanded, with directions.
[360 Ill. 174]
[195 N.E. 666]
Appeal from Scott County Court; T. J. Priest, Judge.
Bellatti, Samuell & Arnold, of Jacksonville, for appellant.
C. C. Carter, State's Atty., of Winchester, for appellee.
STONE, Justice.
This is an appeal from a judgment of the county court of Scott county for taxes against appellant's property for the year 1933. Appellant filed three objections. One was that the aggregate rate extended for county purposes for mothers' pensions rendered the county tax 4 cents per $100 in excess of the statutory maximum. This objection was sustained, and needs no further consideration here. The second objection concerned an item in the county tax levy ‘for payment of outstanding legal indebtedness due and unpaid at the close of the fiscal year, $31,500.’ The ground of this objection is that the levy is in definite and uncertain and did not sufficiently state the purpose of the tax, though it constituted 52 per cent. of the total tax levied for general county purposes. The third tax objected to was the village tax of the village of Bluffs. This objection is that there was, at the time the tax levy ordinance was passed, no valid appropriation ordinance of the village in effect. No questions of fact arise on the record.
It is said that the county tax is not sufficiently specific to comply with section 121 of the Revenue Act. Smith-Hurd Ann. St. c. 120, § 109. Under that section the county board is required to determine, at its September session, the amount of all taxes to be raised for all purchases, and when for several purposes the amount for each purpose shall be stated separately. In People v. Cincinnati, Indianapolis & Western Railway Co., 224 Ill. 523, 79 N. E. 657, it was held that a levy ‘for payment of county claims (janitor's services, supplies, repairs, improvements and current expenses) $12,000,’ did not comply with section 121 of the [360 Ill. 175]Revenue Act, for the reason that the purpose, ‘payment of county claims,’ would include claims of every kind which might be presented against the county, and that the levy was not aided by the statement in parenthesis, as...
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Boshuizen v. Thompson & Taylor Co., No. 22922.
...* respirator.’ Again, the court there held that the defendant was in no position to urge the unconstitutionality of the statute requiring[360 Ill. 173]the employer to furnish ‘adequate means, methods, and devices,’ as he had never furnished any ‘means, methods, and devices' of any kind or c......
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County Collector of Kane County, Application of, No. 67627
...of time. (People ex rel. Larson v. Thompson (1941), 377 Ill. 104, 109, 35 N.E.2d 355; People ex rel. Montgomery v. Wabash Ry. Co. (1935), 360 Ill. 173, 176, 195 N.E. 665; People ex rel. Sullivan v. Florville (1903), Page 109 [138 Ill.Dec. 140] 207 Ill. 79, 86-87, 69 N.E. 623; People ex rel.......
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People ex rel. Wilson v. Wabash Ry. Co., No. 24550.
...approved by the board. It is not subject to the criticism that it is indefinite and uncertain. In People ex rel. v. Wabash Railway Co., 360 Ill. 173, 195 N.E. 665, and People ex rel. v. Toledo, St. Louis & Western Railroad Co., 231 Ill. 498, 83 N.E. 113, we condemned levies ‘for payment......
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People ex rel. Larson v. Thompson, No. 26105.
...of a forest preserve district likewise does not become effective until ten days after its publication. In People v. Wabash Railway Co., 360 Ill. 173, 195 N.E. 665, this court held that an appropriation ordinance was not in force and effect until ten days after its publication. It was furthe......
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Boshuizen v. Thompson & Taylor Co., No. 22922.
...* respirator.’ Again, the court there held that the defendant was in no position to urge the unconstitutionality of the statute requiring[360 Ill. 173]the employer to furnish ‘adequate means, methods, and devices,’ as he had never furnished any ‘means, methods, and devices' of any kind or c......
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County Collector of Kane County, Application of, No. 67627
...of time. (People ex rel. Larson v. Thompson (1941), 377 Ill. 104, 109, 35 N.E.2d 355; People ex rel. Montgomery v. Wabash Ry. Co. (1935), 360 Ill. 173, 176, 195 N.E. 665; People ex rel. Sullivan v. Florville (1903), Page 109 [138 Ill.Dec. 140] 207 Ill. 79, 86-87, 69 N.E. 623; People ex rel.......
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People ex rel. Wilson v. Wabash Ry. Co., No. 24550.
...approved by the board. It is not subject to the criticism that it is indefinite and uncertain. In People ex rel. v. Wabash Railway Co., 360 Ill. 173, 195 N.E. 665, and People ex rel. v. Toledo, St. Louis & Western Railroad Co., 231 Ill. 498, 83 N.E. 113, we condemned levies ‘for payment......
-
People ex rel. Larson v. Thompson, No. 26105.
...of a forest preserve district likewise does not become effective until ten days after its publication. In People v. Wabash Railway Co., 360 Ill. 173, 195 N.E. 665, this court held that an appropriation ordinance was not in force and effect until ten days after its publication. It was furthe......