Thatcher v. People Ex Rel. Mccrea

• Decision Date: 30 September 1879
• Citation: 93 Ill. 240,1879 WL 8609
• Parties: GEORGE L. THATCHERv.THE PEOPLE ex rel. McCrea, County Collector.
• Court: Illinois Supreme Court

93 Ill. 240

1879 WL 8609 (Ill.)

GEORGE L. THATCHER

v.THE PEOPLE ex rel. McCrea, County Collector.

Supreme Court of Illinois.

September Term, 1879.

OPINION TEXT STARTS HERE

APPEAL from the County Court of Cook county; the Hon. MASON B. LOOMIS, Judge, presiding.

Mr. GEORGE L. THATCHER, for the appellant:

1. The school directors are a quasi corporation, and can exercise only the power and authority expressly given them in chapter 122 Rev. Stat., or to be necessarily implied therefrom. Dillon on Corporations, section 10, note; Stevenson v. School Directors, 87 Ill. 257; Adams et al. v. The State of Illinois, use, etc. 82 Id. 133; School Trustees v. Fogleman, 76 Id. 189; Glidden v. Hopkins, 47 Id. 529; Harris v. School District, 8 Foster, N. H. 58; Nelson v. School District, 32 N. H. 118.

2. School directors have no authority to levy a tax for educational purposes, in excess of two per cent, to be ascertained by the last assessment for State and county taxes. Rev. Stat. chapter 122, section 43; Mix v. The People, 72 Ill. 245; Dillon on Corporations, section 610; Cooley on Taxation, p. 257.

3. The notice of the meeting or election held October 13, 1877, was not sufficient to authorize a legal vote upon the question of issuing bonds by such school district, and all such votes taken at such meeting were void. Sections 42 and 47 chapter 122, Rev. Stat. 1874; Dillon on Municipal Corp. section 206; Sherwin v. Bugbee, 16 Vt. 439; School District v. Atherton, 12 Metc. 105; School Directors v. Fogleman, use, etc. 76 Ill. 189.

4. The action of the school directors in issuing bonds based upon the authority of such vote is void for want of power, and the bonds are void. Bissell v. City of Kankakee, 64 Ill. 249; Livingston Co. v. Weider, Id. 427; Town of Big Grove v. Wells, 65 Id. 263; Ryan v. Lynch, 68 Id. 160; The People ex rel., etc. v. The Supervisors of The Town of Santa Anna, 67 Id. 57; The People ex rel. v. Town of Laenna, Id. 65.

5. The directors have no power to levy a tax to pay an illegal indebtedness. School Directors v. Fogleman, 76 Ill. 189; Clark v. School Directors, 78 Id. 474.

Mr. CONSIDER H. WILLETT, for the appellee.

Mr. JUSTICE SCHOLFIELD delivered the opinion of the Court:

This is an appeal from a judgment of the county court of Cook county, against the lands of appellant, for school taxes claimed to have been levied by district No. 1, township No. 39, range No. 12.

Appellant appeared in the county court and objected to the giving of judgment against his lands for school taxes, for the following causes:

“That the taxes and assessments for which judgment is asked are not due and delinquent upon said property of objector.

That said school taxes are illegal and void, because they have been levied to pay an illegal indebtedness.

That said school taxes are void, because they have been levied without any authority of law.”

It was proved, upon the hearing, that the directors for district No. 1, township 39, range No. 12, required $5000, of which $3000 was for educational purposes and $2000 was for building purposes, to be levied as a special tax for school purposes, on the taxable property of the district for the year 1878, which was accordingly levied, and judgment for the pro rata amount thereof extended against the property of appellant, was rendered, notwithstanding his objection.

Two objections to this judgment will be noticed:

1st. It was shown by the evidence that the equalized valuation of all the property in the school district, as ascertained by the last assessment for State and county purposes, made prior to such tax levy, was $106,408.

It was provided by the law then in force, “For the purpose of establishing and supporting free schools for not less than five nor more than nine months, in each year, and defraying all the expenses of the same, of every description, for the purpose of repairing and improving school houses, of procuring furniture, fuel, libraries and apparatus, and for all other necessary incidental expenses, the directors of each district shall be authorized to levy a tax annually upon all the taxable property of the district, not to exceed two per cent for educational and three per cent for building purposes, to be ascertained by the last assessment for State and county taxes.” * * *

Since two per cent upon $106,408 is only $2128, it follows inevitably that the levy of $3000 for educational purposes was $872 in excess of the statutory limitation, and, to the extent of the pro rata part of this amount for which judgment was rendered against appellant's lands, the judgment was erroneous. Mix v. The People, 72 Ill. 241.

2d. It was also further shown by the evidence, that the only basis of the levy of $2000 for building purposes was a vote at a special election held on the 13th day of October, 1877, purporting to authorize the issuing of bonds for such purposes; that the notice of such election did not contain any statement or information that the question of issuing bonds for building a school house, or for any purpose, would be voted on at such election; nor has the question of issuing bonds or building a school house been voted on at any other election.

By § 47, chap. 122, (Rev. Stat. 1874, p. 962,) it is provided, “For the purpose of building school houses,” etc., etc., “the directors, by a vote of the people, at an election called and conducted as required in the forty-second section of this act, * * * may borrow money, issuing bonds,” etc., etc.

The forty-second sectio...