delivered the opinion of the court:
The city of Danville adopted the City Election act, (Hurd’s Stat. 1909, p. 984,) and the first election held under its provisions was the township election on April 5, 1910. The city of Danville includes a part of the territory of the town of Danville. After the election the board of election commissioners presented to the board of town auditors of the town of Danville a bill for the expenses of conducting the registration and election in that part of the city within the town of Danville. The bill included the compensation of the judges and clerks of election, $2040; rent of places for registration and election, $252; printing and miscellaneous items, $429.51. The board of town auditors refused to audit or allow the bill, for the reason stated that “an uncertainty exists as to the legal liability of the township therefor.” Thereupon a petition for a mandamus against the board of town auditors to meet, audit and allow the bill and the claims of the petitioners was filed in the circuit court. - A demurrer was sustained, the petition was dismissed and the petitioners appeal. There were four petitioners, one a judge of election,, one a clerk of election, one who furnished a place for' the election and one who furnished printing and stationery.
The demurrer raised several constitutional objections to the City Election act, most of which are not insisted upon here, and would, in any event, be unavailing in view of the decisions in People v. Hoffman,
It is insisted that if the expenses incurred by the election commissioners in the township election, and the registration therefor, are imposed upon the township, the act violates sections 9 and 10 of article 9 of the constitution, which prohibit the imposition of taxes upon a municipal corporation except by its corporate authorities and for its corporate purposes. It was stated in Wetherell v. Devine, supra, that those sections have no reference to counties but relate to and regulate the taxes for cities, towns and villages. The reasoning of that case applies with equal force to a township as to a county, and the power of the legislature over the revenues of a township is equally as extensive as over the revenues of a county. A township, like a county, is a public corporation, which exists only for public purposes connected with the administration of the State government, and it and its revenues are alike, when no express constitutional restriction is found to the contrary, subject to legislative control, so that its property is not diverted from the uses and objects for which it was given or obtained. (Marion County v. Lear,
The judgment will be reversed and the cause remanded to the circuit court, with directions to overrule the demurrer.
Reversed and remanded, with directions.
