delivered the opinion of the court:
Thе county treasurer and collector of Lake County filed petition for judgment in the circuit court fixing the correct amount of taxes paid under protest for the year 1961. The taxpayers involved in this appeal had paid their taxes in full under protest and filed an objection in which they contended that the general corporate fund levy of the city of Lake Forest extended at the rate of .650 was excessive by the amount by which it exceeded .373 or .277. The objectors аlleged that the statutory rate for the corporate fund as provided in the Municipal Code of 1961 (Ill. Rev. Stat. 1961, ch. 24, par. 8 — 3—7) is 1%, but that this rate must be further reduced because of the provisions of sections 162a and 162b of the Revenue Act to .373. (Ill. Rev. Stat. 1961, ch. 120, par. 643a, 643b.) At the hearing a stipulation incorporating many exhibits and the testimony of witnesses were received in evidence. The court held that the tax rate for the city’s corporate fund is not subject to a statutory rate limit as provided by general statutes or to the formula rates under the provisions of sections 162a and 162b of the Revenue Act. Accordingly an order was entered overruling the objection, from which the taxpayers appeal. Since the revenue is involved, this court has jurisdiction on direct appeal under Rule 302(a) (1). 43 Ill.2d Rule 302.
The city contends that since it is a municipality incorporated under a special act the rate at which it may levy and collect taxes for general purposes is governed by the provisions of the first paragraph of section 8 — 3—7 of the Municipal Code of 1961, which provides that such municipalities have the power to levy and collect at “ (1) the rate specified in or allowed under its special act, or (2) a rate which will not exceed one per cent” of the assessed valuation of taxable property; that the rate “allowed under” Lake Forest’s special act refers to its 1869 special charter whiсh authorizes the levying of taxes to defray the municipal expenses without specifying any rate limit; that the rate “allowed under” the special act is whatever is necessary to defray the city’s expenses and that the rate authorized by section 8 — 3—7 is therefore higher than one per cent and has no specific limit.
As to the alleged applicability of the provisions of the Revenue Act, it is Lake Forest’s position that since section 162b provided in exemption clause (b) that it was inapplicable to limit the levies of taxing districts “which are not subject to limitation in the specific statutes applicable to them” (Ill. Rev. Stat. 1961, ch. 120, par. 643b), the express exemption applies to the city’s corporate fund levy because it was not subject to limitation under section 8 — 3—7 of the Municipal Code or its special charter and therefore no limitation is imposed by formula under the Revenue Act.
The objecting taxpayers contend that the tеrms of the special charter of 1869 limit the levy which the city was authorized to make for its corporate fund, in which connection they say that the rate limit specified in an earlier 1861 charter remained in effect notwithstanding a provision in the 1869 act repealing the earlier legislation. They also urge that by legislation enacted since 1869, including the so-called Butler Bills (Ill. Rev. Stat. 1947, ch. 120, pars. 643a and 643b), a statutory rate limit has been set for the general corporate fund of the city whiсh supersedes any provisions of the special charter in that respect and makes the corporate levy subject to the rate formula provisions of the applicable sections of the Revenue Act. In the trial court objectors seriously contended that by levying for special purposes such as schools, garbage collection, library, pension funds, etc. under statutes other than the 1869 special act the city had elected to subject its levy fоr general purposes to the specific rate limits found in general statutes and waived any right to tax under the special charter provisions. Much of the voluminous record in this case was produced as a result of urging that argument. Objectors have failed to raise that question in this court and it is therefore waived. Rule 341(e)(7), 43 Ill.2d Rule 341(e)(7); Berk v. Will County,
We shall first consider the provisions of the special charters. The first act incorporating the city of Lake Forest was passed in 1861. The pеrtinent language relative to the levy and collection of taxes is found in article 5 : “The city council shall have power and authority to levy and collect taxes upon all property, real and personal, within the limits of said city, except upon the parks and public grounds laid out within the bounds of said city, for educational purposes, including University, Academy and May Flower Parks, not exceeding one per cent, per annum upon the assessed value thereof; and may enforce the payment of the same in any manner to be provided by ordinance, not repugnant to the constitution of the United States or of this state.” (Private Laws of 1861, pps. 208-9.) In 1869 the legislature passed an act entitled “An Act to amend an act entitled ‘An Act to incorporate the city of Lake Forest’, approved Feb. 21, 1861.” (Private laws of 1869, vol. 2, p. 14 et seq.) Article VII of the act, entitled “Of Taxation”, provides that “The city council shall have power, within the city, by ordinanсe— First. — To levy and collect, annually, taxes on the assessed value of all real and personal estate and property within the city, and all personal property of the inhabitants thereof made taxable by the laws of the state for state purposes, to defray the general, special and contingent expenses of the city and all other appropriations not otherwise provided for.” Section 3 of article IX dealing with collection of taxes and assessments provides: “When the assessment lists have been corrected and revised the same shall be filed, and an order confirming the same, and directing the warrant to be issued for the collection thereof, shall be entered by the clerk. The city council shall thereupon, by an ordinance or resolution, lev)'- such sum or sums of money as may be sufficient for the several purposes for which taxes are herein authorized to be levied, not exceeding the authorized percentage.” Section 27 of article XI of the act of 1869 provides: “The present act of incorporation of said city, approved Feb. 21, 1861, shall be, and the same is hereby repealed.”
It should be observed at the outset that the power to tax found in article VII of the 1869 special act is comprehensive and extensive, being limited only by such amount as may be necessary to defray the city’s expenses. It imposes no specific rate limit on the power nor is such a limit to be found anywhere else in the statute. This court has held that, absent such a limiting provision, the grant of power to tax in a special charter will not be circumscribed by imposing a limit where none exists. (People ex rel. Town of Cicero v. Knopf,
The objectors argue that the original one-per-cent limitation found in the 1861 charter is still in effect. The difficulty with this position is that the 1869 act specifically repealed the 1861 act in its entirety. Ordinarily the effect of repeal is to obliterate the statute repealed as completely as though it had never been passed as a law and never existed. (Vance v. Rankin,
Faced with the impossibility of demonstrating a specific tax-rate limitation placed upon the power to tax granted in Lake Forest’s 1869 charter, objectors suggest that the words “not exceeding the authorized percentage” found in section 3 of article IX refer to and are intended to incorporate the one-per-cent limitation found in connection with the grаnt of power to tax in the 1861 act. Alternatively they suggest that if these words cannot be given the effect of re-establishing or continuing the definite one-per-cent limitation they must be held to refer to and incorporate future statutory provisions which might be enacted from time to time placing a limitation on the corporate rate. Neither of these constructions is tenable. In the first place the words in question are not used in connection with the grant of power to tax fоund in article VII. They appear, rather, in article IX which deals with tax-collection procedure primarily. In the 1861 charter the percentage limitation is stated in direct connection with the grant of power to tax. Had the legislature intended to impose the same tax rate limit in 1869 it would be expected that it would again have stated the limit as a direct modification of the power. Moreover, having stated the limitation in terms of a definite percentage in 1861, it would not be expected that if the same intention were entertained in 1869 the legislature would use the language “not exceeding the authorized percentage”, which is vague at best, especially where the words have no point of reference in the act itself. The provisions of the 1861 act demonstrate that the legislature knew how to state a definite tax rate limit unequivocally where one was intended. The failure to include such a limit with equal clarity in the 1869 act demonstrates quite conclusively that no such limitation was intended.
As to the alternative suggestion, we think it highly unlikely that having given a broad taxing power without a specified rate limitation the legislature would then provide that the tax levy should not exceed percentage limits which future legislatures might impose. Such a construction would be contrary to the principle that the adoption by reference of another statutory provision does not include subsequent additions or modifications of the statute so adopted, unless it does so by express or strongly implied intent. (Town of Cicero v. McCarthy,
Objectors have also argued that the power to tax granted in the special act of 1869 includes only taxes that are not provided for in other statutes; that the taxing power is therefore restricted whenever another statute imposes a rate limit for general purposes; that the decisions in the cases involving the town of Cicero discussed above do not apply to Lake Forest and the 1897 statute authorizing special chаrter cities to assess a two-per-cent rate imposed a two-per-cent limit on Lake Forest’s statutory power. This position is based entirely upon the alleged construction to be given the words “not otherwise provided for” as found in article VII of the 1869 special act which has been set forth in full earlier in this opinion. Obj ectors urged that the words in question operate to modify the word “expenses” in the preceding phrase as well as the word “appropriatiоns” which they immediately follow. This construction appears strained and unreasonable. It seems to us that the word “other” before “appropriations” refers to appropriations other than those for the “general, special and contingent expenses of the city” and that the words “not otherwise provided for” modify only the word “appropriations” which they immediately follow. It should be noted that the result of the construction contended for by objectors would be to leave the city with power to tax for its general fund only if other statutes failed to grant the power. We agree with counsel for Lake Forest when they say that it would be unthinkable that the 1869 legislature, in a comprehensive special act reincorporating the city, would omit such a vital provision as a primary power to levy taxes to defray the city’s expenses. To hold with such a limitation on the tax power would be clearly inconsistent with the grant of broad pоwers over finances found elsewhere in the act. The primary rule in the interpretation and construction of statutes is that the intention of the legislature should be ascertained and given effect. (People v. Price,
Objectors have argued extensively that various statutes relating to taxation passed by the legislaturе since 1869 have operated to repeal the power of Lake Forest to tax for its general fund at an unlimited rate, if indeed such power ever existed, and have imposed on Lake Forest the rate limitations specified from time to time in general laws. We have examined these contentions with great care and have read carefully all of the statutes alleged to- have had an effect on Lake Forest’s power to tax under its special charter. Our conclusion is that none of these statutes have manifested an intention on the part of the legislature to circumscribe or limit the power to tax for the general fund as granted by the special act in 1869. We believe that no useful purpose would be served by discussing each of these laws in detail. Suffice it to say that most of them have now been repealed and that the applicable provisions of the Municipal Code and Revenue Act hereafter discussеd indicate clearly that it had never been the intention of the legislature to do anything but preserve the power to tax under special acts as granted to various municipalities. Objectors have cited People ex rel. Bell v. New York Central R.R. Co.,
Section 8 — 3—7 of the Illinois Municipal Code (Ill. Rev. Stat. 1961, ch. 24, par. 8 — 3—7) contains the following provision concerning tax rates of municipalities organized under special acts: “8 — 3—7. Every municipality incorporated under a spеcial act has the power to levy and collect annually its taxes for general purposes * * * at whichever of the following rates is higher: (1) the rate specified in or allowed under its special act, or (2) a rate which will not exceed one per cent of the aggregate valuation of all property within the municipality, subject to taxation therein”; This is the statute under which Lake Forest made the tax levy in question in 1961. The city takes the position that the statute gives it thе right to levy at the rate “allowed under” its special act which refers to its 1869 charter and is without specific limit. This construction seems to us to be clearly correct and we cannot agree with objectors’ position that the one-per-cent limit of clause (2) controls or, if clause (1) applies, that it refers to a rate specified in or allowed under some statute other than the 1869 special act. The statute refers to municipalities organized under speсial acts and rates specified in or allowed under those acts and nothing else. By using the words “specified in or allowed under” the legislature has made it abundantly clear that its intention encompasses such municipalities as Lake Forest, which has no specific rate limit.
The city contends that provisions of the Revenue Act known as the Butler Bills, being section 162a as enacted in 1947 and 162b in 1951 and later years, exempted Lake Forest’s tax levy for general purposes so that the rate formula provisions of those laws which objectors would apply to Lake Forest’s corporate levy cannot properly be used. The fourth paragraph of section 162a as enacted in 1947 provides: “The foregoing provisions of this section shall in no way be construed to affect tax rates in the following categories: (a) those of taxing districts created after December 31, 1945, (b) those for levies established by popular vote after Decembеr 31, 1945, (c) those subject to limits established by referenda held after December 31, 1945, and (d) those which are not subject to limitation in the specific statutes applicable to them.” (111. Rev. Stat. 1947, ch. 120, par. 643a). This exemption of a tax rate that has no specific limit was continued in section 162a through amendments of the section made in 1949 and 1951 until subsection (1) containing both the formula and the exemptions was repealed by its omission from the section in 1955. (Laws of 1955, p. 1579.) But the repealed parаgraphs of the 1947 version of section 162a are relevant here because the 1961 text of section 162b expressly refers to the 1947 version. Section 162b, first enacted in 1951, has been later amended but the text of the second paragraph of the section has remained the same. It provides in part as follows: “The provisions of this Section shall be inapplicable to limit the extension of levies in the following categories: (a) those of taxing districts having a population of more than 500,000 inhabitants; (b) those which are not subject to limitation in the specific statutes applicable to them; and (c) those of any school district of less than 500,000 population which is subject to the provisions of Article 17 of the School Code.” (Ill. Rev. Stat. 1961, ch. 120, par. 643b.) It appears therefore that the exception clauses in section 162a (as worded in 1947 when the formula applies) and in section 162b have always stated in identical language that the sections do not limit tаx rates “which are not subj ect to limitation in the specific statutes applicable to them”. The trial court held that the exception covered the general fund of the city of Lake Forest and we believe that conclusion is clearly correct. Such a construction of the exemption provisions of the Revenue Act places it in harmony with the similar provisions of the Municipal Code.
The conclusion is that the judgment of the circuit court overruling the objections to Lake Forest’s general corporate fund levy is fully supported by the evidence and the law applicable to the case, and it is affirmed.
Judgment affirmed.