179 N.E. 879 | Ill. | 1932
A.C. Davis, county collector of Perry county, filed a petition in the county court of that county for a judgment against the lands and railroad property of appellee, the Illinois Central Railroad Company, for taxes for the year 1930 alleged to be delinquent. Appellee filed objections thereto, which, upon hearing, were sustained and judgment entered discharging the petition as to appellee. From this judgment the county collector has appealed to this court.
The taxes in controversy are a county tax of twelve cents on each $100 and a road tax of thirty-five cents on each $100 valuation of appellee's property. The objections to the county tax are, that the record of the county board fails to show that any rate of county tax was ever determined by the county board, and also fails to show that an aye and nay vote was taken in making the tax levy, as required by law. The objection to the road and bridge tax is that the "certificate of levy does not determine any rate and the road district record fails to show that any rate was determined."
The regular meeting of the county board was held on September 16, 1930, and it is conceded that on that date the record shows an order for the county clerk to extend the taxes, and that in such order the rate at which the taxes were to be levied was left blank and that on that date no rate was fixed. Appellant sought to meet appellee's objection in this respect by asking leave to amend the record of the board to show an adjournment from September 16 to October 7, 1930, and to amend the record of a meeting held October 7 to show proceedings similar to those shown by the record of September 16, except that the rate was fixed at twelve cents by an aye and nay vote of the board. A record of the taxing body showing the levy or assessment of a tax must be kept but on a proper showing may be so amended as to show the truth. (People v. Chicago, Lake Shore and EasternRailroad Co.
Perry county is a county not under township organization. On the 13th day of September, 1930, the clerk of road district No. 53, township 5, range 3, in Perry county, filed with the county clerk of that county the highway commissioner's certificate of road and bridge tax to be levied for that road district. This certificate was in the regular form except that the rate was left blank. Appellant attempted to rectify this error by showing that on September 2, 1930, a certificate signed by the highway commissioner exactly like the one filed with the county clerk except that the blank for the rate contained the figures "33," was filed with the district clerk. The district clerk did not know which one of these certificates was the original and which was the copy. By sections 50 and 56 of the Road and Bridge act the district road commissioner was required to annually determine the amount necessary to be raised by taxation for road and bridge purposes, to determine the tax rate to be certified by him to the county board, and to make a certificate to the board of county commissioners. Each of these was an independent act and each of them was mandatory. (People v. Missouri Pacific Railroad Co.
Objection is made by appellant that the court erred in refusing to admit evidence offered by him. All of the evidence offered is set out in the abstract, and if it had all been admitted by the court the result of the trial could not have been changed thereby.
The county court did not err in sustaining appellee's objections, and the judgment of the county court is affirmed.
Judgment affirmed.