198 N.E. 212 | Ill. | 1935
[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] *472 The county court of Williamson county overruled the objections of the Chicago and Eastern Illinois Railway Company to certain taxes levied against its property for the year 1933 and entered an order of sale. This appeal followed.
A levy was made for "County farm, $2600." In People v. Altonand Eastern Railroad Co.
The levy of the village of White Ash contained an item, "Police department, $60," to which objection was made. By section 1 of article 8 of the Cities and Villages act (Smith's Stat. 1933, chap. 24, par. 123; Cahill's Stat. chap. 24, par. 115;) it is required that the annual tax levy ordinance shall specify in detail the purposes for which all appropriations are levied and the amount appropriated for each purpose. A levy merely stating that it is for a certain department of a municipal government does not state separately the purposes for which the money is appropriated or levied and the amount of each purpose, as the statute *473
requires. We have held such levies are void. People v. Chicago,Milwaukee, St. Paul and Pacific Railroad Co.
The total levy of the village of White Ash was $1800, including an item, "General expense, $350." The total levy of the city of Johnston City was $47,500. One of the items is, "General expense, $4000." The objections challenged the validity of these items. To justify a levy for contingent or miscellaneous purposes the sum levied must be a very small proportion of the total amount levied. The levies for general expense here do not come within that category and are void.People v. Chicago, Milwaukee and St. Paul Railway Co.
Included in the tax levy of the city of Johnston City were two items covered by the objections — i. e., "Water fund, $5000," and "Light fund, $4000." It cannot be determined from either item whether the amount levied is to be expended for water and light, respectively, or for salaries, purchase of equipment, acquiring real estate, extensions, repairs, or other expenses. These items fall within the condemnation of uncertain, vague and indefinite levies. (People v. Alton andEastern Railroad Co. supra; People v. Cairo, Vincennes andChicago Railway Co. 243 id. 217.) The tax-payer's right to have separately stated the purposes for which public money is appropriated or levied is a substantial right, of which he may not be deprived. People v. Chicago, Milwaukee, St. Paul andPacific Railroad Co. supra; People v. Baltimore and OhioSouthwestern Railroad Co.
The items objected to in the annual levy of the city of Marion were: "Salaries of officers and employees of the department of accounts and finance, $3000;" "Salaries of officers and employees of the department of public property, $2500;" "Attorneys' fees and court expenses, $3000." *474
It is contended that each of the items is a lump sum levy for two separate purposes. Where a particular appropriation or levy is not sufficiently definite to disclose to the tax-payer the purpose for which the money is to be expended it fails to comply with the statutory requirement and is void. However, it is not necessary to specify every item which a municipality may expect to pay out of a particular appropriation whenever the general purpose designated informs the tax-payer of the purposes for which the money is to be expended. A single general purpose is sufficient to include every appropriate expenditure although there may be many items. (People v.Chicago, Milwaukee, St. Paul and Pacific Railroad Co. supra;People v. Baltimore and Ohio Southwestern Railroad Co. supra.) In People v. Bowman,
The next objection is to the levy of school district No. 22. Section 190 of the School law (Smith's Stat. 1933, chap. 122, par. 213,) requires boards of directors and boards of education to certify and return to the township treasurer, on or before the first Tuesday in August, the amounts to be raised by taxation for educational and for building purposes. The certificate of levy for school district No. 22 was dated August 8, 1933. The first Tuesday in that month was August 1. No effort was made to show that the levy was made on or before that day. The presumption of law, in the absence of evidence to the contrary, is that an instrument is executed on the date it bears. (Holm v. Lynd,
The levies of road districts 8-2, 8-3, 9-2, 9-3 and 10-2 were objected to on the ground that they were not presented to and approved by the county board at its September *476
meeting in 1933, as required by section 56 of the Roads and Bridges act. (Cahill's Stat. 1933, chap. 121, par. 62; Smith's Stat. 1933, chap. 121, par. 62.) The undisputed testimony shows that the record of the proceedings of the county board at its September meeting as it was originally recorded did not show the approval of the levies. The county clerk told an examiner employed by appellant that the omission was because the board had never approved them, and said, "They don't have to, do they?" More than six months after the September meeting, sheets showing an approval of the levies were by direction of the county clerk substituted for the original sheets in the loose-leaf record of the board's proceedings. Without any attempt to show that the record was amended to speak the truth, the substituted sheets were admitted in evidence over appellant's objection and the objection was overruled. The county board is a body corporate, has a clerk and is required to keep a record of the proceedings. The record is the best evidence of its acts. (People v. Chicago and Eastern IllinoisRailway Co.
That part of the judgment of the county court over-ruling the objections to the items in the levy of the city of Marion was correct and is affirmed. As to all the other objections the judgment is reversed and the cause remanded to the county court, with directions to sustain such objections.
Affirmed in part, reversed in part and remanded, with directions.