160 N.E. 82 | Ill. | 1927
The appellant objected to a part of the county tax levied against its property in Union county for the year 1926, the same being seventeen cents on each $100 valuation levied and extended for the purpose of erecting a new county jail. The objection was overruled and judgment for sale was entered on application of the county treasurer therefor, and appellant has brought the record here for review. *505
It appears that the county clerk of Union county extended a rate of fifty cents per $100 assessed valuation for general county purposes, twenty-five cents for county highway tax and seventeen cents for the county jail tax in question here, making a total of ninety-two cents per $100 valuation. Appellant objected to the item of seventeen cents on the ground that it was in excess of the rate permitted by the constitution and was not authorized by a vote of the people of the county.
The record shows that at the meeting of the board of county commissioners held in September, 1926, a resolution was adopted setting out that the sum of $12,000 would be required for the purpose of constructing a county jail; that said sum was in addition to the rate of fifty cents per $100 valuation levied for county purposes and the rate of twenty-five cents per $100 valuation for maintenance of State aid roads, and it was ordered that the proposition for the levy of an additional tax of seventeen cents on each $100 valuation be submitted to a vote of the people. Thereafter, at the regular election on November 2, 1926, the proposition was so submitted. The total vote cast at that election was 4491, of which 1824 votes were cast "For additional tax" and 1242 votes were cast "Against additional tax," 1425 electors voting at that election having voted neither for nor against the proposition for increased tax. The board thereafter directed the extension of an additional tax of seventeen cents for the year 1926.
Appellant contends that under section 8 of article 9 of the State constitution, which provides that no county shall assess taxes, the aggregate of which shall exceed seventy-five cents per $100 assessed valuation, unless authorized by a vote of the people of the county, it is necessary, in order to authorize such additional tax, that the proposition shall receive a majority of all votes cast at the election. It is evident from the proceedings taken here that the election was *506
held and the result declared under section 27 of the Counties act. That act as it read in 1926 provided, in part, that "whenever the county board shall deem it necessary to assess taxes the aggregate of which shall exceed the rate of fifty cents per $100 valuation of the property of the county, except when such excess is to be used for the payment of indebtedness and for the improving and maintaining of State aid roads as provided in section 25 of this act, the county board may, by an order entered of record, set forth substantially the amount of such excess required, the purpose for which the same will be required, and the number of years such excess will be required to be levied, * * * and provide for the submission of the question of assessing the additional rate required to a vote of the people of the county at the next election for county officers or at any judicial election held in such county after the adoption of the resolution." (Smith's Stat. 19259, p. 735.) The section also directs that the ballots shall be so prepared that the voter may vote "For additional tax" or "Against additional tax." It also provides: "The votes shall be canvassed and returned the same as those for county officers, and if a majority of the votes cast upon the question are 'For additional tax,' then the county board shall have the power to cause such additional tax to be levied and collected in accordance with the terms of such resolution, etc. This section does not by its terms apply to an election to authorize taxes in excess of the constitutional limitation, nor is the manner of calling and conducting such an election provided either by the constitution or by statute. Such an election must therefore be called and conducted in a manner consistent with the laws relating to the calling and conducting of elections on similar questions, so that the voter will be advised that the tax on which he is to vote is in excess of the constitutional limit.People v. Cairo and Thebes Railroad Co.
Appellant does not contend that section 27 does not provide an appropriate means of calling the election, providing the ballots and receiving the vote, but it is contended that the provision authorizing the tax on the assent of the majority of votes cast on the proposition is invalid, as extending the power granted under section 8 of article 9 of the constitution. The principal question in the case arises on the construction of the language of the constitution, "unless authorized by a vote of the people of the county." It seems to be conceded that the words "authorized by a vote" mean by a majority vote, whether it be the vote on the proposition or the entire vote cast at the election, and the question therefore arises as to what constitutes "a vote of the people of the county" as that language is used in the constitution. This question has not been previously before this court.
In People v. Brown,
In People v. Warfield,
In People v. Garner,
In People v. Wiant,
In Chestnutwood v. Hood,
The language of section 8 of article 9 of the present constitution involved here, is, in effect, the same as the language of the constitution of 1848 involved in the cases above mentioned. We are of the opinion that the construction of the words "vote of the people of the county," adopted by this court in People v. Warfield, supra, is the correct construction. The constitution or a statute should be given that construction which will avoid impracticable or absurd results. If it were to be held that the "vote of *510 the people of the county" meant the vote of all the legal voters of the county, regardless of whether they voted at the election in question or not, such construction would lead to a condition of uncertainty, interminable inquiry and produce endless contests, thereby destroying all practical benefit of laws passed under the provisions of the constitution. This would likewise be true, if it be held that the entire vote cast at the election is but prima facie evidence, giving rise to a rebuttable presumption that such vote was the vote of the entire legal voters of the county. We are of the opinion that the practical construction of the language "vote of the people of the county" is that such vote shall be determined by the entire vote cast at the election, and a majority of the legal votes cast at such election is therefore sufficient to meet the requirements of the constitution.
Counsel for appellee cites People v. Weber,
Counsel for appellee argues that the above language is a recognition of the power of the legislature to provide that a majority of the votes cast on this proposition to levy an additional tax is sufficient. That language is not to be so construed. That case did not involve any constitutional limitation, as does this case. Even though it be said that no objection could be seen to such a provision concerning elections where no constitutional limitation is involved, such would not constitute an argument for the sufficiency of the vote here involved. The clear language of the constitution is, that before an additional tax above the constitutional limitation may be levied the same must be authorized by a vote of the people of the county. In order to authorize a tax such as is involved here, the vote on the proposition must receive the sanction of a majority of all voters voting at the election at which such proposition is submitted.
It follows, therefore, that the provision of section 27 of the Counties act, "if a majority of the votes cast upon the question are 'For additional tax,' then the county board shall have the power to cause such additional tax to be levied," has no application to such an election as is here considered.
The judgment of the county court is reversed and the cause remanded, with directions to sustain appellant's objection.
Reversed and remanded, with directions. *512