194 N.E. 560 | Ill. | 1935
Lead Opinion
Objections were filed by the Chicago and Northwestern Railway Company in the county court of Cook county to the 1931 taxes for the town of Elk Grove. The objector alleged that the tax levy was invalid because the certificate was insufficient to authorize the extension of the taxes, and because the levy as made was for more than one purpose without stating separately the amount required under each designation. The objections were overruled and judgment was rendered against the lands of the objector. From that judgment the present appeal was taken.
It is stipulated that the certificate of levy and the record of the town meeting show a levy of "$1700 for rent, fees and salaries for the ensuing year," without further specification. At the hearing the town clerk testified that the rent was two dollars for the town hall, and the fees and salaries were for town officers — clerk, commissioners and supervisor. The town tax objected to, as extended against objector's property, amounted to $37.69.
This court has repeatedly held that under the statute the amounts levied by counties, cities, villages, schools and park districts must be stated separately as to their several *437
general purposes. But this rule has not been uniformly applied to tax levies of towns. The general extent to which this court has gone in the latter direction has been to hold that it is not sufficient for the records of the town clerk simply to show that the money is to be raised for "town purposes," and that there must be enough in the town clerk's records to show for what purposes the money is authorized to be raised, in order to make it plain that it is for purposes authorized by law. (People v. Chicago and Alton Railroad Co.
The object sought to be accomplished by requiring a separate statement of the purposes for which taxes are levied is to give the tax-payer information and an opportunity, if he desires it, to object to unjust and illegal levies and assessments. Manifestly, the rule for itemization of the general purposes for which taxes are to be levied is of vital importance in counties, cities and districts, where a *439 relatively small group of elected or appointed officials make out and certify the several amounts required — action without the assistance or knowledge of most of those whom they are serving. But the origin of a township tax levy is in the annual town meeting, which may be attended by all the electors of the township. It is thus the business of the town electors to fix the amount of taxes required for each year, and it is presumed that they are acquainted with the several purposes and amounts entering into the aggregate levy. This may well explain why the same degree of itemization has not been required in the levying of town taxes as in the other political units.
In the construction of statutes relating to the levy and collection of taxes this court has sought to give them a reasonable and common-sense meaning, so as to avoid making it difficult or impossible for taxes to be legally levied and collected. (People v. Bowman,
The judgment is affirmed.
Judgment affirmed.
Concurrence Opinion
I agree with the result reached in this opinion but not with all that is said therein. *440