73 N.E.2d 418 | Ill. | 1947
The defendant, the Chicago and North Western Railway Company, having previously paid its taxes in full, under protest, filed numerous objections to an application of the collector of Bureau county for a judgment against an order for the sale of lands returned delinquent for the nonpayment of taxes for the year 1943. Defendant's objections were sustained in part, and it prosecutes this appeal from the part of the judgment of the county court overruling certain of its objections.
The first objection charges that the item in the county corporate fund levy providing the lump sum of $10,000 for "Office supplies of County officers exclusive of constitional fee officers" violates section 156 of the Revenue Act requiring the amount levied for each purpose to be separately stated. (Ill. Rev. Stat. 1945, chap. 120, par. 637.) It is well established that the itemization rule should receive a common-sense interpretation; (People ex rel. Oller *268
v. New York Central Railroad Co.
Defendant asserts that the item for office supplies is vague and indefinite. If this be taken to mean that each type of office supply must be itemized, defendant's position is unsupportable. A county levy for office supplies has been adjudged sufficiently specific. (People ex rel. Hempen v. Baltimore and Ohio RailroadCo.
In the absence of precise precedent, the objection must be decided on the general rules relative to itemization and on analogous precedent. Where not repugnant to section 10 of article X of the constitution, lump-sum levies for salaries of county officers have been held valid, and it has never been required that the salaries of the various *270
county officers be separately stated. (People ex rel. Parks v.Chicago and Eastern Illinois Railway Co.
Defendant's second objection related to the inclusion in the general corporate purpose levy of items for the salaries of the janitors of the courthouse and jail. The contention advanced was that under section 10 of article X of the constitution such salaries are payable only out of fees earned and collected by the sheriff. Defendant concedes that upon the authority of People exrel. Goodman v. Wabash Railroad Co.
Objection is next made to so much of the Hall township poor-relief fund levy of $8520 as exceeds $6550, for the reason that the difference of $1970 is excessive and illegal. Defendant claims that the only amount necessary to be raised by taxation is $6550, this sum being the difference between estimated expenditures of $20,550 and $14,000, the amount estimated to be received from the State. The collector points out that Hall township, operating on a deficit basis, could expect to receive only a small part of the 1943 taxes prior to the close of its fiscal year, and therefore it would be necessary to sell tax anticipation warrants in order to meet current obligations. The mere circumstance that, in estimating in advance the amount necessary for any purpose, a larger amount is levied than actually required affords the taxpayer no grounds for objection *271
unless the amount levied is so grossly excessive as to show a fraudulent purpose. (People ex rel. Wilson v. Wabash Railway Co.
The fourth objection relates to an item of $4700 for home relief included as part of the Hall township poor-relief fund levy of $8520. The appropriation ordinance itemized the appropriations for home relief, the total being stated as "total for home relief (including veterans) $14,100." Not only has this court repeatedly held that a tax levied for "home relief (including veterans)" is void, (People ex rel. McWard v. WabashRailroad Co.
The village of Manlius levied $1000 "For Maintenance of Water Department." This item is objected to on the ground that it includes more than one purpose and thus violates the separation requirements of section 156 of the Revenue Act. (Ill. Rev. Stat. 1945, chap. 120, par. 637.) Salaries, operation expenses, new equipment and the physical maintenance of the physical plant, it is contended, are the multiple purposes embraced within the levy for maintenance. This is contrary to the plain meaning of the word. As indicated in People ex rel. Nash v. Chicago, Milwaukee,St. Paul and Pacific Railroad Co.
The judgment of the county court of Bureau county is affirmed in part, and reversed in part, and the cause remanded to that court, with directions to enter judgment in accordance with this opinion.
Affirmed in part and reversed in part and remanded, withdirections. *273