County of Coles v. Goehring

70 N.E. 610, 209 Ill. 142
Illinois Supreme Court·Decided April 20, 1904·Published·Cited by 33 cases

Opinion

Mr. Justice Magruder

delivered the opinion of the court:

The questions, presented by the record, arise out of the propositions of law as held and refused and modified by the trial court.

First—It is claimed on the part of plaintiff in error, the county of Coles, that the contract for the repair and reconstruction of the court house, as set out in the statement preceding this opinion, was void as having been executed without authority of law. The contract is claimed to be void upon the alleged ground that, when.it was made, the county of Coles had already assessed taxes to the amount of seventy-five cents per $100.00 valuation, and that, when the levy to that amount was reached and exhausted in the payment of current expenses, the county had no power to contract any further indebtedness, unless authorized by a vote of the people of the county. Section 8 of article 9 of the constitution of 1870 is as follows: “County authorities shall never assess taxes, the aggregate of which shall exceed seventy-five cents per $100.00 valuation, except for the payment of indebtedness existing at the adoption of this constitution, unless authorized by a vote of the people of the county.” The equalized valuation of the property of Coles county for the year 1897 was $5,213,228.00 and the tax levy for that year at seventy-five cents per $100.00 valuation produced about $39,099.21. The equalized valuation of the property of the county for the year 1898 was $5,167,602.00 and the tax levy of seventy-five cents per $100.00 valuation produced about $38,757.01. It is contended by plaintiff in error that, whether the tax levy for 1897 or for 1898 is taken, it was inadequate to pay the ordinary running expenses of the county, and that, when the contract in question was made, there was a deficit which amounted to a sum somewhere between $35,000.00 and $50,000.00. It is, therefore, said that the county, having levied the total amount which it was authorized to levy without a vote of the people, and that, such amount so levied having been required for the payment of current expenses and borrowed money, the county was without authority ■ to go in debt to the amount of $85,727.00 for the construction of a court house without submitting to the vote of the people of the county the question, whether taxes should be assessed to an amount exceeding seventy-five cents per $100.00 valuation. In other words, the position taken is that the prohibition against an assessment of taxes, the aggregate of which shall exceed seventy-five cents per $100.00 valuation, is, by implication, a prohibition against the creation of a debt, or the making of a contract—when the amount of the levy of seventy-five cents per $100.00 valuation is necessary to pay current expenses or existing indebtedness—without a vote of the people, as required by said section 8 of article 9. The objection thus made makes the prohibition against the assessment or levy of taxes equivalent to a prohibition against the incurring of an indebtedness. The theory, upon which the objection is based, is that the incurring of an additional indebtedness under such circumstances necessitates the making of a levy of taxes in excess of the amount, named in section 8, as a means of paying such indebtedness. As counsel say in their brief: “The forbidding of the levy of the tax without a vote of the people is the forbidding of the creation of the debt rendering such increased tax necessary. The forbidding of the result is the forbidding of the means, which create that result. If the effect is.forbidden, then the cause,' which created that effect, is also forbidden.”

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County of Coles v. Goehring, 70 N.E. 610, 209 Ill. 142 (Ill. 1904).

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