Legal Opinion

Baltimore & Ohio Southwestern Railroad v. People ex rel. Gaston

Illinois Supreme Court

Decided December 16, 1902PublishedCited by 13 opinions

Appeal from the County Court of Clay county; the Hon. John R. Bonney, Judge, presiding. This is an appeal from a judgment of the county court of Clay county against the appellant, the Baltimore and Ohio Southwestern Railroad Company, for the balance of the unpaid city tax levied by the city of Flora on the property of appellant.

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Appeal from the County Court of Clay county; the Hon. John R. Bonney, Judge, presiding. This is an appeal from a judgment of the county court of Clay county against the appellant, the Baltimore and Ohio Southwestern Railroad Company, for the balance of the unpaid city tax levied by the city of Flora on the property of appellant. The city of Flora, in August, 1901, passed an ordinance levying the city taxes for the year 1901. One item of this tax levy was: “For the partial payment of the purchase price of the city electric light plant, the sum of $2600.” The total amount levied by the…

1Opinion of the CourtJustice Carter

The first objection we consider is, that the county clerk extended the city tax of the city of Flora for the year 1901 at the rate of two per cent, the amount thus extended being §632.40 more than was required by the appropriation ordinance, or an excess of about fourteen per cent. The power of the county clerk to extend the tax at a rate greater than is necessary to produce the exact amount required was fully considered in Chicago and Alton Railroad Co. v. Baldridge, 177 Ill. 229, and we there held that the statute was sufficiently broad to allow the clerk “to so compute the rate per cent of…

2Cases cited8 opinions

  1. Culbertson v. City of FultonIllinois Supreme Court · 1888
  2. Town of Kankakee v. McGrewIllinois Supreme Court · 1899
  3. Edwards v. PeopleIllinois Supreme Court · 1878
  4. Village of Hyde Park v. IngallsIllinois Supreme Court · 1877
  5. City of Chicago v. GalpinIllinois Supreme Court · 1899

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3Cited by13 opinions

  1. State Office Bldg. Commission v. TrujilloNew Mexico Supreme Court · 1941
  2. County of Coles v. GoehringIllinois Supreme Court · 1904
  3. Ohio National Life Insurance v. Board of EducationIllinois Supreme Court · 1944
  4. People Ex Rel. Adamowski v. Public Building CommissionIllinois Supreme Court · 1957
  5. Sager v. City of StanberrySupreme Court of Missouri · 1934

8 more not listed; retrieve them via the Exa API.

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