People Ex Rel. Schlaeger v. Jourdan Packing Co.

This is an appeal from a judgnient of the county court of Cook county, overruling appellant’s objection to taxes extended for the year 1941: The taxes objected to are those produced by an appropriation, in the appropriation ordinance of the city of Chicago, of 11.1 per cent of each fund appropriated for “loss and cost.” The contention is that the amount appropriated and levied for that purpose is excessive.

No hard and fast rule for determining the percentage to be allowed for loss and cost can be laid down. The amount allowable usually rests in the sound discretion of the taxing authorities.…