Board of Education v. Clark

For each of the years 1965 through 1969, the defendant, James H. Clark, as treasurer and ex-officio collector of Du Page County, collected the taxes levied by the various taxing bodies in Du Page County. Pursuant to section 21 of the Fees and Salaries Act (Ill.Rev.Stat. 1969, ch. 53, par. 39) he deducted a “fee” equal to 3% of the taxes collected each year before distributing the balance to the respective taxing units. During this five-year period, his aggregate fees exceeded the expenses of operation of his office by more than eleven million dollars. This “excess” amount was paid into the Du…