City of Joliet v. Bosworth

These consolidated appeals involve the question of the constitutionality of section 21a of “An Act concerning fees and salaries, and to classify the several counties of this state with reference thereto” which provides that counties may bill each taxing district within the county for its proportionate share of the actual costs incurred by the county in extending and collecting taxes on behalf of all taxing districts. (Ill. Rev. Stat., 1974 Supp., ch. 53, par. 39a.) Suits for declaratory judgment challenging the validity of the statute were instituted in the circuit courts of Will and Peoria…