President of Jacksonville v. McConnel
Illinois Supreme Court
The agreed case, filed herein, is substantially as follows: An act the better to provide for the incorporation of the town of Jacksonville, passed by the legislature of said State, provides as follows: ‘ ‘ The board of trustees shall have power and authority to assess and collect taxes uniform, in respect to persons and property for corporate purposes, upon all the real and personal estate within said town, not exceeding one-half per cent, per annum upon the assessed value…
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The agreed case, filed herein, is substantially as follows: An act the better to provide for the incorporation of the town of Jacksonville, passed by the legislature of said State, provides as follows: ‘ ‘ The board of trustees shall have power and authority to assess and collect taxes uniform, in respect to persons and property for corporate purposes, upon all the real and personal estate within said town, not exceeding one-half per cent, per annum upon the assessed value thereof, as ascertained and returned by the assessor of the corporation, and may enforce the payment of the same in any…
1Opinion of the CourtTrumbull, J.
The right of the town of Jacksonville to levy and collect a tax upon money loaned by the inhabitants of said town, is the only question involved in this case.
That a corporation, which is a mere creature of the law, can only exercise such powers as are conferred upon it by the act of incorporation, is a well settled doctrine.
Let us then inquire what powers have been granted the town of Jacksonville, upon the subject of taxation.
The 9 th section of an act, the better to provide - for the incorporation of the town of Jacksonville, approved February 10,1849, declares, that “the Board of Trustees…
2Cited by10 opinions
- County of Adams v. City of QuincyIllinois Supreme Court · 1889
- People's Loan & Homestead Ass'n of Joliet v. KeithIllinois Supreme Court · 1894
- Florer v. SheridanIndiana Supreme Court · 1894
- State ex rel. Cornell v. PoynterNebraska Supreme Court · 1899
- Bissell v. City of KankakeeIllinois Supreme Court · 1872
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