The People v. B. O.S.W.R.R. Co.

On July 7, 1936, at a special town meeting held by the town of Carlyle, Clinton county, Illinois, a resolution was adopted directing the raising of money by taxation for the following purposes, among other things: "1. To provide for the relief and support of all poor and indigent persons lawfully resident within said town, * * * thirty (30) cents on each one hundred dollars valuation." This particular item, when extended, amounted to $294.90 upon appellant's property in the township. Upon the collector's application for judgment, this item was objected to because the tax was levied by rate…