Sullivan v. State

This was an application for judgment against certain lands for taxes.

The tax in question was levied under the act of February 2, 1865, authorizing the levy of a tax “to pay bounties to volunteers, substitutes and drafted men, who may hereafter enlist or be drafted into the army of the United States.” The tax was levied for the purpose of refunding private subscriptions raised to pay bounties to volunteers.

It was held in this same case (State of Illinois v. Sullivan, 43 Ill. 412) that, by this law, an implied power was given to levy and collect a tax to refund money advanced by individuals…