Santiago v. Kusper , 174 Ill. App. 3d 1065 ( 1988 )

PRESIDING JUSTICE JIGANTI,

dissenting:

In W. F. Smith & Co. v. Rosewell (1984), 123 Ill. App. 3d 939, 463 N.E.2d 1024, the court reasoned that costs are purely statutory and they depend entirely upon the terms of the statute authorizing them. Where the costs assessed exceed those authorized by the statute, there is no authority and consequently no power to impose those costs. I would adopt the reasoning of Smith and affirm the judgment of the trial court.