DocketNumber： No. 19425. Judgment affirmed.
Judges： Mr. JUSTICE DUNN delivered the opinion of the court:
Filed Date： 6/19/1929
Status： Precedential
Modified Date： 4/14/2017
The railroad company, appellant, objected to judgment against its railroad for taxes and appealed from the judgment against it.
The only question presented is whether the following item in the tax levy ordinance: "Sixth, to pay the cost of constructing, re-constructing and repairing streets, roads *Page 246 and alleys, including the village's portion of said work or improvement done by special assessment or special taxation, $2500," is subject to the objection that it "levies a tax for two separate purposes without designating the amount for each purpose separately, as required by law."
Section 1 of article 8 of the Cities and Villages act requires the tax levy ordinance to specify in detail the purposes for which all appropriations to be collected from the tax levy of the fiscal year have been made and the amount appropriated to each purpose. The object of this requirement is to furnish the tax-payer with information to enable him to require the application of funds raised by taxation to the purpose for which they were raised, to prevent the application of such funds to purposes for which they were not raised, and to prevent the raising, by taxation, of greater amounts than necessary for legitimate corporate purposes. It is not necessary to specify every item which the village may pay out upon an appropriation. A single appropriate general purpose is sufficient to include every expenditure required for that purpose though there may be many items. (People v. Chicago,Burlington and Quincy Railroad Co.
A village has a right to pay by general taxation its part of the cost of a local improvement made by either special assessment or special taxation. (Village of Bradley v. New YorkCentral Railroad Co.
The judgment of the county court is affirmed.
Judgment affirmed.