{
  "id": 2436400,
  "name": "The People ex rel. Lial C. Pollock, County Collector, Appellee, vs. The Chicago, Terre Haute and Southeastern Railway Company, Appellant; Same Appellee vs. The Cincinnati, Lafayette and Chicago Railway Company, Appellant",
  "name_abbreviation": "People ex rel. Pollock v. Chicago, Terre Haute & Southeastern Railway Co.",
  "decision_date": "1925-02-17",
  "docket_number": "Nos. 16490-16491",
  "first_page": "589",
  "last_page": "591",
  "citations": [
    {
      "type": "official",
      "cite": "315 Ill. 589"
    }
  ],
  "court": {
    "name_abbreviation": "Ill.",
    "id": 8772,
    "name": "Illinois Supreme Court"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
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  "cites_to": [
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      "cite": "314 Ill. 455",
      "category": "reporters:state",
      "reporter": "Ill.",
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        5129721
      ],
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        "/ill/314/0455-01"
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  "last_updated": "2023-07-14T20:49:49.130380+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
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  "casebody": {
    "judges": [],
    "parties": [
      "The People ex rel. Lial C. Pollock, County Collector, Appellee, vs. The Chicago, Terre Haute and Southeastern Railway Company, Appellant. \u2014 Same Appellee vs. The Cincinnati, Lafayette and Chicago Railway Company, Appellant."
    ],
    "opinions": [
      {
        "text": "Mr. Justice DeYoung\ndelivered the opinion of the court:\nThe county collector of Iroquois county applied for judgment for taxes delinquent in the year 1923. The Chicago, Terre Haute and Southeastern Railway Company filed objections to the road and bridge taxes of the towns of Beaver, Prairie Green and Sheldon, in that county, and the Cincinnati, Lafayette and Chicago Railway Company filed like objections to the same taxes of the towns of Beaver and Sheldon. The county court overruled the objections and rendered judgment for the taxes. The railway companies have prosecuted separate appeals to this court, \u2014 one (No. 16490) by the Chicago, Terre Haute and Southeastern Railway Company, and the other (No. 16491) by the Cincinnati, Lafayette and Chicago Railway Company. These appeals, for the purpose of their determination, have been consolidated.\nThe highway commissioners of the towns of Beaver and Prairie Green certified that they had determined that for the year 1923 $9000 and $8892.17, respectively, were necessary to be' levied on the property within their towns for road and bridge purposes. In each instance the sum certified was stated in gross. The several items which constituted the total were not stated separately. On the authority of these certificates of the highway commissioners the county clerk extended the tax. Appellants\u2019 objections are that road and bridge taxes cannot be certified in lump sums, and if such taxes are so certified they are void.\nSub-section 3 of section 50 of the Road and Bridge act (Smith\u2019s Stat. 1923, p. 1794,) provides that the highway commissioner, in determining the amount to be levied for road and bridge purposes, shall state separately the several amounts to be levied for the construction of roads, the maintenance of roads, the construction of bridges, the maintenance of bridges, the purchase of machinery, the repairs to machinery, the oiling of roads and the prevention and extirpation of weeds. This provision is mandatory, and for failure to state the different purposes for which the tax is required, and the amount of each, as prescribed by statute, the road and bridge tax of each of the towns of Beaver and Prairie Green is void. People v. Cleveland, Cincinnati, Chicago and St. Louis Railway Co. 314 Ill. 455; People v. Same, id. 532; People v. Illinois Central Railroad Co. id. 373; People v. Wabash Railway Co. id. 388.\nWith reference to the road and bridge tax of the town of Sheldon it was stipulated \u201cthat the twelve-cent rate for road and bridge damages was for the purpose of buying the right of way on two roads, \u2014 the State bond issue road No. 8, (commonly called the Corn Belt Trail,) and the State aid road No. 4015D.\u201d The highway commissioner certified this item as damages \u201cfor widening roads, $2000.\u201d Appellants\u2019 objections are, that under the stipulation (1) the tax was not to be used for widening roads; and (2) since State aid roads, only, are involved, the highway commissioner has no authority to levy a tax for the purpose stated. A tax cannot be levied for one specific purpose and applied to another. Moreover, the roads mentioned in the stipulation are State aid roads and the highway commissioner had no control or supervision over them. He had no authority to levy a tax for their widening. (Laws of 1921, secs. 12, 13, !4, P- 793-)\nAppellants\u2019 objections to the road and bridge taxes of the towns of Beaver and Prairie Green, and to the item for damages for widening roads in the road and bridge tax of the town of Sheldon, should have been sustained. As to these taxes the judgment of the county court of Iroquois county will be reversed.\nT , . Judgment reversed.",
        "type": "majority",
        "author": "Mr. Justice DeYoung"
      }
    ],
    "attorneys": [
      "Free P. Morris, and Roscoe C. South, (Carl S. Jeeeerson, of counsel,) for appellant the Chicago, Terre Haute and Southeastern Railway Company.",
      "\u2022 Free P. Morris, and Roscoe C. South, (L. J. Hackney, H. N. Quigley, and R. C. Porter, of counsel,) for appellant the Cincinnati, Lafayette and. Chicago Railway Company.",
      "Elmer A. Taylor, State\u2019s Attorney, (Claude N. Saum, of counsel,) for appellee."
    ],
    "corrections": "",
    "head_matter": "(Nos. 16490-16491.\nJudgment reversed.)\nThe People ex rel. Lial C. Pollock, County Collector, Appellee, vs. The Chicago, Terre Haute and Southeastern Railway Company, Appellant. \u2014 Same Appellee vs. The Cincinnati, Lafayette and Chicago Railway Company, Appellant.\nOpinion filed February 17, 1925.\n1. Taxes \u2014 the purposes and amounts for road and bridge taxes must be stated separately. The provision of section 50 of the Roads and Bridges act, that the highway commissioners shall state separately the purposes and amounts for which road and bridge taxes are to be levied in the various towns is mandatory, and failure to comply with such provision renders the road and bridge tax void.\n2. Same \u2014 highway commissioner has no authority to levy a tax for widening State aid roads. The highway commissioner has no control or supervision over State aid roads and has no authority to levy a tax for \u201cwidening\u201d such roads.\n3. Same \u2014 tax cannot be levied for one purpose and used for another. An item of road and bridge taxes cannot be levied for one specific purpose and used for another.\nAppeals from the County Court of Iroquois county; the Hon. John H. Gillan, Judge, presiding.\nFree P. Morris, and Roscoe C. South, (Carl S. Jeeeerson, of counsel,) for appellant the Chicago, Terre Haute and Southeastern Railway Company.\n\u2022 Free P. Morris, and Roscoe C. South, (L. J. Hackney, H. N. Quigley, and R. C. Porter, of counsel,) for appellant the Cincinnati, Lafayette and. Chicago Railway Company.\nElmer A. Taylor, State\u2019s Attorney, (Claude N. Saum, of counsel,) for appellee."
  },
  "file_name": "0589-01",
  "first_page_order": 589,
  "last_page_order": 591
}