Mitchell v. Board of Trustees of Township No. 8

Reads, J. At the time when the taxes complained of were-levied, the “Board of Trustees had power to lay and collect all' taxes which were required to defray the necessary expenses of the Township.” Acts 1868-’69, chap. 185, sec. 19 ; Bat. Rev-chap. 112, sec. 19. And having tho power, very much — almost, everything — must be left to the discretion of the Board to determine what were necessaries. It borders on the ridiculous-to ask the Courts to say whether $34 for office rent, $20 for a. book, $25 for a table, &c., &c., are necessary expenses. Such; things must usually be left to the Board. If they are extravagant, the ballot-box is the appropriate remedy. But the counsel on both sides had overlooked the fact that-the statute, supra, authorizing the Board to levy and collect taxes for necessary expenses has been repealed, and the Board is forbidden to levy and collect taxes for necessary expenses.. Acts L873-’64, chap. 106, secs, one and two. It is true that the taxes complained of were ordered before-the passage of the last named act; but that act forbids them, to be collected. So that the order to collect what the Legislature has forbidden to be collected, must go for nothing. The-same act, sec. 3, provides another way for paying the necessary expenses of the. Township, which frees the repealing act from», the objection of violating contracts. The injunction prayed for ought to have been granted. There is error. Pee Cueiait. • Judgment reversed..