The national Republican., 1867-01-16
cours...
svrRESr covrr OF mE UxrrD .srAIEs:'

On motion Of Hon. H. p. epaiding, Isaac buok.
inshsm, esq, Of u. STATE Of ohio and J. N. Free
man, esq, Of Washington city, d. O., were ad-
mittsd si attorneys and sounselior Of this court
No. 90. The United States, On rsl., L. A. Won
Hoffman. plaintiff In error, 70. Tho City Of Quincy.
The argument Of this cause was commenced BY Mr..
MoKinnon Of counsel for the plaintiff 10 error,
continued By Mr.. Cushing Of counsel for tho do.
fsndant In error. and concluded BY Mr.. Msrriok Of
counsel for the plaintiff In error. aaH
Adjourned until tomorrow at II o'clock. ,..t .
Po'csrs Of Mnnieipaf Coyporaiions-- LHgisfaffvs
Coatyaets Manddmns The UHiisd Sidtes on
tia relation Of L0Hb A. Won Hg6man %, The City
Of Qainey.-Ths relator alsd his ps,ition for
taandamHs to compel the defendant in error TO
levy . special tar upon the real and personal
property situate within The city Of Quincy for the
purpose Of sstisfyins and paying judgment re-
covered by him against the city. .-af
In accordance with the general statute Of Illinois
Of November oh, lst9, and the special acts Of
February 18th, 1851, Of January 2sth, 1858, and
January 3lst, 1851, which are made exhibits In the
case, the city Of Quincy subscribed for and took
Toledo Railroad Companies, and In payment
thereof Issued It's bonds with coupon notes attached
By the act Of 1857, and BY the fourth section Of
the act Of 1853 and BY the fourth section Of the
act Of 1857, the city was authorized TO levy and
collect special tar. separate and di'tinet from
other taxes levied for the purposes Of its general
revenue, TO pay the interest upon the bonds Is
sued under the laws referred 10. Tho relator,
being the owner and holder Of certain Of the oou.
pons or interest notes issued with the bonds sued
and recovered ludgmen. thereon In the Circuit
Court Of the United States for the Southern Dis.
triot Of Illinois, on the 10th Of June, 1893, for
$33 200. 90, and thsreupon issued writ Of 4, fa,,
upon which the marshal made return Of demand
and refusal BY the defendant, and further return
Of nuiia soaa. The reiator then applied for the
writ Of nandamw to compel the city Of Quincy to
levy and collect special tax sufficient 10 pay his
judgmsnt, interest and costs; and when collected,
70 pay over In satsfaotion thereof. pr.
| This application was resisted by the city upon
the ground that the L~gisaturo Of Illinois, BY the
act Of February, 1883, had repealed the laws au-
thorising special tar for the purposes stated and
had limited the amount Of taxes 70 be collected BY
the city, and that the tar levied under the act Of
1858 were absorbed BY other Necessary sxpendI-
tufes Of the city, and that the city had no legal
power to make any further levy for any purpose.
The answer to the petition for rpauiamns admits
the recovery Of the Judgment and that the coupons
which the Of action therein, were Issued
under tho several special acts Of the Legislature
authorizing special taxes for the payment thereof.
The court below refused the writ and dismissed the
petition.
The case was then brought here, the relator con.
tending that the court below had the power to issue
the writ TO compel the city Of Quincy to levy and
collect tar to pay the judgment obtained sgainst
the city for interest Its bonds issued under these
special acts II is urged that the special acts oi
the General Assembly authoriIing these taxes con-
stitutss . part Of the contract with the parties
holding the bonds and coupons Issued undor those
acts and are protected against their repeal BY the
10th section Of the hrst article Of the Constitution
Of the United States Tho act Of 1883, attempting
10 revoke the power vested In the corporate officers
10 levy Q special tar to pay debt incurred on the
faith Of the existence Of the power Is not dstin'
gulshable from law prohibiting the sheriff from
selling on execution, except on certain conditions
Mearoeksn VI. Hogusrd, How, II.
A State Legislature may bind itself BY contract
efectually o. private person; and In this case
II has been done. Tho bonds In question wers
valid and negotiable, and the holder Of coupons de-
taohsd from the bonds had right Of action thereon
On the part Of the city Of Quincy II 10 contsnded
that the powers Of municipal corporations depend
upon the will Of the Legislature, and they can svy
only such taxes as authorised by statute at the
time Of the levy. They are creatures Of the lcsis
lature, and depend upon Its will In all respects
To authorize municipal corporation to levy taxei
there must be an unequivocai delegation or On sx
press grant Of the power by tho legislative depart
ment Of the State. II Is conceded that there may
legislative grants Of property or Of franchises,
which, becoming vested rights OF propsrty assume
the character Of contract but such rights Of prop.
erty can never arise out Of delegation to municipal
corporations OF the power TO levy taxes nor out o.
pledge Of public faith. And whoever relies upor
. delegation Of power TO municipal corporation
on the subject Of public revenue or taxation, or
pledge Of public faith, docs 90 with the presumed
condition that such power may at any time b
changed or revoked
Mandamus will not lie In this case. It lies only
where there 10 . clear legal ngh 70 have specific
thing done by o public officer, and when the Leg
islature has inhibited city from lsvying tax OF
cesding certain limit, no court csn compel II b.
mandamus to override the legislative limitation.
R. 7. Meuiek for relatori Thomas Ewing, j..
for city Of Quincy.
Rssidsnoes Of The Judge Of the Supreme Court o
tie United StatsS
Mr.. Chief Justice Chase. street north, CORN
Of Sixth street west.
Mr.. Justice Wayne, No. . Franklin Place,
street
Mr.. Justice Nelson, National Hotel.
Mr.. Justice Grier, No. 9 north A street, CsPito
Hill
Mr.. Justice Clifford, National Hotel.
Mr.. Justice Swayne, WillArd's Hotel.
Mr.. Justice Miller, National Hotel.
Mr.. Justice Davis, National Hotel
, Mr.. Justice Field, Willard's Hotel.
John W. Wallace, reporter, National Hotel.
D. W. Middleton, clerk, No. S6s New Jerse
avenue.
David 8. Goodins, U. 8. Marshal, 4sl street.