, 1873-02-15
AN ERROR CORRECTED.
Important Decision by the Illinois Supreme
Court.
Tho City Cannot Sell Its Own Property for Taxes.

LIS euplo4ueA ueclslons recently delivered py
Justice Walker, Of the Supreme Court, will DO
found to be OF Interest," as it settles the question
TINT the city has no right to sell ita own prop
erty for ta1os. The title Of tho case was,
George Taylor, Comptroller OF tho City OF
Chicago, Us. the People, ex rel. ". K. Reed," an
appeal from the Circuit Court OF Cook County
This was proceeding by mandamus, instituted by
appellee In the Circuit Court Of Cook County, against
tie Comptroller Of tie City Of ohicago, to compel lis
has e Ct .Psss pSs
special assessment on lot belonging to the city. It
s ss Y IT, H.
satisfaction Of the assessment aud it purchased
By ea1 for The q
making this sale, the 6ty Collector gave to him cer-
tis1te Of purchase Of tho prenaea that afterwards,
pred. Forsythe sold and assigned the certificate Of
purchase to reator that before the expiration Of two
ocr directed The Treasurer 70 ransfer M from te eo-
eral fund Of the city $2 40 and credit this tho
qoae6sp ri e h
and made An entry Of the facts on the records Of hs
office that subsequently reator surrendered hs GER
minded Of lin warrant on the Troaaursr for M
double tho amount Of the purchase money
warrant In favor Of relator that the money thua o.
dered to be transferred by tho Comptroller from tho
to ths fund b PAID out Of Tho
The Court below having sustained demurrer to the
return from which thcsc facts appear, a Judgment
appeal. ....
city which authorizes faxes special assessments for
improvements to bc made the real estate Of the city
and from the very nature and the purpose Of creating
such body we cannot imply auch power. Ths city
or ita officers would, in the abasnce Of auch ex-
press ~ authority, have no power to tax its prop
nor ns Z IMPOSE es asn Sarsa
a. assessment to improve tho streets.
The charter has REQUIRED Tue city out ot ts Treasury,
to pay such portion Of the expenses OF such improve
ments as cannot be levied on property benefited
thereby and, In levying tie assessment eatlnata
the real estate owned by the city from the construction
Of the Improvement but in such the money
IT, Il be e. ts p as y es ut s s s:
ths case of sssnmon = ths oity of Ghtesso, i ill.,.
flied by such IN improvement should bo assaase, but
we DID MT say nor do we ntend to say that !: should
such usscasmcnt Ia made when ths aount u sscer.
tatncd which shall 10 paid for the Improvement by
aS ss s 5 as a e hs eg eSsser a ppo;ea 1
property belonging to The City Of Chicago should be
sold conveyed, except upon vote Of three.fourthB
How can it DO concnded TINT the officers may disre-
gard this prohibition and effect aale ethor intea.
general ruls Of unfor application, an not cannot bo
done indirectly which prohibited from bsing done
menta thus disregardod. The officers who acted in
this could not directly sell this property could
they uaugurate proceedings for tho pnrpose, which
sy syD' which tic ety or its officers could ssl
tia property Was In tho manner polnted out In the
charter. Tue Collector acted without power, aud all
Of the proceedings by him without warrant aud
yoa eus 9 ~ 20 ea on Tho
10y 25 In $685. 1t was held that feir actas execution
could not be s1ued against municipal corporation.
Aud this Rae WIS made under II not special tr ctas
under process which the purpose and ID
diyeaturo Of title in case redemption is no. m1do
Hut IH urged that the city having through Its off,
cels. made the assessment gyen tIo notice, applied
for and obtained tho Judgment, and Mads tho
ing liability though thoy had Possessed tl power,
AZ general rule, 80 far o. we know, the acts Of en
officer which ara prohibited by law are utterly void
md incapable Of and cstopno one whether
otcors or asanEess. These acts being void In their
under the.u Al such sale, tho ru1o Of oavtat enpr
applies and Ia for tho purchaser SEQ that ero Ia
power to mako the sao Gnd tho character Of rights
nny, hs acquire, thereby R9t tho otsy oE IT, officers
sl!orizcd act in acquiring mud holding money to
Which they are not entitled. To permit thom to
do 20 would be to sanction wrony II not fraud,
Tho city,, by the illegal acts Of tho officers,
haa n its Treasury he money pad On tho purchase of
right to hold u. And, although there was no snoh
ocefs Of tue city wore not authorized to redeem from
sueh aapt sl1 t4ey have no slaaoW Of right to se-
6ould therefore havo required thu Comptroller to s
his warrant for tho Rum paid 10 the Col!qotpr by
tho purchaser tho sale Dut xaa ID require
tue payment Of double that spni, though redamp.
Of tlo Court below u rsyarsad, aud ths esuas -"
mpuded.