The Cairo bulletin. [volume] (Cairo, Ill.) 1872-1878, 1877-12-20


corporation is not sstopped, after war.
rant upon its treasury has been Issued,
to set up the defense of ultra wires"
Assuming, therefore, that all the
ut-StandiDg orders were issued
while the existing indebtedness
of the county exceeded the con,
stitutional limit, and in violation of
the constitutional provision aioIesaid;
and that the law, as applicable to county
warrants, is rs above stated; il would
undoubtedly follow that the said war.
rants were Illegal and void even in the
hands of bona tide holders for value, and
the collector especially il notified by the
county board not TO do SOY would not be
authorized or bound 10 receive them in
payment OF the current taxes.
BUT waving all question as the logali-
| ty of said warrants, and even assuming
them valid, and that the county board
could, by special order, hereafter di-
rect their payment or, being thereunto
authorized by vote OF the people in
pursuance of law, hereafter levy spe>
cial additional tax to pay them; yet, so
| tar as the current taxes are concerned,
and according TO the true and proper
construction of said section l54 above
referred to, when carefully examined in
| connection with the nature, character
and object of warrants, the form and
manner in which they are drawn, gems
eral rules Of constituting statutes, and
recent decisions holding that cur
rent taxes, when levied, may be
appropriated TO special purpose,
viz: the payment OF current expenses,
etc, it is our opinion that 1t was not the
intention of tie legislature to make all
kinds Of county warrants (withoutregMd
to the Jarticulartund against which they
are drawn and out OF which alone the
treasurer would be authorized to pay
them il presented at the treasury legal
tender in payment OF the entire county
rcychue, without regard TO the particular
fund \ the treasury 10 which such reye>
hue vas directed by law to be placed
whcl collected and paid oyer to the treas.
urer. For, il such were the true intent
and meaning of the law, not only might
the warrants drawn payable out oil
special or particular fund only exhaust,
hot merely that special fund out of which
IL was alone payable, but the entire rev.
enue and every portion thereof belonging
to other special funds out OF which such
warrants were not payable, and never
could be legally paid by the treasurer.
such a construction would place it be-
You'd the power of the county 10 meet
oug cent OF interest upon bonds, and REM
der imperative many provisions OF
law ,hat might be mentioned if neCes>
sary. The issuing OF a mandamus
to compel the leyying Of special tax to
pay g Judgment or other Indebtedness
would prove IN idle task; and the doctrine
announced by our supreme court. that
tie current revenue may b. appropriated
IN advance OF collection TO the payment
OF warrants properly drawn against it,
would be but 4 sham and delusiOn: for
if all sorts Of warrants are receivable IN
pay luent OF all sorts Of county revenue,
titCn the outstanding warrants drawn
with reference to the revenue OF long
years ago, or without reference to the
said especial tax or "revenue for the
current year. would be all that might
ever reach the hands Of treasurer; and
says Dillon on municipal corporations)
payment BY the treasurer e of
municipal corporation OF its orders or
warrants, ipso iacto eXtinguishes them"
they cannot be re-issued; and conSes
qucntly it would be legally impossible
Tor the Judgment creditor to receive his
special tax which had thus been col.
lecled, or any part Of the current |
revenue to be appropriated. |
We are Of the opinion thai when |
the legislature said "the county |
revenue shall be collected in gold and
silver coin, I'd county orders, etc,
it meant and thereby intended, no.
mercy legal, but appropriate county or,
dcrs-ordcrs payable out OF the county |
revenue, on account OF which they are |
receivable by the collector, should such |
revenue reach the treasurY-such county |
orcers only as are legally payable at the |
treasury out OF the particular revenue
Tor which they are receivable, should |
such revenue be collected in money and |
be paid into the treasury.
This. as il seems TO us, is the only |
reasonable and logical construction that
can be placed upon said section; and the
term county ORDERS" as therein used,
and, In our opinion, our supreme court
will, lift has not already virtually done |
so, so decide, whenever the question |
Genes properly before the court. We
are therefore of the opinion that the |
county collector would not be authorized |
to receive in payment Of the taxes ofthe |
current year any warrants drawn prior
to the leYying OF such tax, nor any wars
rants WhaeVer except such as are specially |
made payable ont Of or drawn against |
such tax, should the county board.
after the levying Of SAID tax and
prior TO the delivery OF the tax books to |
the collector, make suitable and proper
order, declaring and constituting the en-
tire taxes levied for county purposes for |
the current year" special fund, !" for the |
payment only of the ordinary and neces>
saIy expenses of the county for the cur
rent year ; and thereby specially appro>
priGting said taxes to the payment, when
collected, OF such warrants as shall, dur,
ing such year, by order Of the board and
in pursuance of and according to law, be
drawn upon, and made specially payable
out OF said special fund, which warrants,
and none others (the order should de.
clare. shall be receivable by the collector
in payment OF the said taxes thereby ap-
proprlatcd.
il the warrants now outstanding are
all void, rs here n before suggested, and
the board should, by direction to the col.
leclor not TO receive them for taxes, re-
pnCiate them, the collector would not,
OF course, be authorized to receive them,
even in the absence OF such special order
OF appropriation as above suggested; yet
the safer course would be to rely upon
such special appropriation, etc.
f1ath-Warrants to be drawn in ants
cipatIon OF the current taxes should
"Show upon their face that they are so
drawn We suggest that they specify
by that they are due and payable only out
OF the said current taxes, which, to the
amount named therein, have been and are
thereby appropriated to the payment
thereof, and to he charged to especial
iunQ,0 We think the warrants should