The Rock Island Argus and daily union. (Rock Island, Ill.) 1920-1923, 1920-04-24

Tho decision Of Judge FftzHenry
Of the federal court Of Peoria
granting . permanent Injunction
rsstraaning. the county from col
lecting taxes for the year Of 1918
on property held under record title
az the United States Of America
considerably weakens the case Of
Rock Island county seeking to col
lect taxes on the Same property for
the year Of 1919.
The case Of the petition for q
temporary injunction to restrain
the county officials from collection
~ similar taxes for the year of
.1Slo, which has been asked by at
torneys for the housing corpora
lion, will be- heard before Judge
FitsHenry in Peoria on May 5, and
It ID expected that. in view Of the
holding OF the court as explained
BY the opinion received here with
reference to the question Of the va
lidity. Of the 1918 tax collection in
junction. the petition will be
granted.
In the case relating to collection
Of county and township taxes for
1918 the question Of ownership
was not involved except as to the
time such ownership changed.
1t vas commended by the county
that the lien for taxes attached to
the properties April / and that the
United States did not obtain the
lands and lots until several months
later.
Qu0tes State Law.
Judge FitzHenfy in his decision
quotes the state law providing for
acquisition Of property by the gov
eminent. providing that upon vest
ing Of title as provided and so long
as the said land shall remain the
property Of the United States when
acquired as aforesaid and no long
er, the same shall be and continue
exempt and exonerated from all
state. county and municipal taxa
ton, assessment or other charges
which may be levied or imposed
under the authority of the state.
He lays stress upon the word ex.
onerate, which he speaks of as fol.
lows:
at will be observed in section 5
which provides when the fedora
Jurisdiction shall vest, and that il
shall be exempt from taxation, tha
these words are used, the SAM
shall be and continue exempt an(
exonerated from all taxation TIL,
legislature undoubtedly used thu
word exonerated advisedly. Exon
Grafton is the state of being dis
burdened or freed from a charge
1t is something that is supposed !,
take place after a charge gas beef
made"
About a year ago . temporary in
junction was obtained in the fed
eral court to restrain county Off
cials from proceeding to sell TO
taxes, the property in question. an,
this week the injunction was mad
permanent.
Another temporary injunctio,
has been obtained relating to tn
1919 taxes in anticipation Of com
Ing tax sales.
\ Opinion Of Court.
Judge FitzHenry. has issued tn
: following opinion relative to tn
granting of the permanent inJunc
ton withholding collection of 1911
taxes, as follows:
7 Defendant, by the states atto1
hey Of Rock Island county, move
70 dissolve the preliminary injunt
ton issued, on the ground list
that the lien for state. county an
municipal taxes for the year 191
attached to the lands prior to tn
date Of the purchase and the takin
OF title by and In the name of tn
United States: (2nd) that all tn
lands described in said bill of com
plant were used for private pur
poses and not public.
By the act of the Illinois gen
efal assembly, approved and il
force April IL, 1899, the state O
Illinois gave It's consent in accord
ance with article /, section s, claus
II, Of the feledal constitution, t
the acquisition by the United State
by purchase. condemnation or 9th
efwise Of any land In the state re
Quired for custom houses, cour
houses, postofices, arsenals or 9th
Or public buildings whatever, O
tnr any other purposes of the gov
egnmant (Sec. 16); also consentin
u the exclusive Jurisdiction of tn
United States over such lands (Set
-; and (Sec. 81 providing tina
upon the vesting Of title as pro
v1dRd and 50 long as the said Ian
shalt remain the property OF tn
United States when acquired q
aforesaid and no longer, the sam
ahall be and continue exempt an
exoaseated from all state, count
and municipal taxation. assessmer
or other charges which may be lev
led or imposed under the author
tty Of the state.
Refers to Constitution.
In section Of the said act, tn
words 10th clause" are used. RI
flRring to the federal constitutio,
q Vas undoubtedly the intentio
q the general assembly to pas
tAe cession act In conformity wit
IL nth clause Of that section {
the constitution. which provides:
sSec. 8. TIE congress shall hav
the power
r~(1D To exercise exclusive leg
tslo&ion in all cases whatsoeve
Il. over al places purchas
"a BY the consent Of the legisls
ture Of the state In which the sam
oAall be, for the erection Of fort