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Peo. Ex Rel. Sweet v. Cen. Ill. P. Ser. Co.

OPINION FILED APRIL 1, 1971.

THE PEOPLE EX REL. DEAN SWEET, COUNTY COLLECTOR, APPELLANT,

v.

CENTRAL ILLINOIS PUBLIC SERVICE COMPANY, APPELLEE.



APPEAL from the Circuit Court of Sangamon County; the Hon. JOHN B. WRIGHT, Judge, presiding.

MR. JUSTICE DAVIS DELIVERED THE OPINION OF THE COURT:

This is an appeal by the treasurer and ex officio county collector of taxes of Sangamon County, herein called the Treasurer, from those parts of an order of the circuit court of that county which sustained various objections to portions of the 1965 taxes paid under protest by the Central Illinois Public Service Company, herein called the objector. The parties submitted the case to the court upon a stipulation of facts. Since the revenue is involved, the appeal is directly to this court. Supreme Court Rule 302(a) Ill. Rev. Stat. 1967, ch. 110A, par. 302(a).

The eight objections raised by the objector can be placed in four different categories for the purpose of determining their validity.

The objector has charged that certain appropriations of the city of Springfield, the Springfield Sanitary District, and Sangamon County were not itemized as required by law so as to sufficiently inform the taxpayer of the purposes of the appropriations, and, consequently, were void. The objections falling within this category and the amounts appropriated were:

City of Springfield

General Corporate purposes Industrial Development Commission Industrial Development Studies (expenditures to be made only upon approval of City Council in accordance with any contracts made) ................. $ 5,000.00

Plan Commission Payment to Regional Plan Commission for Planning Services to City under contract ........................... 31,079.00

Police Department Capital Improvements Building and Grounds ..................... 12,000.00

General City Administration Emergency Snow and Ice Removal from City Streets — Expenditures to be made only upon specific approval of Finance Department .................. 24,000.00

Library Development and Expansion Fund ..................................... 40,000.00

Springfield Sanitary District Permanent Improvements

(a) Plant Improvements ..................... 10,000.00

(b) Pumping Station Improvements ...


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