Ewell v. Virgil Township
Ewell v. Virgil Township
Opinion of the Court
It belongs to the board of directors of each township “ to levy all taxes for township, road and bridge purposes.” (Tit. Township organization, art. 9, § 7, page 105, acts 1873), and to assess upon all real estate and persona] property iu their townships * * * a sufficient tax to keep the roads and highways of the various road districts in their township in good repair, which tax shall be levied as follows : for every one mill tax upon the dollar levied on real and personal property, * * the township board shall require one day’s work of each person subject to work on roads and highways and no more.” (Id. § 7, p. 108.) Each person is required to work out “ the whole number of days for which he shall have been assessed during the year.” (Id. p. 109, § 15); or the party thus assessed may at his option, “ pay such tax in money,” (Id. 109, § 17.) It will thus be readily observed that the amount of road tax, whether discharged in labor or money, is regulated by law and a limit fixed thereby, beyond which the township board of directors themselves cannot pass; assuredly, a road overseer, the mere creature of the board of directors, does not possess any larger powers. And the fact that it is made his duty “to repair and keep in good order” the highways in his road district, (Id. 108, § 8,)
We entei’tain no sxxch view of the law. Judgment x'evei’sed.
Reversed.
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