AMY V, CITY OF GALENA. 166- �annually levy and collect taxes for the payment of the said judgments, and the interest which bas accrued thereon-, but states that said city council bas for many years past wbolly neglected and disregard ed its duty in this bebalf, although relator bas often requested said city council to so levy and collect sucb tax. It is further stated that the value of the property in said city subject to taxation for the year 1879 was $589,429. �By its answer or return the respondent admits the recov- ery of the judgments set out in the petition, or, at least, does not deny that they were recovered as alleged, but insista tbat, inasmucb as no executions have been issued thereon, and no writs of mandamus asked for to compel the levy and collec- tion of taxes for the payment of these judgments, that the power to enforce sucb judgment, by compelling the levy and collection of taxes, bas ceased; that, under the revenue laws of this state now in force, respondents have no aiithority to collect any taxes, but the taxes are to be levied by the re- spondents, and collected by 'the township and county collect- ors; that, by the act of February 16, 1865, the aggregate tax to be levied by the respondents in any year, on persons and property in said city, cannot exoeed 2|- per cent, on the assessed value for all municipal purposes, and states that the rate of taxation for the years 1879 and 1880, to pay the necessary municipal expenses, and to paya portion of the bonded debt and interest thereon, was upwards of 3| per cent, upon the assessed value of the property of the city. �It is further stated in the return that the sum of $300 was levied and collected, and paid to apply on the first-mentioned judgment on the sixteenth day of January, 1870, and that the city bas, since the year 1870, refunded a portion of its in- debtedness of the same class as that for which relator's judg- ments were rendered, and bas levied and collected a tax of 2 per cent, on the dollar on its taxable property, 1 per cent, of which bas been applied on the principal, and 1 per cent, on the interest of its said refunded indebtedness ; that some of the statutory enactments cited by the relator have since been ��� �
