Almy v. Hunt

Citations

• 48 Ill. 45

Syllabus

<p>1. Taxes—lien of—-when attaches. Under the revenue law of 1853, the lien of the State for taxes, attaches to lands on the first day of May of each year, that day being the one fixed by the statute when the owners are required to list their lands for taxation.</p> <p>2. Same—unpaid—an incumbrance upon land. Unpaid taxes are an incumbrance upon the land on which they have been assessed.</p> <p>3. Covenants of title—against all liens, taxes, assessments and incumbrances. In an action for a breach of covenant in a deed, executed Oct. 18th, 1865, when the grantor covenanted that the premises conveyed “ were free and clear from all liens, taxes, assessments and incumbrances of every kind”: ITeld, that the action would lie for refusal to pay the taxes of that year, the lien for which existed when the deed was made, upon such payment being made by his grantee.</p> <p>4. Same—no objection that irregularities in the assessment occurred. And in such case, it is no objection that the premises were not properly listed for taxation for that year, that there was no legal levy of taxes upon them, in consequence of their having been misdescribed, and hence the taxes were not collectable for that year; there being a lien upon them for such taxes, which was removed by the grantee, his right of action became perfect.</p> <p>5. Evidence—of records. And in such case, a plat of the premises is admissible in evidence, for the purpose merely of showing upon what part thereof, the taxes had been paid, without a compliance with the requirements of the statute, in cases where such proof is offered as a muniment of title.</p>