Belleville Nail Co. v. People ex rel. Weber

Citations

• 98 Ill. 399
• 1881 Ill. LEXIS 271

Syllabus

<p>1. Taxes—on personally—when lien on real estate as against purchaser. A tax on personal property does not become a lien upon the real estate of the owner until the collector, on failure to collect the same, charges the same on such real estate in his application for judgment, and notice,—and after such real estate is conveyed by the owner his personal tax can not be charged against the land in the hands of his grantee, even though the grantee had notice at the time of his purchase of the existence of an unpaid personal tax.</p> <p>2. Same—judgment for—when conclusive. A judgment against a lot for taxes is not conclusive upon the owner, of the liability of the lot for the taxes, unless he app'ears and resists the application. If he does so, and contests the tax, the judgment will conclude him.</p> <p>3. Same—interest, penalties and, costs on back taxes. Lands and lots are liable to back taxes, interest, penalty and costs, under section 129 of the Revenue law, when they have been forfeited to the State, whether such forfeiture was in due form or not.</p> <p>4. Same—on franchise and capital stock of corporation, a personal tax. The capital stock and franchise of a corporation are recognized by the statute as-to be listed, valued and taxed as personal property, and the tax thereon becomes no lien on the real estate of the corporation until made so by the collector taking the proper steps to make it such.</p>