Biggins v. People

Citations

• 96 Ill. 381
• 1880 Ill. LEXIS 44

Syllabus

<p>1. Taxation—personal liability for unpaid taxes—upon whom it rests—construction of the statute. Section 59 of the Revenue Act, provides that “ the owner of property, on the first day of May in any year, shall be liable for the taxes of that year. The purchaser of property on the first day of May, shall be considered the owner on that day.” This, by implication, excludes the idea of a personal action against any person other than such owner. The purchaser of property does not become personally liable, by virtue of this section, for any taxes assessed, and which were due and unpaid, for years prior to that in which he became the owner, but only for such as may be assessed for the year or years in which he was the owner on the first day of May.</p> <p>2. Nor does section 232 of the act affect the question. That section simply provides that “the county board may, at any time, institute suit in an action of debt, in the name of The People of the State of Illinois, in any court of competent jurisdiction, for the amount due on forfeited property.” This does not, in any manner, enlarge the provisions of section 59, as to the persons who shall be personally liable for the tax.</p> <p>3. And though the property may become forfeited at a time when a particular person is the owner, but for taxes assessed for a year or years prior to that in which his ownership accrued, such forfeiture will not operate to create a personal liability in him to pay the tax.</p> <p>4. Pleading—of the declaration in an action to enforce a personal liability for taxes. In an action under the Revenue act, to recover a tax upon property which has become forfeited to the State, the declaration should state the year for which the supposed tax was levied, and should also state that the defendant was the owner of the property on the first day of May of that year.</p>