Champaign County v. Reed

Citations

• 106 Ill. 389
• 1883 Ill. LEXIS 181

Syllabus

<p>1. Taxation—of Illinois Central railroad lands which have been sold by the company, and contract forfeited for non-payment—refunding taxes paid on land not subject to taxation. Where the contract of the Illinois Central Railroad Company for the sale of land given it by the State has been forfeited for non-payment of any part of the deferred payments, and rightfully canceled by that company, such land thereafter in the hands of the company is not subject to taxation, and a person purchasing such land at tax sale after such forfeiture, and paying subsequent taxes thereon, will be entitled to have the payments so made refunded to him, as provided in section 268, chapter 120, of the Revised Statutes, and may recover the same of the county in which the land is situate.</p> <p>2. Jurisdiction—when party estopped from questioning. Where a party appealed from an order of the county board in refusing to refund to him taxes paid on land not subject to taxation, and judgment was rendered in his favor by the circuit court, and that judgment, on appeal by the county, was reversed for error and the cause remanded, whereupon a second recovery is had against the county: Held, that on a second appeal this court would not listen to the objection that the circuit court had no jurisdiction of the subject matter.</p>