Charles v. Waugh

Citations

• 35 Ill. 315

Syllabus

<p>1. Tax title—requisites of collector’s notice of application for judgment A notice by a collector of taxes of an application for judgment against delinquent lands, which omits to state that an order of sale will be applied for when the application for judgment shall be made, is insufficient.</p> <p>2. Same—sale void,, if collector’s notice is insufficient The notice that an order of sale would be applied for, was fundamental, and if neglected, the subsequent proceedings are necessarily void.</p> <p>3. Same—rule of construction—prerequisites must be strictly observed. Great strictness is required in such proceedings. When special proceedings are authorized by statute, by which the estate of one man may be divested and transferred to another, the owner has a right to insist upon a strict performance of all the material requirements of the statute, especially those designed for his security, and the non-observance of which may operate to his prejudice.</p>