Chicago & Northwestern Railway Co. v. People ex rel. Miller

Citations

• 83 Ill. 467

Syllabus

<p>1. Cook county—under township organization. The county of Cook is under the township organization law, and the acts of the officers of the township and county in acting under such law in assessing property, levying taxes and collecting the same are not void.</p> <p>5. Special assessments—collector's oath. The collector’s oath, in an application for judgment against lands for special assessments, attached to his report, that it is a true and correct record of delinquent lands and lots in the village of E, within the county of C, upon which he has been unable to collect the special assessments, printer’s fees and other costs charged therein, as required by law, for the year therein set forth—that said special assessments now remain due and unpaid, as he verily believes—was held sufficient. There being no taxes, it was not necessary to state that the application was for the sale of the lands for taxes and assessments.</p> <p>3. Same—omission of tract does not defeat the application for judgment. While the Revenue Law may demand correctness in a proceeding for judgment against delinquent lands, still it was never designed that the whole taxes and assessments should be defeated by the mere omission of a tract of land or a lot from the list.</p> <p>4. Same—confirmation conclusive. The confirmation of a special assessment by the county court upon the report of the commissioners, is conclusive until reversed. It is res adjudícala, and can not be questioned on application for judgment.</p>