Chiniquy v. People ex rel. Swigert

Citations

• 78 Ill. 570

Syllabus

<p>1. Taxation—collector's notice of application for judgment as to lack taxes. If the collector’s notice of application for judgment for taxes contains a note at the head of the published list, that the prefix of the letter “a” indicates a back tax for the preceding year, and the letter “6” for the two preceding years, and these letters are so used when there are back taxes, this will be a sufficient compliance with the statute.</p> <p>2. 8ame—party objecting to judgment can not complain of irregularities as to others. A party objecting to judgment against his lands will not be allowed to urge objections as to other tax-payers not complaining, but will be confined to such as apply to his own property.</p> <p>3. Same—time of making affidavit by collector, etc. The failure or neglect of the collector and county clerk to compare and correct the list of delinquent taxes, and of the collector to file an affidavit that the list is correct, on the first day of the term at which application for judgment is made, not affecting the substantial justice of the tax, furnishes no ground for withholding judgment. The omission is supplied if the affidavit is filed after the first day of the term.</p> <p>4. Same—collector's return is prima facie evidence of the facts necessary to render judgment. The collector’s return of delinquent lands to the county court is sufficient evidence of the assessment, the levy of the tax, and that it is unpaid, to authorize judgment, unless the tax-payer shall show that it is substantially unjust to render the same.</p> <p>5. Same—no order of county board necessary for extending State taxes. 3STo order or resolution of the county board is necessary to authorize the county clerk in levying and extending State taxes. It is his duty to do so under the statute.</p> <p>6. Same—description of property. The description of property for taxation, as lot 4, and blocks 86, 87, etc., in a party’s addition to a city, is sufficient. So a description, as the east e