Combs v. Goff

Citations

• 127 Ill. 431

Syllabus

<p>1. Tax titee—based upon a judgment including costs not yet earned. If a judgment against land for taxes, etc., has included therein, as costs, any fees not then due and earned, but to accrue subsequently to the entry of the judgment, this will be a fatal error, and no title will pass by the tax deed made on such judgment.</p> <p>2. The costs referred to in the statutory form of the judgment order, are only those which have accrued and become fixed charges on the land taxed, prior to the entry of judgment. The only elements which can enter into the judgment, properly, are the taxes, interest, penalties and costs then due and unpaid. After-accruing fees, by virtue of the statute, become charges on the particular lot or tract of land. Those accruing prior to the sale, may be collected, along with the judgment, by sale of the land, while those accruing after the sale, viz., for cancellation of the certificate of sale, and for issuing certificate of redemption, accrue only when those services are performed.</p> <p>3. . Same—of the affidavit—its requisites—in showing proper service of notice. A' tax purchaser’s affidavit of the service of notice of his purchase, etc., stated that he served, or caused to be served, a notice of his purchase at such tax sale, etc., as in other affidavits thereto attached is more fully set forth, on every person in the actual possession or occupancy of such lands or lots. The affidavit therein referred to is, that affiant visited the lots on April 25,1884, for the purpose of serving notice “on the occupant, but there was no person in the actual possession or occupancy of said lands or lots on said day, except as hereinafter stated. Deponent is acquainted with said lands or lots, and said'lands or lots were fenced, and in possession of some person or persons unknown to this affiant; and no person was in actual possession or occupancy of said lands or lots, or any part thereof, except as hereinbefore stated, for more than three months,” etc.