Douthett v. Winter

Citations

• 108 Ill. 330
• 1884 Ill. LEXIS 1481

Syllabus

<p>1. Homestead—exemption from sale under judgment for taxes. Beal estate occupied as a homestead is exempt from levy and sale under execution issued upon a judgment in personam against the debtor, notwithstanding such judgment may be for taxes on the same property due the State or county by the defendant therein. That part of section 3 of the act relating to exemptions, which provides that no property shall be exempt from sale for nonpayment of taxes, etc., has application only to proceedings in rem against the property in which two years’ redemption is allowed, and not to sales under a judgment in personam, except where it is based on a debt or liability for the purchase money or improvements.</p> <p>2. Taxes—lien of, not enforcible in ordinary action. The lien given by law upon land for taxes due thereon, whatever its force and scope may be, can not be enforced in an ordinary action at law by the county or State against the tax debtor. That can only be done by bill in chancery, under the statute.</p>