Dunning v. West

Citations

• 66 Ill. 366

Syllabus

<p>1. Taxes—estoppel to deny that party's taxes were delinquent. On appeal from a judgment of the county court against the land of the appellant for delinquent taxes, it was stipulated in open court that the tax book and warrant were legally made; that the amount of the tax assessed on such land was returned delinquent; that all the proceedings of the county treasurer were in due form of law, and that all the proceedings in the county court were legal. The collector, during the life of the warrant, called upon the appellant for the tax, and he promised to attend to it, but did not, and refused after the warrant had expired. It was also proved that appellant had personal property out of which the tax could have been made: Hedd, that even conceding the tax was not delinquent, the appellant was precluded from making this defense to the rendition of judgment because the evidence tended to show that he prevented a levy by his own conduct, and also by reason of his stipulation as to the correctness of the proceedings and judgment in the county court.</p>