Durham v. People

Citations

• 67 Ill. 414

Syllabus

<p>1. Taxes—application for judgment—what proof necessa/ry. Under the statute, the collector’s report of the list of delinquent lands, on an application for judgment, makes a prima facie case, and judgment should be rendered upon it, unless good cause be shown why it should not. If there are any valid objections, it is for the land owner to point them out and make them appear. On such application, it will be presumed that the assessor and other officers connected with the revenue did their duty, in the absence of a showing to the contrary.</p> <p>3. Same—-failure to collect from personalty. It was objected to an application for judgment against land for taxes, that the collector should have made the taxes by distraining and selling personal property. It appeared that he did levy on personalty, but that the objector replevied the same out of his hands: Held, that such party could dot be heard to object to that not being done which he wrongfully prevented.</p> <p>3. Same—notice of application for judgment. A notice of an application for judgment against delinquent lands, which described the lands as those “upon which taxes remain due and unpaid for the year 1871 and previous yea/rs,” is a substantial compliance with the statute requiring such notice to state the years for which the taxes are due, especially where it does not appear that the land was charged with the tax of any previous year.</p> <p>4. Same—proof of publication of notice of application for judgment. Where the newspapers are introduced in evidence containing notice of application for judgment against delinquent lands, this will afford evidence of the publication of the notice, if accompanied with other proof that the paper was a newspaper published in the county.</p> <p>5. Same —form of judgment on appeal. Where the judgment of the county court, against lands for taxes, is in proper form, and it is affirmed by the circuit court on appeal, a general judgment of affirmance will be sufficient without speci