Fortman v. Ruggles

Citations

• 58 Ill. 207

Syllabus

<p>1. Taxes—notice—jurisdiction. To obtain jurisdiction to hear an application for judgment against lands for delinquent taxes, the collector must publish the notice required by the statute. In all cases there must be actual or constructive notice, or an appearance, to confer jurisdiction on a court,cto render a binding judgment.</p> <p>2. Appeal—time of filing transcript. On an appeal to the circuit court from the judgment of a county court against lands for non-payment of taxes, it appeared the transcript was not filed in the circuit court until two terms of the latter court had intervened after the appeal was perfected: Held, as the statute requires the transcript to be filed at the next term after the appeal, the delay amounted to an abandonment of the appeal, and the circuit court should have dismissed it, or at least refused to hear the cause and render judgment therein without notice to the appellee.</p>