Frew v. Taylor

Citations

• 106 Ill. 159
• 1883 Ill. LEXIS 155

Syllabus

<p>1. Tax title—defeat in notice of application for judgment cured by appearance and resisting application. Where the owner of land appears and. resists an application for judgment against the same for taxes, this is a waiver of all objection to the sufficiency of the notice of the application, and gives the court jurisdiction, and he or his grantee will not be allowed to urge the insufficiency of the notice to defeat a sale made under the judgment of the court in such proceeding.</p> <p>2. Same—former adjudication—as to objections filed. Where the owner of land appears and files objections to the rendering of judgment against the same for taxes, which are overruled, the questions thus put in issue and decided against him become res judicata, and he and his grantee will be precluded from urging the same matters thus decided to defeat the tax title acquired by a sale under the judgment.</p> <p>3. Same—mere error no ground to defeat tax sale. Where the court rendering a judgment against land for taxes has jurisdiction, the judgment, though erroneous, is just as conclusive until reversed as if it was entirely free from all error.</p> <p>4. Same—of the proof required to support judgment for taxes. On application for judgment against land for taxes, the collector’s report of the list of delinquent lands, when proof is made of the notice of the application, makes out a prima facie case in support of the application, and judgment will be rendered upon it unless good cause is shown to the contrary by those contesting the same; and when the application is resisted, and the objections to the rendering of judgment are overruled, and the land sold and a tax deed taken out, the party relying on such tax deed is not required to prove that the taxes were lawfully levied, and the authority to collect the same, to maintain his title.</p> <p>5. Same—variance between amount of judgment and amount bid 'at the sale—as affecting the validity of the sale. The question of variance between