Gage v. Lyons

Citations

• 138 Ill. 590
• 28 N.E. 832

Syllabus

<p>1. Tax SAM—under judgment including illegal taxes or improper costs. If a judgment against land for taxes includes an illegal tax or improper costs, and there is no appearance of the owner on the application for judgment, a sale of the property thus wrongfully charged will be void.</p> <p>2. A judgment for taxes on a lot contained a charge of two cents for selling the lot, two cents for making delinquent list on precept, and fifteen cents for attending sale and issuing certificate of sale: .Held, that such items were improperly included in the judgment, and rendered the tax sale thereunder void.</p> <p>3. Judgment fob taxes—proof of no appearance of lot owner. For the purpose of showing that the owner of a lot sold for taxes made no appearance to resist the entry of judgment, the record of the proceeding in the county court was produced, which failed to show his appearance, and a witness was produced who testified that he was familiar with the tax judgment records, and that he had made diligent search for and was unable to find in the files any papers showing such appearance : Held, that, conceding the burden of proof was on the lot owner, the evidence was sufficient to show that there was no appearance.</p> <p>4. Tax deed—failure to serve required, notice. Where, at the time of the service of notice of a tax purchase, a tenant under a verbal lease was in possession of a part of the premises sold, a failure to serve the tenant with the notice required by the statute will render the tax deed void, although service, of notice is made upon his wife, whose money in part was used in payment of the rent.</p> <p>5. Service of notice of a tax purchase on the wife of a tenant in possession of the premises, although intended for a service on the husband, will not be sufficient to meet the requirement of the statute, and entitle the purchaser to a deed.</p>