Gage v. Waterman

Citations

• 121 Ill. 115
• 13 N.E. 543

Syllabus

<p>1. Tax title—service of notice on agent—sufficiency of affidavit. Art affidavit made for a tax deed on a sale of land for taxes, stating the service of a notice of the sale on A by handing the same to B, the legal agent of A, on, etc., and that A was the only person in possession of the property on the date of such service, and that the property was taxed in his name, is insufficient to show a service on A. It does not show that B’s agency was such as to make the service on him equivalent to service on A.</p> <p>2. Same—sufficiency of the notice—certainty as to character of tax or assessment. A notice of a tax sale showing that the property was “taxed or specially assessed for the years 1874 and 1875,” failing to show which, whether taxed or specially assessed, is insufficient to authorize the making of a tax deed. There is a difference between a tax and a special assessment, and the notice should state whether it was for a tax or a special assessment, as the case may be.</p> <p>3. Setting aside tax deed1—upon what terms. The proper condition to be imposed upon setting aside a tax deed, is to require the complainant to pay the amount paid at the sale, with all subsequently paid taxes and assessments, together with interest thereon at six per cent per annum.</p>