Graceland Cemetery Co. v. People ex rel. McCrea

Citations

• 92 Ill. 619

Syllabus

<p>1. Judgment—determination of county court on application for judgment for taxes. The determination of the county court upon an application for an order for the sale of land for taxes due thereon is a judgment, whether the same is adverse or in favor of the party resisting the same, and is conclusive upon the parties, where the court has jurisdiction, until it is reversed or set aside by some legal proceeding instituted for that purpose.</p> <p>2. Same—binding though erroneous. Where there is.no want of jurisdiction, an erroneous judgment is just as binding on the parties to it, until reversed, as a judgment entirely free from error.</p> <p>3. Former adjudication—as a bar to second suit. The judgment of the county court holding that lands are not liable to taxation for certain years, on application for judgment against the same, is a conclusive bar,- until reversed, as against a second application for judgment for the taxes of the same years.</p> <p>4: There is no difference in this respect between a judgment in a proceeding to collect taxes and any other judgment.</p>