Grant v. Badger

Citations

• 128 Ill. 386
• 21 N.E. 609

Syllabus

<p>1. Limitation—act of 1889—'payment of taxes—of an illegal tax. In order to establish title by limitation under the act of 1839,—section 8 of the Revised Statutes of 1845,—the person in possession of the premises under color of title is required to pay all taxes legally assessed on the property for seven successive years. He is not required to pay a void tax.</p> <p>2. In 1873 the legislature passed an act for the levy and collection of city taxes, under which a lot was taxed $5.70, which sum the holder of color of title paid. The courts having adjudged the act unconstitutional, in 1877 the legislature authorized the levy and collection of uncollected back taxes, requiring credit to be given to those who had paid the prior illegal levy. Under this act the city levied a tax on the lot of $6.15, which included forty-seven cents of an illegal tax, being for interest on void city bonds: Held, that the amount paid the city in 1874 was a payment under the act of 1877, and that the holder of the color of title was not bound to pay the illegal tax for interest on city bonds. The credit allowed by the act of 1877, in such case must be taken as applied on the valid taxes, and not on a void tax.</p>