Greenwood v. Town of LaSalle

Citations

• 137 Ill. 225
• 26 N.E. 1089

Syllabus

<p>1. Taxation—towns—limitation of power. A town, under our township organization system, is but a civil division of a county, and exists ■as a municipal corporation merely for the purposes of carrying on the State government, and it can only levy and collect taxes for the purpose of carrying on business in which the public have an interest.</p> <p>2. Same— description of land—for purposes of taxation. In an action to recover a tax on forfeited property, which was a part of block 8, the records in evidence showed that “95 ft. N. and S. by 150 ft. E and W., S. E. comer S. §, Block 8,” was assessed to one L. Immediately following was, “Balance of S. §, Block 8,” assessed to defendant’s intestate: Held, the latter, description, when taken with the preceding one, was ■sufficiently certain, and that less strictness in description is required in proceedings to levy and collect taxes than in grants or conveyances.</p> <p>3. Same—personal action for taxes—basis of the action. A personal action to recover a tax due on forfeited land is not brought on the judgment of the county court for the taxes, and the plaintiff is only required to show a forfeiture, in fact, of delinquent land at a regular tax sale for taxes legally due.</p> <p>4. Section 230 of the Eevenue law gives a remedy for the collection •of taxes on forfeited property, which is purely personal, and enf orcible .again st the person owning the property on the first day of May, for the year for which the tax was levied. The judgment, when obtained, is purely personal, and an execution issued thereon may be levied on any property of the defendant liable to execution.</p> <p>5. This personal liability may be enforced though irregularities have intervened in the proceeding which would be fatal to a tax sale.</p> <p>6. Same—interest on delinquent taxes. In a proceeding in personam to collect taxes due on forfeited land, it is error to allow interest on the tax at a greater rate than six per cent per annum. Interest is o