Hardin v. Gouveneur

Citations

• 69 Ill. 140

Syllabus

<p>1. Limitation—under act of 1839—payment of tames must be under the color of title. Where limitation, under the act of 1889, is set up in defense, the true question in relation to the payment of taxes, is, under, what title were they paid? If paid under no claim and color, or under title adverse to that to which they are sought to be applied, the payment is unavailing.</p> <p>2. Same—payment, if made under the claim and color, need not be by the legal holder. If the payment of taxes is made by the cestui que trust, the effect is the same as if made by the trustee, for the two interests united make the estate, or legal and equitable title to the land, standing together and not in hostilit)1- to each other. When paid by the trustee or cestui que trust, the landlord or the tenant, the same result follows. It is sufficient if the payment is made in subserviency to the claim and color relied on.</p> <p>3. And it has been held that, although an agent has paid taxes in his own name instead of his principal’s, it is sufficient, if the fact is clearly and satisfactorily shown, and that tax receipts thus given may be explained by parol evidence.</p> <p>4. But where the color of title relied on was a deed to A, and the defendant, claiming through A, introduced in evidence, for the years 1852 to 1864, tax receipts showing payments in the name of B, and then a letter from B, dated in 1859, to a purchaser from A, stating that he inclosed a deed from A to the purchaser for the land in that county upon which he had been paying taxes: Held, that the letter failed to show that the payment was made for A by B, and that if it had so stated, it was not admissible to prove the fact, as it was merely his unsworn statement, and ■was not a part of the res gestee.</p> <p>5. Same—what is color of title. A deed purporting to convey title is color of title, without regard to the good or bad faith of the holder. What is color of title, is a question of law; while good faith is one of fact, to