Hosmer v. People

Citations

• 96 Ill. 58

Syllabus

<p>1. Taxes—of what years may he questioned on appeal. Where an appeal bond states that the appeal was taken from a judgment against certain lots for the taxes of the year 1870, and the transcript or papers filed in the appeal fails to show any judgment for the taxes of any subsequent year, the regularity as to the levy of taxes for such subsequent years can not be considered on the appeal.</p> <p>2. Same—collector’s return prima facie sufficient. On application for judgment against lands for unpaid taxes, the collector’s return is ample evidence, when unrebutted, to require the rendition of judgment, and this court will not look outside the record as to facts contradictory of such return.</p> <p>3. Same—delinquent taxes of prior years—how collected. Taxes which had not been collected, for any cause, were not, under the Revenue law of 1872, released, but remained a lien upon the land upon which they were levied until sold at the end of five years; and the act of 1874 requiring that delinquent taxes of any preceding year which had not been collected, or abandoned on failure to sell at the end of five years, should be added to the tax of any subsequent year in separate columns, is a valid enactment, in nowise affecting or impairing the rights of the taxpayer.</p> <p>4. Same — change in mode of collection. The General Assembly has the right to change the mode for the collection of taxes at any time before they are paid or otherwise discharged or released. Retroactive legislation is never favored when it works injustice or operates to deprive parties of vested rights, but it has always been held competent to change the remedy if the right is not affected.</p> <p>5. Same—who may question. A person not the owner or not having any interest in lands, has no right to interpose any objections to the rendition of judgment against the same for taxes, unless he appears as the agent or attorney of the person interested.</p> <p>6. Practice—defective transcript filed in this court.