Howe v. People ex rel. Huck.

Citations

• 86 Ill. 288

Syllabus

<p>-^-ss:i5SSME:tTT—must be upon each‘tract separately. It is the duty of assessors to assess each tract of land separately, and a judgment and order of sale against a tract of land which has not been so assessed, but which has been assessed in connection with other lands aggregately, is erroneous.</p> <p>2. The provision of the statute that the assessor shall determine the value of each tract of land, and set down in the hooks furnished him the value of each tract or lot, is for the benefit of the tax-payer, and a compliance therewith is essential to the validity of the tax.</p>