Law v. People ex rel. Miller

Citations

• 84 Ill. 142

Syllabus

<p>1. Taxation—description of property in assessment. Where land is assessed in such a way as to render the description uncertain, the owner can tender to the collector the amount of tax and demand a receipt with a proper description of the land, and it will be the duty of the collector to give such receipt.</p> <p>2. Same—owner cannot object to uncertainty of description, in an appeal from, j lodgment for taxes against land. Where land is described imperfectly in a judgment for taxes, but the owner’s name is given, he can not, on appeal, have the judgment reversed on account of the uncertainty of the description, because, if the judgment does not describe his land, he is not injured, and if it does describe his land, hut not with the certainly desired, he should have offered to pay the tax, and demanded a receipt with a proper description of the land, which he could, by mandamus, have compelled the collector to give.</p> <p>3. Back taxes—delinquent list need not show valuation for. The statute does not require the delinquent list for any year to contain, on its face, the valuation of the land for a previous year, for which back taxes are claimed, and where the record of a judgment for taxes of the current year, including hack taxes for a former year, shows that a copy of the delinquent list for such previous year was produced to the court, in which the valuation and assessment for such year were shown, it is sufficient to authorize a judgment</p>