Lawrence v. Miller

Citations

• 86 Ill. 502

Syllabus

<p>’ . 1. Taxes—party may pay on any given part of a tract. Where a quarter section of land is assessed for taxes as an entire ti'act, a party owning forty acres thereof, or any other part of which a particular description may be given, has the right to pay the taxes on such part, and it is the duty of the collector to receive the sum when tendered, and give a receipt therefor.</p> <p>2. Same—relief in equity against sale. Where the owner of three forties of a quarter section of land which was assessed for taxes as an entire tract offered to pay the taxes on his three forties, and demanded a receipt as to the same, which the collector refused, hut gave a receipt for the taxes on the undivided three-fourths of the quarter, which was rsceived under protest, and judgment was rendered against the undivided one-fourth, and it was sold to the State, it was held, that a court of equity would set aside the sale as to the three forties on which the taxes were paid.</p>