Leindecker v. People ex rel. Johnson

Citations

• 98 Ill. 21
• 1881 Ill. LEXIS 221

Syllabus

<p>1. Judgment upon special assessment—at what term of court to be applied for—constitutional law. Section 4 of article 9, of the present constitution provides that lands shall not be sold for taxes or assessments except upon a judgment obtained in a court of record, and that but one general officer of a county can be authorized to make the sale. Thus far the constitution is to be regarded as a limitation upon the power of the legislature, but no further;— as to the time when a judgment may be rendered for taxes or assessments that matter is left by the constitution for the legislature to determine.</p> <p>2. Same—as to the provision of the statute on the subject. There is no doubt that, under the general revenue law of the State, application for judgment against delinquent lands for State and county taxes is required to be made at the May term of the county court; but in respect to special assessments levied by a city or town organized under the general incorporation law, that law confers upon the city council the power to appoint the term of the court at which application for judgment shall be made, which may be a term other than that at which application is required to be made for judgment for State and county taxes.</p> <p>3. Nor is the rule as to the term of court at which application for judgment upon such assessments may be made, affected by anything contained in section 1 of the act of May 2, 1873, (now sec. 299 Ch. 120, entitled “Revenue”) on the subject of the time of advertising the sale of lands for delinquent. taxes. These assessments are not embraced in that section, not being required to be included in the advertisement and notice therein provided for.</p> <p>4. Same—as to the time of filing delinquent list. The statute requiring the delinquent list to be filed five days before the term of court at which application is to be made for judgment upon such assessments, is directory merely, and a literal compliance with that requirement is not essential to