Mann v. People ex rel. Barr

Citations

• 102 Ill. 346
• 1882 Ill. LEXIS 35

Syllabus

<p>Taxes—requisites of collector’s return—as to hack taxes of specific years. A judgment against a village lot for $451.93, for the taxes of 1880, and back taxes for the years 1875 to 1879 inclusive, of which sum the back taxes amounted to $391, without showing what part thereof is for the year 1879, can not be sustained, where the collector’s report only shows “back taxes 1879, and subsequent years, $391,” and contains no statement of any charge against the lot for back taxes for either of the years 1875, 1876j 1877 or 1878. The collector’s return fills the place of a declaration, and judgment can not be rendered thereon for matter not embraced in its allegations.</p>