McChesney v. White

Citations

• 140 Ill. 330
• 29 N.E. 709

Syllabus

<p>1. Tax sake—purchase by one whose duty it is to pay the taxes—right of trustee. A and B owned land in this State as tenants in common., By agreement A had the use of the same during his life, and was to pay the taxes, B being a non-resident. On the death of A his widow continued to occupy the property and receive the entire rents and profits., ■She allowed the land to be sold for taxes and a tax deed to be made,, taking a deed from the purchaser: Held, that A occupied the position' ■of a trustee, and his widow could not becoifie the purchaser of the tax •title based on her neglect of duty to pay the taxes.</p> <p>2. The owner of land, or an interest therein, can not, by neglecting to pay the taxes, allow it to be sold and become the purchaser, either ■ •directly or indirectly, and thus acquire a valid title to the land, for the reason it was his duty to pay the taxes. A purchase by one whose duty it was to pay the taxes will operate as a payment of the taxes, only. 'The same principle applies when the agent of the owner of land suffers it to be sold, and has it bid in for his own use.</p>