Mecartney v. Morse

Citations

• 137 Ill. 481

Syllabus

<p>1. Taxes—dividing and distributing back taxes. Where a tract of land upon which are unpaid back taxes is subdivided into blocks and lots, the county clerk will have no authority to divide such back taxes, and extend the several parts upon the lots and blocks. The back taxes to be added to the current taxes must be back taxes against the same land, precisely, against which the taxes for the current year are being extended.</p> <p>2. Costs—on setting aside tax deed as a cloud. Where a party having a tax deed set aside as a cloud on the title, before filing his bill paid all the taxes legally extended against his lots, and has brought into court and deposited with the clerk, for the benefit of the defendant, the amount for which the lots sold, together with the costs and expenses attending the tax sale, and six p.er cent on the whole amount, it was held, that a decree against the complainant for the costs of the suit was erroneous.</p>