Mix v. People

Citations

• 122 Ill. 641
• 14 N.E. 209
• 1887 Ill. LEXIS 1011

Syllabus

<p>1. Former adjudication—in the Supreme Court—what may be considered on a second appeal. Where a question either of law or fact has been decided, by this court in a ease properly before it, the same question can not be again raised in that case except upon petition for rehearing; and when a decree has been reversed, and remanded to the trial court with directions as to the decree to be entered, on a subsequent appeal errors can not be assigned for any cause that existed prior to the former decision in this court.</p> <p>2. Practice—after reversal and remandment—what proceedings allowable in the trial court. This court reversed a decree on bill to foreclose a lien on lands for taxes, and remanded the cause with directions to the circuit court to ascertain the amount of taxes due on each tract of the land, and enter a decree in conformity to the opinion pronounced: Held, that the circuit court, on the return of the case, had no authority to enter upon a general investigation of all matters and things which the defendants might desire to present, and that the court had but one duty to perform, which was to ascertain the amount due on each tract, and enter a decree in conformity to such finding. The validity of the assessments upon which the taxes were levied, and the legality of some of the taxes which were before the court on the former hearing, could not be again questioned.</p> <p>3. Allegations and proofs—on bill to foreclose lien for taxes. A bill to foreclose a lien on land for taxes, alleged that the lands were forfeited to the State for the taxes for the years 1878 and 1879, giving a statement for each year, and then averred that “the full amount now due Upon said lands and lots, as shown upon the collector’s books of the year 1880, for taxes, penalties, interest and costs, including said forfeitures for the years 1878 and 1879, and accrued taxes for 1880, is the sum of §3687.40,” and that the amount which was a lien upon each tract and lot separately, is show