Mix v. People ex rel. Shaw

Citations

• 81 Ill. 118

Syllabus

<p>1. Taxes—collector's report prima facie sufficient. On application for judgment against lands for taxes, the collector’s report of the list of delinquent lands, where proof is made of notice of the application, makes out a prima facie case, and judgment will he rendered upon it, unless good cause is shown to the contrary by those contesting the same.</p> <p>2. Same—presumption as to the notice. Where the bill of exceptions states that the paper showing publication of the delinquent list of lands, with certificate, was given in evidence, but the same is not copied into the record, because lost, it will he presumed, in support of the judgment against the lands for taxes, that the advertisement and certificate of 'publication were sufficient.</p> <p>3. Same—presumption as to filing list. In the absence of anything in the record showing the contrary, it will be presumed that the collector, on an application for judgment against delinquent lands, did his duty, and filed the delinquent list in proper time, as required by law.</p> <p>4. Sams—judgment. A judgment that certain lands be sold for the amount of taxes assessed against them, amounts to a finding of the taxes due on each tract, and, being substantially in the prescribed form, is sufficient</p>