Moore v. People

Citations

• 123 Ill. 645
• 15 N.E. 25
• 1888 Ill. LEXIS 1056

Syllabus

<p>Taxation—evidence to authorise judgment—burden of proof to defeat the application. The collector’s return of the delinquent list, and the filing of the same, with the statutory notice and proof of publication, prima facie entitles the collector to judgment for the taxes, and the burden of proof is then cast upon the objector to show sufficient ground to defeat the application for judgment. If he claims an alteration in the assessment by the town board, without notice, he must show that fact by a preponderance of_ the evidence.</p>