Morrill v. Swartz

Citations

• 39 Ill. 108

Syllabus

<p>1. Tax title—of the acts of the collector. Under the thirty-third section of the act concerning the public revenue, the report required to be filed by the collector, of the delinquent lands, or town lots, must substantially follow the form required by the statute, or no title will pass at the tax sale.</p> <p>2.. Same—report of collector, confers jurisdiction. The report of the collector is What gives the court its jurisdiction, and is as important as the judgment or precept.</p> <p>3. Same—report of collector, when insufficient. Where the report- of the collector simply shows the total amount of taxes due, without specifying whether the delinquent tax was due to the State or county, such an error is fatal and no title will pass at the tax sale.</p>