Murphy v. People ex rel. Weiennett

Citations

• 120 Ill. 234

Syllabus

<p>1. Special assessments—the rule of uniformity. Equality and uniformity of benefits and burdens in special assessments for public local improvements of streets by cities and villages, are not essential under the present constitution and legislation on the subject.</p> <p>2. Same—confirmation—of its conclusiveness. A judgment of confirmation of a special assessment is conclusive upon all lot owners whose property is assessed, as to all matters of defence that might have been interposed to prevent the confirmation, provided such owners are in court by the service of proper notice or by voluntary appearance. But if there is no proper notice, the judgment of confirmation will not conclude any lot owners except such as appear and contest the application to confirm.</p> <p>3. If, upon an application for the confirmation of a special assessment, the court has jurisdiction, its judgment will conclude the land owner from questioning the legality, validity or regularity of any of the proceedings had prior thereto, on application for judgment of sale of the premises.</p> <p>4. Same—by whom warrant to be issued—effect of a change in the law after judgment. On April 28, 1885, judgment of the 'county court was rendered confirming a special assessment for improving certain streets, at which time the law made it the duty of the county clerk to certify the assessment roll and judgment to the city clerk, and the latter was then required to issue a warrant for the collection of the assessment. On July 1,1885, an amended law took effect, which required the county clerk to issue the warrant: Held, that the warrant was properly issued by the city clerk, and that the proceeding was governed by the law in force at the date of the judgment of confirmation, there being nothing in the amendatory act indicating a different purpose.</p> <p>5. Same—interest—Revenue law construed. Section 177 of the ¡Revenue law, as amended in 1885, giving one per cent per month interest on delinquent taxes, do