People ex rel. Baker v. Chicago & Alton Railroad

Citations

• 140 Ill. 210

Syllabus

<p>1. Fobmeb adjudication ■—whether bar to second application for judgment for taxes. An order of the county court refusing judgment for taxes is not a bar to a subsequent application for judgment, unless-it was rendered upon the merits. If the former application for judgment was denied for informalities, only, in the mode of levying the tax, it will not constitute a bar to the subsequent collection of the same tax.</p> <p>2. A railway company filed objections to the rendition of judgment against it for the road tax of 1889, for the following reasons: First, because the board of supervisors did not cause such tax to be levied as required by law; second, because there was no order of record showing the levy; third, because no notice was given to the company to appear and work out such tax; fourth, because the overseer did not deliver the list of delinquent road tax to the supervisor in the time required bylaw; fifth, because the county collector failed to designate on the tax books to what district the tax belonged; and sixth, because the property was not properly described in the collector’s advertisement. The court sustained the objections: Held, that the judgment was no bar to a further application for judgment for the same tax and that of the next year.</p> <p>3. Delinquent taxes — application for judgment—proof of prima facie case—how overcome. The collector’s delinquent list, with proof of the notice of application for judgment, makes out a prima facie case entitling the State to judgment, and such prima facie case will not be overcome by introducing a judgment rendered the previous year, sustaining objections to the manner of assessing and levying the tax. Such report and publication require the court to render judgment, unless the objector shall show that it is substantially unjust to render the same.</p> <p>4. Where the tax on property is “prevented from being collected” for a year by reason of what is claimed to be “erroneous proceedings,” the amount of suc