People ex rel. Huck v. Pierce

Citations

• 90 Ill. 85

Syllabus

<p>1. Special assessments—limitation—statute construed. The provision of see. 279 of the Revenue act of 1872, that any special assessment not returned to the county collector before the first day of March succeeding the first day of March next after it is due, shall be considered barred, is not applicable to cities which have become incorporated under the act of April 10,1872, entitled “An act to provide for the incorporation of cities and villages,” or to cities which have adopted art. 9 of that statute, but applies only to cities and villages making special assessments pursuant to their charters.</p> <p>2. The subsequent act of May 3, 1873, of the general Revenue law, substituting the tenth day of March instead of the tenth of February, as provided in sec. 178 of the Revenue act of 1872, for the return of special assessments to the county collector, was not intended to render the act applicable to cities acting under art. 9 of the act relating to cities and villages.</p>