People ex rel. Johnson v. Springer

Citations

• 106 Ill. 542
• 1883 Ill. LEXIS 205

Syllabus

<p>1. Appeal—“revenue”—special assessments. By amended section 88 of the Practice act, appeals from the trial courts are required to be taken directly to this court “in all cases relating to revenue, ” etc. The word “revenue” in ^at section is held to embrace all taxes and assessments imposed by public authority. All public park assessments are included in the term, and hence no appeal lies from the order of the county court refusing judgment on such assessments to the Appellate Court.</p> <p>2. Practice—power to vacate judgment after term, expires. Under section 40 of the Practice act, a court may, during the term, set aside any judgment upon good and sufficient cause shown by affidavit, and when a motion is made to vacate a judgment at the same term, the court is authorized to continue such motion and grant the same at the next term. And the fact that a precept may have been issued upon a judgment of the county court against lots for unpaid assessments, and one of the lots sold, will not preclude the exercise of this power.</p> <p>3. Special assessments—within what time to be returned for judgment. Under section 279 of the Revenue act, special assessments not returned to the county collector on or before the first day of March next after they are due, may be so returned on or before the first day of March in the succeeding year, and if not returned on or before that day they are barred, and no judgment can be obtained for the sale of the property assessed. Sections 153 and 154 of the act relating to cities and villages have no application, exceptas to special assessments levied by a city, village or town under that act. Section 279 not conflicting with any part of the Park act, must be held to include all public park assessments.</p>