People ex rel. Miller v. Otis

Citations

• 74 Ill. 384

Syllabus

<p>1. Taxes and taxation—jurisdiction to render judgment. It is the report of the collector that gives the court jurisdiction to act on an application for judgment against delinquent lands for taxes and assessments due thereon, and unless the law in respect to such report is substantially complied with, the .court will have no authority to act.</p> <p>3. Same — law to be strictly construed. In summary proceedings to divest owners of title to their property, the law under which the same is sought, is to be strictly construed, and nothing is allowed to be taken by intendment merely. This rule applies on application for judgment against real estate for taxes and assessments due thereon.</p> <p>3. Under the city tax act of 1873, the county collector, in applying for judgment against real estate for unpaid taxes or special assessments, must make a report of the delinquent list, verified by his affidavit, the same as under the general revenue law, and if such report and affidavit are substantially defective, or different from that required, the court will acquire no jurisdiction to render judgment,</p> <p>4. Same — sufficiency of collector’s affidavit. An affidavit of a county collector, on application for judgment against delinquent lands and lots, that his report shows a complete list, etc., “ as shown by the returns made by the city collector,” to him, all of which taxes and special assessments he has been “ unable to collect for want of authority of law,” is materially different from the one required by law, and the court will acquire no jurisdiction to render judgment.</p> <p>5. Same—statute construed as to errors and informalities. The 101st section of the revenue law, as amended by the act, approved May 30, 1873, authorizing amendments and obviating the effect of omissions, errors, etc., cannot be held to waive a substantial compliance with those steps which are essential to give jurisdiction. It aids and obviates defects of form, but not of substance.</p> <p>6. Th