People ex rel. Ream v. Dragstran

Citations

• 100 Ill. 286
• 1881 Ill. LEXIS 91

Syllabus

<p>1. Taxes—jurisdiction of application for judgment. The making and filing the delinquent list containing a description of the property against which judgment is sought for taxes, and the publication of notice of the application, are essential to give the court jurisdiction to render judgment.</p> <p>2. Same—jurisdiction depending on description of land. Where land is described in the collector’s delinquent list, and in the notice of the application for judgment for taxes due thereon, as the north half of the north-east quarter of section 1, giving no township and range, the court will have no jurisdiction, on account of the defective description, and any judgment for the taxes, even on a personal appearance of the owner, will be a nullity.</p> <p>3. Same—waiver of defects in notice by appearance. The land owner, by entering his appearance and urging general objections against the rendition of judgment for taxes, waives the right to object to the sufficiency of the notice of the application.</p> <p>4. Same—appearance does not make proceeding in personam. The appearance of the tax-payer on an application for judgment against his land for taxes, and defending on the merits, does not change the proceeding to one in personam. It is still a proceeding m rem against specific property, and no personal judgment can be rendered. If tire property is not described so that it can be found, there will be no error in refusing judgment against the same.</p> <p>5. Practice—judgment—when erroneous, without objection or exception. Where the error in a proceeding against land for taxes due thereon is in the record itself, being a void description therein, so that a judgment against the land is a nullity, error may be assigned on the judgment, although no objection was made or exception taken in the county court.</p>