People ex rel. Stanley v. Ryan

Citations

• 116 Ill. 73
• 4 N.E. 478

Syllabus

<p>1. Redemption from tax sale—what essential to a valid redemption— as to subsequent taxes. In order to make a valid redemption of lots from a tax sale, the party redeeming is required by the statute to deposit with the county clerk the amount for which they were sold, together with the statutory penalty which may have accrued, and all subsequent taxes and special assessments, with ten per cent interest thereon from the _ day of their payment, unless such subsequent taxes and 'special assessments have been paid by or on behalf of the person for whose benefit the redemption is sought to be made.</p> <p>2. To a petition in due form, for a mandamus to compel the county clerk to issue a tax deed to the relator for certain lots sold September 27,1880, for the sum of $40.65, the clerk filed a plea, in substance, that the certificates of purchase were null and void, for the reason that on April 1, 1881, said lots were redeemed from theetax sale by a person named, the owner or agent, for the sum of $60.98, which sum was deposited with defendant, and by him tendered to the petitioner: Held, that as the taxes on the lots for the year 1880 fell due on December 10 of that year, the plea was bad, in not showing the deposit of the taxes of I860, and interest thereon, or their payment by the party attempting to redeem.</p>