People v. Reat

Citations

• 107 Ill. 581
• 1883 Ill. LEXIS 299

Syllabus

<p>1. Taxes—assessor’s plat—requisites. A plat of lands, for the purpose of description for taxation, caused to be made by the assessor, is insufficient, under the law, if it does not purport to be made by the county surveyor by order of the assessor. If it purports to be made by A B, who, in the certificate thereto, adds to his name the word “surveyor,” and there is no proof that A B was county surveyor, it will not be a sufficient compliance with the statute to authorize judgment against lots therein for delinquent taxes.</p> <p>2. Same—sufficiency of description of lots in plat, for taxation. In a plat of lots in a piece of land, lot 8 appeared to be rectangular, and to extend across the entire plat, and to be bounded by four lines, the length of each of which is given, and its south boundary was not far from the south line of the plat, but how far from' such line did not appear, though it seemed to be parallel with the south line of the plat: Held, that such plat failed to show the location of the lot with precision.</p> <p>3. A plat of the subdivision of a tract- of land for the purpose of description of its parcels for taxation, is fatally insufficient, under the statute, if it fails to state the number of acres in the lots, and if from it neither the exact location nor the quantity can be known; and even where a lot is well located on a plat, a description of “part of” such lot is wholly indefinite and uncertain, and judgment for taxes thereon is properly refused.</p> <p>1. Same—back taxes need not be kept separately for each year. Where lands or lots have been forfeited for the non-payment of taxes for several successive j-ears, the statute does not require the back taxes to be stated separately for each year, but they may be grouped in bulle by the clerk in extending the same on the tax books, and by the collector in his application for judgment.</p>