Perry v. Burton

Citations

• 126 Ill. 599
• 18 N.E. 653

Syllabus

<p>1. Tax title—valid judgment amd precept essential. A party claiming title under a tax deed executed under the act of 1839, and according to the form therein prescribed, must show a valid judgment and precept before he can read his deed in evidence.</p> <p>2. Limitation—act of 1839—conditions which must concur. To make the bar of the seven years limitation act of 1839 complete, it is not sufficient that there be merely color of title. There must also be payment of taxes for seven years, either while the land is in possession, or while it is vacant and unoccupied.</p> <p>3. To constitute a bar under that statute, the possession of the holder of color of title must continue during the same years for which he pays the taxes. The possession and payment of taxes must concur and unite in the same person. The party paying taxes under color of title can not, by purchase from one in possession under an outstanding claim, avail of the possession of his grantor, in order to make the seven years’ possession.</p> <p>4. Pbactice—proceedings after reversal and remandment. Where a decree is reversed, and the cause remanded without directions, the lower court will have the power to allow amendments of the pleadings and the introduction of other evidence on the hearing.</p>