Pike v. People ex rel. Miller

Citations

• 84 Ill. 80

Syllabus

<p>1. Taxes and taxation—collector's report prima facie evidence. The return of the county collector to the county court, of delinquent lands, is prima facie evidence of the legality of the several taxes levied, as stated in such return.</p> <p>2. Same—estimate of tax, presumed. Where the corporate authorities of a town levy a park tax upon the property of the town, it will, in the absence of proof to the contrary, be presumed that the park commissioners made the required estimate.</p> <p>3. Same—of the advertisement and application for judgment. The statute does not require that the collector’s advertisement and application for judgment against lands for back taxes, should state the year for which the lands were forfeited.</p>