Rand v. Scofield

Citations

• 43 Ill. 167

Syllabus

<p>1. Evidence—tax receipts are not conclusive upon the question—on whose account and for whom, payment was made. Upon the question, on whose account and for whom payment of taxes has been made, the tax receipts therefor are not conclusive evidence. Like other receipts, they are susceptible of explanation.</p> <p>2. Taxes—payment of may he made hy an agent. A principal can claim in support of his title the benefit of taxes paid by Ms agent, without reference to the state of accounts between them.</p>