Ream v. Stone

Citations

• 102 Ill. 359
• 1882 Ill. LEXIS 38

Syllabus

<p>1. Taxes—distress therefor—Men—necessity for a warrant. A warrant is an indispensable part of the tax boohs, without which the collector has no power to levy and distrain for the payment of the taxes, and such warrant is essential to the creation of any lien on the personal property of the person charged with the taxes.</p> <p>2. Same—Ken on personalty, lost by neglect to levy. If the collector fails to make any levy on personal property for taxes until after the return day of the warrant, the warrant then being dead all liens that might have been, but were not, perfected by a levy, will be gone, and a purchaser from the tax debtor will take the property freed from any lien thereon for taxes.</p> <p>3. Same—lien on personalty for back taxes. Back taxes can not be made a lien, any more than current taxes, upon personal property, until the collector’s books, with a warrant authorizing their collection, is placed in the hands of the collector, and if such property is sold under chattel mortgage, and possession taken before any such lien attaches, the purchaser may enjoin a sale of the same on a subsequent levy, regardless of whether the mortgage was properly acknowledged or not.</p> <p>4. Decbee—construed as to saving liens for taxes. A decree of the United States Circuit Court that certain personal property of a railway corporation under mortgage be sold, “subject to all claims legally due for taxes which are a lien” on the same, and a direction in a certain other order that the proceeding should be “without prejudice to any of the rights or liens” that the treasurer, etc., had on the property for taxes, will preserve only such liens as are prior to the rights derived under the mortgage.</p>