Smith v. People ex rel. Rumsey

Citations

• 75 Ill. 36

Syllabus

<p>Special assessment — return to general officer. Under the act of 1872, for the collection of revenue and sale of real estate for non-payment of taxes, special assessments, &c., collectors having warrants for the collection of taxes or special assessments were required to return the same to the county collector, and he was to apply for judgment, &c., but in cities having legislative authority to direct the time and manner of return, such warrants were to be returned at the time so fixed by such city authority. In this case the city of Chicago had no legislative authority to fix the time of such returns, it being fixed in its charter, and the warrants were returned as directed by the city ordinance : Held, on application for judgment based on such returns, that the court had no jurisdiction to render judgment.</p>