Smith v. Prall

Citations

• 133 Ill. 308
• 24 N.E. 521

Syllabus

<p>1. Tax deed—affidavit of notice. Where the affidavit required.for the issue of a tax deed, since the amendment of section 216 of the Bevenue act, in 1879, shows nothing in regard to the service of notice on the owner of the land or the party interested, a tax deed issued thereunder will be unauthorized and void.</p> <p>2. The amendment of section 216 of the Bevenue law, approved May 27, 1879, controlled sales of lands for taxes made in June of that year, as respects notice to be given to the owner or party interested.</p> <p>3. Limitation—act of 1889—when the statute begins to run—and when the ban- is complete. The seven years’ Limitation law does not commence to run before the party acquires color of title; and when seven years do not intervene between the issue of a tax deed to him and the bringing of a suit against him, there can be no bar under the law known as the act of 1839.</p> <p>4. Bemoving cloud upon title—setting aside a tax deed—upon terms. Where the owner seeks, in a court of equity, to set aside a tax sale and deed of his land, he will be required, as a condition to the relief sought, to pay the amount for which the land was sold, all subsequent taxes, and interest thereon at six per cent, whether he has offered to do so in his bill or not. A party seeking equity must do equity.</p> <p>5. So where a person owning land adjoining a tract sold for taxes, by mistake paid the taxes on the latter tract, supposing he was paying the taxes on his own land, and upon the discovery of the mistake the holder of the tax title repaid him the amount so paid, and the tax receipt was altered so as to show payment by the holder of the tax title, it was held, that it was the duty of the person seeking to have the tax title set aside, to pay such tax, with interest, as a condition to the relief sought.</p> <p>6. Same—extent of the relief granted. A court of equity, on proper bill, has the power to set aside a tax sale and deed, on the ground that the sale and deed may