Springer v. Rosette

Citations

• 47 Ill. 223

Syllabus

<p>1. Jurisdiction—chanceiy will not take—to try validity of tax titles—on ground of being a eloud. Courts of chancery will not take jurisdiction to try the validity of tax titles, on the ground that they are a cloud.</p> <p>2. Same. Where the land of a person, sold by the U. S. Collector of internal revenue to satisfy his income tax, purchased in by such collector, and deeded to the United States, and the deed therefor delivered, this court cannot take jurisdiction over the matter in a suit to which the United States are not made parties.</p> <p>3. Taxes—where the sale for taxes is void—the remedy is complete at law. Where the legislative enactment levying a tax, is unconstitutional, a sale to satisfy such tax is void, and in proceedings thereunder, to dispossess a party so in default, his remedy at law would be complete.</p>