Stillwell v. Brammell

Citations

• 124 Ill. 338
• 16 N.E. 226

Syllabus

<p>1. Tax title—of the strictness required. A title to be made under a tax deed is one stricti ju/ris, and a strict compliance with the law must be shown.</p> <p>2. Same—notice of tax purchase—its requisites. A notice of a tax purchase which states the sale of the land for delinquent taxes or special assessments levied for a certain year, but fails to specify whether for taxes or special assessments, is defective, and will not authorize a deed.</p> <p>3. Same—affidavit of service of notice—its requisites. An affidavit of the service of notice, to entitle the purchaser to a deed on a tax sale, must show the names of all persons in the actual possession of the land, the person in whose name it was taxed, and the names of the owners or parties interested in the premises, and the service of the proper notice on them. Leaving the names of such persons blank is a fatal omission.</p> <p>4. An affidavit for a tax deed of the service of notice to B, in the actual possession' or occupancy of the premises, “ and as owner or party interested therein,” and “ as the person in whose name it (land) was assessed,” is fatally defective. The affidavit must show that the person served was in fact the owner or person in whose name the property was taxed. It is not sufficient that he was regarded as such.</p> <p>5. Same—affidavit of service—construed. An affidavit of the service of notice of a tax purchase read: “That the said S. caused to be served written or printed, or partly written and partly printed, notices of his purchase at said tax sale upon............. the only person in actual possession or occupancy of said............; also upon............, the person in whose name the same was taxed or specially assessed; and also, a like notice was given to............. the owners or parties interested in said land, in the manner stated in the affidavit of W., hereto attached,” etc.: Held, that the affidavit indicated that more than one notice was served, aud that there was more than on