Taylor v. People ex rel. Reed

Citations

• 66 Ill. 322

Syllabus

<p>1. Special assessment—on city property, mid. In the absence of express statutory authority to levy special assessments upon the real estate of a city, no such power can be implied, from the very nature and purpose of creating such corporate body, nor has a city or its officers, in absence of express authority, the power to tax its property for the purpose of raising revenue for the city. Therefore, when the city of Chicago made a special assessment upon its own property under which its real estate was sold, it was held that the sale was void and conferred no title on the purchaser, or right to demand redemption in double amount for which the property was sold.</p> <p>3. Same—former decision explained. In the case of Scammon v. The Oity of Chicago, 43 111. 193, it was said that the real estate of the city, benefited by a public improvement, should be assessed, but the court did not say, or intend to say, that it should be advertised and sold like the property of individuals. Such an assessment, when made, and the amount ascertained, should be paid for the improvement by the city out of the general fund. '</p> <p>3. Estoppel—to question validity of a mid proceeding. Where the city, without any authority of law, through its officers, made a special assessment upon real estate belonging to the city, gave the notice, applied for and obtained judgment, and sold the same, giving a certificate of purchase to the purchaser, it was urged that the city was estopped from denying the power and from escaping liability the same as if it had possessed full power: Held, that, as a general rule, the acts of an officer which are prohibited by law are utterly void and estop no one, whether officers or strangers. The doctrine of caveat emptor applies to such sales.</p> <p>4. Maudamus—to recover money paid on void sale, from a municipal corporation. Where a city, through its officers, made a special assessment upon its own real estate and sold the same, without any authority of law, a