Walsh v. People ex rel. Rumsey

Citations

• 79 Ill. 521

Syllabus

<p>1. Amendments—in proceeding for judgment against delinquent lands— in ease of double assessment. In proceedings for judgment against delinquent lands for taxes, all amendments may be allowed which, by law, could be made in any personal action in the court.</p> <p>2. Where the north half of the south half of the south-west quarter of a block was assessed at a certain sum, and the south half of the southwest quarter of the same block was also assessed at the same sum, the owner of the north half of south half of south-west quarter resisted a judgment for taxes, on the ground that there was a double assessment. The court dismissed the proceeding as to the south half of the south-wTest quarter, and rendered judgment against the north half of the south half of southwest quarter: Held, that the action of the court was authorized by the statute, which declares that the court shall hear and determine all objections in a summary way, without pleading, and shall pronounce judgment as the right of the case may be.</p> <p>3. Where a party contests the right of the people to have judgment against his property for taxes because it has been doubly assessed, and the court permits an amendment by which the ground of the objection is removed, that is all he is equitably entitled to.</p>