Williams v. Underhill

Citations

• 58 Ill. 137

Syllabus

<p>1. Tas. deeds—judgment and precept required. The party relying upon a tax deed as title, must produce a valid judgment against the land for the taxes and a precept, under which the sale of the land was made, before the deed can be used in evidence.</p> <p>2. Rule not changed by act of 1861. Nor has the act of 1861,which requires the defendant to tender the redemption money before he can interpose a defense to a tax deed, changed the rule. Under that law, as before, the plaintiff must show that the sale was made by authority of law.</p> <p>3. Jurisdiction—in summary proceedings. In summary proceedings, like those to subject delinquent lands to a sale for taxes, not only must the authority to sell be made to appear, but it must appear to have been strictly pursued, and no intendments can be indulged to uphold them.</p> <p>4 Constitutional law—article 9, section 4 of the constitution of 1848. Section 4, of article 9, of the constitution, was intended as a shield to protect property owners from the effects of harsh legislation, and before a tax deed can be read in evidence, it must be made to appear that the affidavit therein required, has been made and filed.</p> <p>5. Same—shifting burden of proof. The legislature can not render nugatory the constitutional provision requiring an affidavit of notice to be filed, by legislation which seeks to shift the burden of proof upon the land owner to show that it was not filed.</p>