Wilmerton v. Phillips

Citations

• 103 Ill. 78
• 1882 Ill. LEXIS 148

Syllabus

<p>1. Removing cloud upon title—reimbursing purchaser at tax sale— effect of illegality of tax. Upon bill in chancery to remove a cloud upon the title to land, the alleged cloud consisting of a tax deed, the defendant claiming under the tax deed, and who was the purchaser at the sale of the land for taxes, insisted, if his title should be set aside he ought at least to be reimbursed the amount he had paid at the tax sale. The taxes for the non-payment of which the land was sold had been assessed upon personal property in a district in which the property was not liable to the assessment, so there was no obligation on the part of the owner of the land to pay them. Hence the entire proceedings concerning the levy of the tax and the sale of the land therefor were void, and the purchaser at the tax sale was not entitied to be reimbursed the amount he paid at that sale, as a condition to the granting of the-relief sought by the bill.</p> <p>2. Purchasers at tax sales are bound to know at their peril that the supposed delinquent is in truth and in fact a delinquent,—that he has been lawfully assessed, and has failed to make payment.</p>