88 N.E. 212 (Ill. 1909), People ex rel. James v. Seaman

Citation:88 N.E. 212, 239 Ill. 611
Opinion Judge:[239 Ill. 612] VICKERS, J.
Party Name:PEOPLE ex rel. JAMES, County Treasurer, v. SEAMAN.
Case Date:April 23, 1909
Court:Supreme Court of Illinois
 
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Page 212

88 N.E. 212 (Ill. 1909)

239 Ill. 611

PEOPLE ex rel. JAMES, County Treasurer,

v.

SEAMAN.

Supreme Court of Illinois

April 23, 1909

Appeal from Kane County Court; Frank G. Plain, Judge.

Action by the People, on the relation of George A. James, County Treasurer, against L. N. Seaman, as executor of the estate of Edward C. Lovell, deceased. From a judgment for defendant, plaintiff appeals. Reversed and remanded, with directions.

[239 Ill. 612] VICKERS, J.

This is an appeal from a judgment of the county court of Kane county sustaining certain objections and refusing judgment for a drainage tax levied by the Rutland and Grafton Drainage District, which was organized in 1885 under the levee act.

L. N. Seaman, as executor of the estate of Edward C. Lovell, deceased, filed 58 objections to the rendition of judgment against certain lands which belonged to Edward C. Lovell at the time of his death. It will not be necessary, in the view that we take of this case, to consider any of the objections interposed. The county collector made a prima facie case entitling him to judgment if for any reason none of the objections ought to be sustained.

In support of his objections, appellee introduced a copy of the original petition presented to the county court for the organization of the drainage district, together with various notices, affidavits, and orders of the court, constituting the record in the original proceeding for the organization of this drainage district. From the record thus introduced it appears that the particular tracts of land for which objection is now made were owned by Newell Marks at the time the drainage district was organized, and that the assessment of benefits against said lands was made in his name. It also appears from the original petition for the organization of the drainage district that H. N. Marks was one of the original petitioners, and that it was upon his petition, together with a large number of other landowners, that the district in question was organized. It also appears from the order of the court granting the prayer of such petition that H. N. Marks was by the court appointed a member of the first board of drainage commissioners of said district, and that he served in that capacity until the district was completely organized and the assessment confirmed. It also appears from the affidavits in the record [239 Ill. 613] that the...

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