Champaign County v. Reed
| Decision Date | 29 March 1883 |
| Citation | 106 Ill. 389,1883 WL 10222 |
| Parties | CHAMPAIGN COUNTYv.THOMAS A. REED. |
| Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
APPEAL from the Circuit Court of Champaign county; the Hon. C. B. SMITH, Judge, presiding.
Mr. FRANCIS M. WRIGHT, and Mr. M. W. MATTHEWS, for the appellant:
There is no substantial difference in the facts of the case as now presented from its presentation to this court at a former term, (100 Ill. 304,) and if for no other reason, this court should reverse the judgment on the ground that the matters involved can not be reconsidered in this manner, and are, in effect, res judicata. Rising v. Carr, 70 Ill. 597; Beveridge v. Park Commissioners, 100 Id. 75.
If the purchase money has all been paid the land is taxable. Champaign County v. Reed, 100 Ill. 306.
In Illinois Central R. R. Co. v. Goodwin, 94 Ill. 262, the court say: “If the purchase money had all been paid, or it had all been due, and the contract had not been declared forfeited, then, it may be, a different question would have been presented.” That is the case we have here. This land was taxed in 1867, and subsequent years, when the purchase money was due, and the contract of sale was not forfeited until June 26, 1877,--ten years afterwards.
Under the provisions of the act of February 16, 1865, there can be no question but what the lots were taxable. It may be conceded that the lots were irregularly sold for taxes, but this gave the board no power in the premises, if the assessment was authorized by law.
That act is not unconstitutional, as its object is to reach the interest of the purchaser of the company,--not the company itself.
The circuit court has no power, on appeal, to exercise the functions of the county board, under the provisions of section 268, chapter 126, of the Revised Statutes.
Mr. J. W. SIM, for the appellee:
In this record it appears that the purchase money of the land had not been paid, and for want of such payment the sale has been declared forfeited, which fact did not appear when the case was here before.
It is claimed that no appeal lies from the county board to the circuit court. Upon this point we refer to section 35, chapter 34, Rev. Stat. 1874. Where land not taxable is sold for taxes, section 268, chapter 120, of the Revised Statutes, makes provision for the refunding by the county of such money on the application of the person paying the same; and the county board being satisfied of the facts, shall cause the State and county taxes to be refunded, etc., clearly implying that the board sits as a court in the investigation of the claim, and if so, an appeal undoubtedly lies, under section 35, chapter 34, above cited.
That the lands of this railway company are exempt from taxation, see Illinois Central R. R. Co. v. McLean County, 17 Ill. 291; Newstadt v. Illinois Central R. R. Co. 31 Id. 484; Illinois Central R. R. Co. v. Irwin, 72 Id. 452; Illinois Central R. R. Co. v. Goodwin, 94 Id. 262.
The facts of this case are sufficiently stated in the opinion of this court in the same case, reported in 100 Ill. 307. The judgment...
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