City of Chicago v. McCausland

• Decision Date: 26 February 1941
• Docket Number: Gen. No. 41387.
• Citation: 308 Ill.App. 538,32 N.E.2d 336
• Parties: CITY OF CHICAGO v. MCCAUSLAND ET AL. PARKHURST ET AL. v. TOMAN, COUNTY TREASURER.
• Court: United States Appellate Court of Illinois

308 Ill.App. 538

32 N.E.2d 336

CITY OF CHICAGO

v.MCCAUSLAND ET AL.

PARKHURST ET AL.

v.TOMAN, COUNTY TREASURER.

Gen. No. 41387.

Appellate Court of Illinois, First District, Third Division.

Feb. 26, 1941.

Appeal from Superior Court, Cook County; Francis B. Allegretti, Judge.

Proceeding under the Local Improvement Act by the City of Chicago against William H. McCausland, Henry G. Wells and others, to ascertain the just compensation to be paid for real estate sought to be condemned.The amount to be paid to Henry G. Wells was fixed, final judgment was rendered, and the City of Chicago was directed to pay to John Toman, County Treasurer of Cook County, the amount of award less back general taxes.After the death of Henry G. Wells, his executors, Zeldon A. Parkhurst and others, filed a petition asking payment of the entire award without deduction of general taxes.From an adverse order, Zeldon A. Parkhurst and others appealed to the Supreme Court.The Supreme Court, 374 Ill. 34, 27 N.E.2d 824, transferred the cause to the Appellate Court for the First District.

Order affirmed.Enoch J. Price and Owen N. Price, both of Chicago, for appellants.

Thomas J. Courtney, Neal J. McAuliffe, Jacob Shamberg, William J. Tuohy, and Marshall V. Kearney, all of Chicago, for appellee.

BURKE, Justice.

On February 17, 1926, the City of Chicago filed its original petition in the Superior Court of Cook County(under the provisions of the Local Improvement Act) for the purpose of ascertaining just compensation for taking certain land for the opening and widening of Anthony Avenue.The report of the commissioners appointed to determine the just compensation to be paid to the owners was filed on May 26, 1926, and judgment of condemnation was rendered on July 30, 1929.On January 27, 1936, the City of Chicago paid the amount of the judgments to the County Treasurer for the use and benefit of the owners of the condemned land.The entire amount of the several condemnation judgment awards has been completely paid out, with the exception of $1,525.On August 22, 1939, Zeldon A. Parkhurst, John Russell Wells and Alice Wells, executors of the estate of Henry G. Wells, deceased, filed a petition in the same case representing that they were the duly appointed and qualified executors of the estate of Henry G. Wells, deceased, who departed this life on December 3, 1932; that on February 17, 1926, said Henry G. Wells was the owner of certain real estate which was condemned in said proceeding, for the opening and widening of Anthony Avenue; that they were entitled to payment of the amount in the hands of the County Treasurer allocated to their property without any deduction for taxes for the years 1927, 1928 and 1929; that the County Treasurer claimed the right to deduct from the amount so payable to them the general taxes for the years 1927, 1928 and 1929; and they prayed that the court order the County Treasurer to pay such sum to them without withholding any sums to apply on the general taxes for the years mentioned.The County Treasurer answered and asserted that the general taxes levied and assessed against the real estate described in the petition for the years 1927, 1928 and 1929 should be charged against and deducted from the awards claimed by petitioners.The court found against the petitioners and in favor of the County Treasurer, and directed that the County Treasurer pay to the petitioners the balance on hand to their credit in the sum of $1,525, after deducting therefrom the amount required to pay the general taxes for the years 1927, 1928 and 1929, plus interest, penalties and costs.Petitioners prosecuted an appeal to the Supreme Court which, in an opinion reported in 374 Ill. 34, 27 N.E.2d 824, transferred the same to this court.The question before us is whether or not the general taxes levied and assessed, or becoming a lien on the real estate...