Gage v. Davis

• Decision Date: 15 June 1889
• Citation: 129 Ill. 236,21 N.E. 788
• Parties: GAGE v. DAVIS.
• Court: Illinois Supreme Court

129 Ill. 236

21 N.E. 788

GAGE

v.DAVIS.

Supreme Court of Illinois.

June 15, 1889.

On rehearing. For opinion on former hearing, see 14 N. E. Rep. 36.

Augustus N. Gage, for appellant.

John P. Wilson and Franklin P. Simons, for appellee.

PER CURIAM.

This is a bill filed by appellee to set aside two tax-deeds. The court below rendered a decree in accordance with the prayer of the bill, and from such decree appellant appeals to this court.

The first deed was properly set aside because of the insufficiency of the following notice: ‘To _____, or whom it may concern: This is to notify you that on the 13th day of September, 1873, Henry H. Gage purchased, and afterwards assigned the certificate of purchase to the undersigned, at a sale of lots and lands for taxes and special assessments, authorized by the laws of the state of Illinois, the following described real estate, taxed in the name of Wm. Betts, to-wit: [except street] sublot 4, all of sublots 5 and 6, of lots 13, 15, 16, and 17, in block 2, west part of Samuel Ellis' addition to Chicago; said taxes and assessments were levied for the year 1872; and that the time of redemption thereof from said sale will expire on the 13th day of September, 1875. ASAHEL GAGE.’ Section 216 of the revenue act requires the purchaser at a tax-sale, or his assignee, to serve, or cause to be served, a notice which shall state when such purchaser ‘purchased the land or lot, in whose name taxed, the description of the land or lot he has purchased, for what year taxed or specially assessed, and when the time of redemption will expire.’ The notice above quoted fails to state whether the lots were taxed or specially assessed. It does not inform the owner whether his lots were sold for a tax or special assessment. It merely tells him that his lots were sold at a general sale of lots and lands for taxes and special assessments levied for the year 1872. The words, ‘said taxes and assessments were levied for the year 1872,’ refer back to and define the sale at which the lots in question were sold, but such words cannot be construed to mean that the lots were sold on September 13, 1872, for both taxes and special assessments. For these reasons the notice was insufficient, under our rulings in Gage v. Waterman, 121 Ill. 115, 13 N. E. Rep. 543, and Stillwell v. Brammell, 124 Ill. 338, 16 N. E. Rep. 226.

The second tax-deed was issued to appellant on July 16, 1879, in pursuance of a tax-sale on November 3, 1876, for the fourth installment of the South Park assessment. No objection is made to any of the proceedings prior to the sale, but it is said that the notice served on the occupant of the premises, in which he was notified that the right to redeem would expire on the 3d day of November, 1878, was insufficient, for the...