Mecartney v. Morse

• Citation: 137 Ill. 481,26 N.E. 376
• Parties: MECARTNEY v. MORSE.
• Decision Date: 22 January 1891
• Court: Supreme Court of Illinois

137 Ill. 481

26 N.E. 376

MECARTNEY

v.MORSE.¹

Supreme Court of Illinois.

Jan. 22, 1891.

On rehearing. For former opinion, see 24 N. E. Rep. 576.

MAGRUDER, J.

This is a bill to set aside a tax-deed as a cloud upon the title to 24 lots in blocks 1 and 2 in Central addition to Glencoe, being a subdivision of 5 acres in N. E. 1/4 section 7, and S. E. 1/4 section 6, township 42 N., range 13 E. third P. M., and also 1.75 acres of the west 3.15 acres, or part of lot 3, in subdivision of S. W. 1/4, etc., of said sections 6 and 7, all in Cook county. Said lots and land were all sold at tax-sale on September 14, 1885, for the taxes of 1884, to the appellant, and afterwards, on April 17, 1888, the county clerk executed a tax-deed to appellant, conveying to him said 24 lots and 1.75 acres of land. Appellee, the complainant below, showed himself to be the owner of the paramount title. The taxes of 1873 were extended upon the 24 lots, and other property not now in question, described together as 38 acres, and assessed as 38 acres. An appeal was taken from the judgment for the taxes of 1873. Afterwards the taxes upon the said property were extended in a warrant for the taxes of the year 1877, and were forfeited to the state on September 28, 1878. In the collector's warrantfor the taxes of 1877 there appears, for the first time since 1873, a memorandum of the back taxes of 1873 against the 38 acres. There was no further extension of back taxes against said property until 1884. The subdivision of the 5 acres, known as ‘Central Addition to Glencoe,’ was made in May, 1874. In the collector's warrant for the taxes of 1884, a balance of the back taxes of 1873, as assessed against the 5 acres, or a part thereof, was divided up by the county clerk and extended, pro rata, against the 24 lots. The same was true as to the tract of 1.75 acres, which was originally assessed as 3 acres. In 1884 the back taxes on the 1.75 acres were extended against a fractional part of the tract originally assessed as 3 acres. This attempt to extend and collect the back taxes or forfeitures of 1873 with the taxes of 1884 was illegal. The back taxes had never been extended against the lots and land described in the bill prior to the year 1884. The county clerk had no power or authority to divide up the balance due for such back taxes, and apportion it in the manner above stated; hence, upon the authority of Stamposki v. Stanley, 109 Ill. 210, the tax-deed was void. In that case we said: ‘The back taxes to be added, must regularly be back tax against the same land, precisely, against which the taxes of the current year are being extended. * * * It is only the back tax upon ‘such real property’ as has been valued for the current year by the assessor which is to be added,-the back tax upon ‘such real property’ as the clerk is then dealing with in making up the amount of tax due for the current year.' Where a tract of land, upon which are unpaid back taxes, is subdivided into blocks and lots, the...