People ex ral. Wernsing v. N.E. 1/4 N.E. 1/4 Section 32, Twp. 7 N., Range 5 E.

• Decision Date: 25 January 1886
• Citation: 116 Ill. 211,5 N.E. 536
• Parties: PEOPLE ex ral. WERNSING, Collector, etc., v. N. E. 1/4 N. E. 1/4 SECTION 32, TOWNSHIP 7 N., RANGE 5 E., and another.
• Court: Illinois Supreme Court

116 Ill. 211

5 N.E. 536

PEOPLE ex ral. WERNSING, Collector, etc.,

v.N. E. 1/4 N. E. 1/4 SECTION 32, TOWNSHIP 7 N., RANGE 5 E., and another.

Supreme Court of Illinois.

Filed January 25, 1886.

Error to county court, Effingham county.

Henry B. Kepley, for plaintiff in error.

B. F. Kagay, for defendant in error.

T. J. Layman, for appellees.

MULKEY, C. J.

The collector of Effingham county applied to the county court of that county for judgment and order of sale of the N. E. 1/4 of the N. E. 1/4 of section 32, township 7 N., range 5 E., for the taxes of 1870 to 1878, inclusive. Samuel Winter, the owner of the land, appeared, and filed written objections thereto, which the court, upon due consideration, sustained, and entered an order accordingly. From that order, the people have appealed to this court, and ask a reversal.

It appears that in 1879 the county recovered a judgment before a justice of the peace, in the name of People against Winter, for the same taxes now in dispute; that a transcript of the proceedings and judgment before the justice was filed in the office of the clerk of the circuit court, and thereby became a judgment of record in said circuit court; that the land in question was regularly sold under that judgment as the property of the said Winter, and was bid off by the county for the full amount of said judgment and costs, and the county thereupon received the usual certificate of purchase, which it afterwards sold and assigned to Ella Douthett. The proceeds of the certificate of purchase were distributed by the collector among the various municipalities entitled thereto in the same manner as taxes collected on sales of land. Ella Douthett subsequently received a sheriff's deed for the premises, but, on learning they were subject to the right of homestead, and that consequently no title passed by the sheriff's deed, she thereupon filed a bill in the circuit court against Winter and the county, and obtained a decree setting aside the levy, execution, sale, and sheriff's deed under the previous proceedings, and reviving the judgment; also subrogating Ella Douthett to all the rights of the county in respect to such judgment. After obtaining the judgment in question, the taxes for which it was rendered were dropped from the collector's books, and so remained from 1879 to 1883, inclusive. In November, 1884, they were again entered upon the tax books as delinquent taxes against said land, and the collector, at the May term, 1885, applied to the county court for judgment, with the result already stated.

From this simple narration of the facts it is manifest there is nothing due the state, county, or other municipality on account of the so-called taxes now sought to be collected. They were all fully paid and discharged by the proceeds of the sale of the land or...