People v. Ahlquist
| Decision Date | 13 September 1945 |
| Docket Number | Nos. 28316,28372,28317,28373.,s. 28316 |
| Citation | 390 Ill. 578,62 N.E.2d 416 |
| Parties | PEOPLE v. AHLQUIST et al. VILLAGE OF WESTCHESTER et al. v. LOEWENTHAL SECURITIES CO. et al. |
| Court | Illinois Supreme Court |
OPINION TEXT STARTS HERE
Appeals from Circuit Court, Cook County; William V. Brothers, judge.
Action by the People of the State of Illinois against Fred Ahlquist and others to foreclose a general real estate tax lien for 1928 and subsequent years on certain property in the village of Westchester, wherein the village filed answer and counterclaim seeking foreclosure of the lien of special assessments, and Lowenthal Securities Company and others were made cross-defendants. The chancellor entered a decree foreclosing the general and special assessment tax lien, and cross-defendants appeal. On motion to dismiss the appeals as moot.
Appeals dismissed.
Markman, Donovan & Sullivan, of Chicago (Henry O. Nickel, of Chicago, of Counsel), for appellants.
William J. Tuohy, State's Atty., and Kinne, Scovel, Robson & Murphy, all of Chicago (Julia Hagerty, Jacob Shamberg, Francis S. Clamitz, and Harold F. Scovel, all of Chicago, of counsel), for appellees People and Village of Westchester.
Bluford, Krinsley, Schultz & Voorheis and Cummings & Wyman, of Chicago (Raymond Harkrider, Victor Hedberg, Austin L. Wyman, and Daniel P. Nagle, all of Chicago, of counsel), for certain other appellees.
By order of this court, separate appeals from three decrees of the circuit court of Cook county affecting the subject matter of this review were consolidated for review. They all relate to certain special assessments known in this record as Nos. 23 and 38. The decrees were in a tax foreclosure proceeding and ordered sale. The appeals are based on the contention that the court did not have jurisdiction to foreclose those special assessment liens.
The State's Attorney of Cook county on May 17, 1941, filed nine complaints to foreclose the general real-estate tax liens for the year 1928 and subsequent years, on certain property in the village of Westchester. The village was made a party and filed a general answer and counterclaim in each of the proceedings, seeking the foreclosure of the liens of twenty-six different special assessments. Appellants, owners of all the outstanding securities against Westchester special assessments Nos. 23 and 38 were made cross defendants. They filed answers to the amended counterclaims taking the same position as on these appeals.
On July 23, 1940, certain trustees and owners of all outstanding securities issued in anticipation of the collections on these special assessments, presented to the president and board of trustees of the village of Westchester, pursuant to section 86a of the Local Improvement Act, Ill.Rev.Stat.1939, chap. 24, par. 792a, petitions for refunding and extending time of payment of the unpaid special assessments and interest thereon levied in assessments 23 and 38, and for the issuance of refunding securities. The petition stated that the owners were willing to deposit their securities with the clerk of the county court of Cook county or with some depositary under an escrow agreement approved by that court. The president and board of trustees of the village refused to act in accord therewith and petitioner filed mandamus proceedings in the circuit court. A judgment awarding the writ was brought to this court and by it transferred to the Appellate Court, Hardin v. Village of Westchester, 383 Ill. 624, 50 N.E.2d 689, which court affirmed the order of the circuit court. Hardin v. Village of Westchester, 321 Ill.App. 644, 53 N.E.2d 493. On May 9, 1944, ordinances were passed by the board of trustees of the village and petitions for refund and extension were filed in the county court of Cook county. Th...
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