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"And whereas, due notice has been given of the intended application for a judg. ment against said lands, and no owner hath appeared to make defence or show cause why judgment should not be entered against the said lands for the taxes, interest, and costs due and unpaid thereon, for the year or years herein set forth : Therefore, it is considered by the court, that judgment be, and is hereby, entered against the aforesaid tract or tracts of land, or parts of tracts, in the name of the State of Illinois, for the sum annexed to each tract or parcel of land, being the amount of taxes, interest, and costs due severally thereon; and it is ordered by the court, that the said several tracts of land, or so much thereof as shall be sufficient of each of them to satisfy the amount of taxes, interest, and costs annexed to them severally, be sold, as the law directs."

And to which precept this certificate was added:
:-

"STATE OF ILLINOIS, SS.

"I, Louis D. Hoard, clerk of the Circuit Court, within and for said county, do certify that the foregoing precept is a full and perfect copy of the collector's report of delinquent lands and owners, made to the said court May 1, 1840, and also the order of the said court thereon.

[SEAL.]

"Witness my hand and the seal of said court, at the city of Chicago, this 13th day of May, 1840.

"LOUIS D. HOARD, Clerk."

12. The sale book relating to this parcel of land is in these words, namely: "Register of Sales for Taxes on the 18th day of May, 1840.

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13. Certificate of sale, dated May 19, 1840, assigned to John Johnson.

14. Tax deed to John Johnson, dated May 20, 1842, in these words:

“Know all Men by these Presents, that whereas, at the May term, 1840, of the Circuit Court of Cook County, a judgment was obtained in said court, in favor of the State of Illinois, against lot 1, Block 1, Original Plat, Chicago, for the sum of twelve dollars and thirty cents, being the amount of taxes, interest, and costs, assessed upon said tract of land for the year 1839; and whereas, on the 18th day of May, 1840, I, Richard Roe, sheriff of the county aforesaid, by virtue of a precept issued out of the Circuit Court of the county aforesaid, dated the 13th day of May, and to me directed, did expose to public sale at the door of the court house, in the county aforesaid, in conformity with all the requisitions of the statute in such case made and provided, the tract of land above described, for the satisfaction of the judgment so rendered as aforesaid: and whereas, at the time and place aforesaid, John Smith, of the County of Cook, and State of Illinois, having offered to pay the aforesaid sum of twelve dollars thirty cents, for the whole parcel, which was the least quantity bid for, the said tract was stricken off to him at that price. And whereas, it appears that the certificate of said purchase

has been assigned by the said John Smith to John Johnson. Now, therefore, I, Richard Roe, sheriff as aforesaid, for and in consideration of, the said sum of twelve dollars and thirty cents, to me in hand paid by the said John Smith, at the time of the aforesaid sale, and by virtue of the statute in such case made and provided, have granted, bargained, and sold, and by these presents do grant, bargain, and sell, unto the said John Johnson, his heirs and assigns, Lot 1, in Block 1, Original Plat, Chicago. To have and to hold, unto him, the said John Johnson, his heirs and assigns, for ever; subject, however, to all the rights of redemption provided by law. In witness whereof, I, Richard Roe, sheriff as aforesaid, have hereunto subscribed my name, and affixed my seal, this 20th day of May, 1842.

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This deed was acknowledged before the clerk of the Circuit Court, May 20, 1842, and duly recorded May 21, 1842.

Ordinarily such an abstract, or one as full, alone can enable counsel to determine the legality of a tax title under the Illinois law of 1839.

The following may be adopted by persons competent to examine a tax title as a shorter form of an

ABSTRACT.

1. John Doe was regularly appointed assessor, and Richard Roe, collector, for the year 1839, each of whom were duly qualified.

2. March 9, 1839, the clerk delivered the abstract to the assessor.

3. List returned by assessor May 1, 1839, regularly authenticated. Valuation $2,000.00.

4. County tax of four mills levied June 6, 1839.

5. List delivered to the collector August 20, 1839 — these regularly authenticated.

6. The advertisement was published in the "Chicago Democrat," March 10, 1840, and is in conformity with the law, and regularly certified, with these exceptions: 1. There is no caption to the list. 2. The amount of costs and interest is omitted. 3. The certificate of publication does not show in what paper the list was published. 4. The notice does not show where the sale will be held.

7. Collector's report made May 1, 1840, and is regular, with this exception: it does not show in what county the premises in question are situated.

8. The report and certificate of publication were duly filed and recorded. 9. Judgment rendered May 6, 1840, in due form, except that the time of filing the collector's report is not recited.

10. The precept is dated May 13, 1840, and follows the judgment, with this exception: it omits the recital that the taxes "remained unpaid on the day of the date of the collector's return."

11. The registry of sales shows that the lot in question was struck off to John Smith, May 18, 1840.

12. The deed is in the form prescribed, except it omits a recital of the precept. This deed bears date May 20, 1840, was duly acknowledged and reported May 22, 1842.

Memo. The description of the lot and the name of the owner correspond in the abstract, assessor's list, collector's list, advertisement, report, judgment, precept, sale book, and deed, with the exception that the precept omits the words original plat Chicago," simply describing the lot as "lot 1, block 1, Chicago."

An accurate conveyancer making such an abstract, will be able in the above compass, to give all the information necessary to enable council to give an opinion upon the question as to the regularity of the tax sale.

41

ADDITIONAL NOTE.

ASSESSMENT.

Where the list was required to be verified by the oath in writing of the tax-payer, and it was not so verified, a sale based on such assessment was held invalid. Davis v. Farnes, 26 Texas, 296.

The assessment and its validity must be shown in order to sustain a tax sale. Brady v. Offutt, 19 La. Ann. 184.

Assessment in name of one who was not and never had been the owner of the property is utterly void, and cannot be made the foundation of a valid sale and conveyance, even by legislative enactment. Abbott v. Lindenbower, 42 Mo. 162. Where the State, county, and township taxes are blended in one column, any material excess in one will render the taxes in such column void, and a sale based on such tax invalid. Case v. Dean, 16 Mich. 12.

And where such column is excessive by just the amount of another tax which should have been stated in a different column, but does not purport to be included in the levy at all, this will not help the defect. Ibid.

An erroneous footing by the board of supervisors of the valuations of the personal property, or an estimate of the aggregate valuation of the real estate, different from that at which it was equalized, will not avoid the tax unless it has a tendency to increase the burden upon the land in question. Ibid. And that the supervisors, in equalizing the valuations of real estate adopted an erroneous footing of the valuations of the real estate made by the supervisor, is immaterial, as the subject of equalization of real estate is wholly within their jurisdiction, and their decision conclusive. Ibid.

Where a part of a city lot belongs to one and a part to another, each part must be assessed to the proper owner, if known. Knox v. Huidekoper, 21 Wisc. 527. The law required the assessor in the assessment roll to set opposite each tract the name of the owner or the word "unknown" if the owner was not known, but the assessor, though informed what part of a certain tract belonged to R. and what to S., assessed the whole to S. It seems that a sale based on such assessment was void. State ex rel. Roe v. Williston, 20 Wisc. 228.

Land owned by partners as joint tenants may be it seems assessed to the partnership, instead of the individuals composing it. Hubbard v. Winsor, 15 Mich. 146. It is sufficient under the Vermont statutes that the list should be in fact sworn to, it is not necessary that a certificate of the oaths having been administered should be annexed to the list. Blodgett v. Holbrook, 39 Vt. 336.

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