Abbildungen der Seite
PDF
EPUB

show what the legislature intended, this will suffice. 6 Hill (N. Y.), 616; 2 Rolle, 127; Hobart, 93, 97; 10 Coke, 57; 1 Pickering, 105.

243. Sometimes the makers of a statute put the strongest cases, and, by construction, the lesser shall be included: here the cases are put by way of example, and not as excluding other things of a similar nature. Where, moreover, the words are general, and a statute is only declaratory of the common law, it shall extend to others besides the persons or things named. Sometimes, on the contrary, the expressions used are restrictive, and intended to exclude all things which are [not] enumerated. Thus, where certain specific things are taxed, or subjected to any charge, it seems probable that it was intended to exclude every thing else, even of a similar nature, and, a fortiori, all things different, in genus and description, from those which are enumerated. So, too, where a general act confers immunities which expressly exempt certain persons from the effect and operation of its provisions, it excludes all exemptions to which the subject might have been before entitled at common law; for the introduction of the exemption is necessarily exclusive of all other independent extrinsic exceptions. 3 Bingham, N. C. 85; 5 Maule & Selwyn, 240; * 634 3 Term, 442; 5 Term, 21; 2 East, 166; 7 Term, 60; 5 East, 478; Dwarris, 712; Smith, Com. 655.

*

244. In construing a doubtful clause in a statute, it will often be a question whether the clause be a substantive independent clause, or only a qualification of an antecedent one. It is difficult to lay down any precise rule applicable to all such cases. But when a section is by way of proviso, or in the nature of an exception, it must be regarded as dependent, unless a manifest intent, apparent upon an examination of the entire act, forbids it. Smith, Com. 711.

245. A saving clause must relate to a thing in esse. The nature of a saving clause is to preserve a former right, and not to create a new one. It may restrain or qualify the purview, or body of the act, but is never allowed to overturn or enlarge it. Smith, Com. 711.

246. There is a known distinction in law between an excep

tion in the enacting and in the proviso clause of the statute. If in the former, it must be negatived in pleading - if in the latter, it need not be. Smith, Com. 712; Dwarris, 661; 1

Term, 114; 8 Term, 542; Foster, 430; East, P.,C. 167.

247. Where it is apparent that a statute, in the delegation of a power, reposes a special trust and confidence in the appointee of it, it cannot be delegated. 11 Coke, 64; Smith, Com. 713; 26 Wendell, 485.

APPENDIX.

FOR the convenience of the profession, and with a view to the completeness of this work, the author appends an abstract of a tax title, which, he trusts, will be acceptable, especially to conveyancers. The law of Illinois, enacted February 26, 1839, is the basis of the abstract, and that is selected because it is more familiar. The bar and conveyancers will be enabled to obtain, from an abstract founded upon that statute, the general requisites of such a document. Nothing more can be expected, inasmuch as the abstract must vary according to the provisions of the respective statutes under which the tax sales may have been made.

ABSTRACT

OF A Tax Title To LOT 1, BLOCK 1, IN THE ORIGINAL PLAT OF THE CITY OF CHICAGO, ILLINOIS, ACQUIREd under a SaLE MADE MAY 18, 1840, for THE TAXES OF 1839.

1. John Doe was appointed assessor of the justice's district within which the lot in question was situated, by the County Commissioners' Court of Cook County, at the March term thereof, 1839, and on the 8th day of March, took and subscribed the following oath of office, to wit:

[blocks in formation]

"I, John Doe, do solemnly swear that I will faithfully and impartially perform the duties required of me as assessor of taxable property in the County of Cook, according to the best of my skill and judgment.

"Subscribed and sworn to before

me, this the 8th day of March, 1839.

"Louis D. HOARD,

"Clerk of the Circuit Court of Cook County, Illinois."

"JOHN DOE.

March 9, 1839, the Clerk of the County Commissioners' Court delivered to the said assessor an abstract of the taxable lands in the said assessor's district.

May 1, 1839, the said assessor returned to the county clerk his assessment list, in substance as follows, to wit:

[ocr errors]

"List of Property in the First District, in the County of Cook, with the Names of the Owners, and the Value of the Property, assessed by John Doe, for the year 1839.

[blocks in formation]

Assessor of District No. 1, Cook Co., Illinois."

2. March 8, 1839, Richard Roe was appointed collector of the County of Cook, by the county commissioners, and took and subscribed the oath, and executed and delivered the bond required by law.

3. The County Commissioners' Court of Cook County, at the June term, 1839, by an order of record, levied a tax of four mills on each dollar's worth of taxable property in the county.

4. The amount of tax charged upon the lot in question, for the year 1839, was as follows, viz. :

[blocks in formation]

5. August 20, 1839, the lists of taxable property returned by the assessors were delivered by the clerk of the County Commissioners' Court, to the collector aforesaid, and a duplicate receipt thereof was filed in the clerk's office. This list is a transcript of the assessors' return.

6. March 10, 1840, the collector advertised, in the "Chicago Democrat," the delinquent list in the manner following, that is to say,

The caption of the advertisement is in these words, viz. :

"List of Lands, and other Real Estate, situated in the County of Cook and State of Illinois, upon which the taxes remain due and unpaid, for the year herein set forth.

[blocks in formation]

The notice of the collector, appended to the list, is in these words :"The owners of the lands, and other real estate described in the foregoing list, and all others who may be interested in said property, are hereby notified that I shall, on the first day of the next ensuing term of the Circuit Court of the said

« ZurückWeiter »