People v. Reat
Illinois Supreme Court
Appeal from the County Court of Coles • county; the.Hon. J. R. Cunningham, Judge, presiding. Joseph E. Goar, county collector for the year 1881, of Coles county, reported on May 9, 1882, a list of lands and town lots as delinquent for taxes and special assessments, interest, and costs due thereon, with a petition for judgment and order of sale against said lands and town lots,, among which were some assessed in the name of E. 0. Beat.
Read the full summary
Appeal from the County Court of Coles • county; the.Hon. J. R. Cunningham, Judge, presiding. Joseph E. Goar, county collector for the year 1881, of Coles county, reported on May 9, 1882, a list of lands and town lots as delinquent for taxes and special assessments, interest, and costs due thereon, with a petition for judgment and order of sale against said lands and town lots,, among which were some assessed in the name of E. 0. Beat. Emeline Beat, the widow of B. C. Beat, and others, filed objections .to the judgment being entered, claiming, mainly, that the plats are illegal, and that the…
1Opinion of the CourtJustice Dickey
In People ex rel. v. Chicago and Alton R. R. Co. 96 Ill. 369, this court held that 'lands assessed for taxation must be described by reference to government surveys, or if land is divided into lots, then by reference to authenticated plats, and that a description of land as a lot of a given number in a known government survey does not designate any ascertainable part of the survey, unless a plat has been made and recorded by competent authority, which divides the survey into lots, and in making such plat the provisions of the statute must be complied with in all matters of substance. The…
2Cases cited3 opinions
- People ex rel. Weber v. Chicago & Alton RailroadIllinois Supreme Court · 1880
- Pike v. People ex rel. MillerIllinois Supreme Court · 1876
- Mann v. People ex rel. BarrIllinois Supreme Court · 1882
3Cited by8 opinions
- State ex rel. Wyatt v. Wabash RailroadSupreme Court of Missouri · 1893
- Gauen v. Moredock & Ivy Landing Drainage District No. 1Illinois Supreme Court · 1890
- Koelling v. People ex rel. RaymondIllinois Supreme Court · 1902
- State ex rel. Flentge v. BurroughSupreme Court of Missouri · 1903
- Upton v. People ex rel. MurrieIllinois Supreme Court · 1898
3 more not listed; retrieve them via the Exa API.