People ex rel. Rice v. Burke

The county court of Macoupin county sustained objections to the application of the county collector of said county for judgment for delinquent special taxes levied by the city of Carlinville against lots and lands of appellee in said city for the construction of brick sidewalks along said property, and refused to enter such judgment.

There were two separate sidewalks constructed under separate ordinances, one called the Plum street sidewalk and the other the West Main street sidewalk. The ordinances were passed under the Sidewalk act of 1875, providing for construction by the owners of lots…