Potwin v. Johnson

108 Ill. 70, 1883 Ill. LEXIS 56
Illinois Supreme Court·Decided November 20, 1883·Published·Cited by 21 cases

Opinion

Mr. Justice Scholeield

delivered the opinion of the Court:

This writ of error brings before us for review the record of a judgment of the county court of Cook county for the sale of real estate to pay certain delinquent sjDecial assessments. Notice was published that application for the judgment would be made at the July term, 1882, of that court, and the court at that term, by an order then entered of record, gave property owners interested, until the 12th day of the month to file objections, and on the 19th day of the month, no objections having been filed, judgment was rendered against the real estate, as sought by the collector. On the 26th day of the month plaintiff in error moved the court to set aside the judgment, but this motion was overruled.

Numerous objections are urged by the attorney for plaintiff in error, in the printed argument before us, against the jurisdiction of the court to render this judgment. We have endeavored to give them such consideration as their importance deserves, and having done so we are of opinion they are all untenable.

It is contended, first, that the only demand made for the payment of the special assessments, or notice thereof sent to the land owners, was by a postal card sent through the mail, and “the advertisement, the process by which suit was begun, was published twenty-two days before the assessments were demanded, and was, therefore, void; ” and second, that “the postal card, demand and notices were void, because costs were improperly included in the demand. ” It is also further contended, that “the collector had no power to apply for judgment for said assessments, or either of them, prior to the May term, 1S83, of the court.” These contentions, as we understand counsel, are based upon the hypothesis that the general Revenue act, (chap. 120, Rev. Stat. 1874,) controls in such cases as to the notice and demand to be given or made, and also as to the term at which judgment must be applied for. We must take judicial notice of the fact that the city of Chicago is incorporated under the act in relation to “cities, villages and towns.” (Chap. 24, Rev. Stat. 1874.) If, therefore, the general Revenue act provides, in such cases, a different mode for giving notice or making demand, and a different time at which judgment must be applied for, than is provided in the act in relation to cities, villages and towns, it can have no application to the case, and the ease wall have to be determined solely with reference to the requirements of the Tatter act. Counsel do not question this, but insist both acts relate to the same subject, took effect at the same time, and should therefore be construed as in pari materia.

In our opinion section 179 of the general Revenue act, and sections 151 and 152 of the act in'relation to cities, villages and towns,—which relate to the same general subject, namely, the giving of notice to the property owner of the amount of the judgment of confirmation of special assessment against his property, and the demand for the payment thereof,—can not be construed so as to give practical effect to the language of both, as applicable at the same time to the same subject matter. Section 179 of the general Revenue act makes it the duty of the county collector “to cause demand to be made for the payment of such special assessment, or a notice thereof to be sent by mail, or otherwise, to the owner, if his place of residence is known.” Section 151 of the act in relation to cities and villages makes it the duty of the city collector to give notice thereof “by publishing such notice in one or more newspapers in such city,” etc. ' And section 152 of the same act makes it the duty of the city collector, “as far as practicable, to call upon all persons resident within the corporation whose names appear upon the assessment roll, or the occupants of the property assessed, and personally, or by written or printed notice left at his or her usual place of abode, inform them of such assessment, and request payment of the same. And such collector omitting so to do shall be liable to a penalty of $10 for every such omission; but the validity of the special assessment, or the right to apply for and obtain judgment for any such special assessment, shall not be affected by such omission. ” It is thus seen the officers are different, the notices to be given are different, and, in the one case, the consequence of a failure to give notice is different from what it is in the other.

The difference is further apparent in this, if the county collector does not collect within the proper time, he simply proceeds, under section 182 of the Eevenue act, to advertise and obtain judgment, and his certificate that the required demand was made, or notice given, is made sufficient evidence thereof. (See last sentence of section 179.) But section 153 of the act in relation to cities, villages and towns is as follows: “It shall be the duty of the collector of special assessments, within such time as the city council or board of trustees may by ordinance provide, to make a report, in writing, to the general officer of the county authorized or to be designated by the general Eevenue law of this State to apply for judgment and sell lands for taxes due the county and State, of all the lands, town lots and real property on which he shall have been unable to collect special assessments, with the amount of special assessments due and unpaid thereon, together with his warrant, or with a brief description of the nature of the warrant or warrants received by him, authorizing the. collection thereof, which report shall be accompanied with the oath of the collector that the list is a correct return and report of the lands, town lots and real property on which the special assessment levied by authority of the city of........... (or village of........■. ., as the case may be,) remain due and unpaid; that he is unable to collect the same, or any part thereof, and that he has given the notice required by law that said warrants had been received by him for collection. Said report, when so made, shall be prima facie evidence that all the forms and requirements of the law in relation to making said return have been complied with, and that the special assessments mentioned in said report are due and unpaid.” It is, in our opinion, utterly impossible that these thus widely different provisions can be the law operative in the same municipality at the same time.'

Free access — add to your briefcase to read the full text and ask questions with AI

Potwin v. Johnson, 108 Ill. 70, 1883 Ill. LEXIS 56 (Ill. 1883).

108 Ill. 70 (Potwin v. Johnson) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Village of Catlin v. Tilton
117 N.E. 999 (Illinois Supreme Court, 1917)
Phillips v. Browne
270 Ill. 450 (Illinois Supreme Court, 1915)
Stern v. City Council of Berkeley
145 P. 167 (California Court of Appeal, 1914)
Vandalia Railroad v. Stillwell
104 N.E. 289 (Indiana Supreme Court, 1914)
Dawson Soap Co. v. City of Chicago
84 N.E. 920 (Illinois Supreme Court, 1908)
Welsh v. Shumway
232 Ill. 54 (Illinois Supreme Court, 1907)
Waite v. People ex rel. Smith
81 N.E. 837 (Illinois Supreme Court, 1907)
Murphy v. People ex rel. West Chicago Park Commissioners
129 Ill. App. 533 (Appellate Court of Illinois, 1906)
People ex rel. Stead v. Board of Supervisors
223 Ill. 187 (Illinois Supreme Court, 1906)
City of Chicago v. Reeves
77 N.E. 237 (Illinois Supreme Court, 1906)
People ex rel. Deneen v. People's Gas Light
205 Ill. 482 (Illinois Supreme Court, 1903)
Bessette v. People
56 L.R.A. 558 (Illinois Supreme Court, 1901)
Arms v. Ayer
58 L.R.A. 277 (Illinois Supreme Court, 1901)
Cardillo v. People
26 Colo. 355 (Supreme Court of Colorado, 1899)
Vogel v. Pekoc
30 L.R.A. 491 (Illinois Supreme Court, 1895)
People v. Blue Mountain Joe
21 N.E. 923 (Illinois Supreme Court, 1889)
Donnersberger v. Prendergast
21 N.E. 1 (Illinois Supreme Court, 1889)
City of Rock Island v. Cuinely
26 Ill. App. 173 (Appellate Court of Illinois, 1888)