{
  "id": 2813153,
  "name": "Alexander Mann v. The People ex rel. A. J. Barr, Collector, etc.",
  "name_abbreviation": "Mann v. People ex rel. Barr",
  "decision_date": "1882-03-28",
  "docket_number": "",
  "first_page": "346",
  "last_page": "347",
  "citations": [
    {
      "type": "official",
      "cite": "102 Ill. 346"
    }
  ],
  "court": {
    "name_abbreviation": "Ill.",
    "id": 8772,
    "name": "Illinois Supreme Court"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
  },
  "cites_to": [],
  "analysis": {
    "cardinality": 159,
    "char_count": 2437,
    "ocr_confidence": 0.506,
    "pagerank": {
      "raw": 1.8330759596660827e-07,
      "percentile": 0.7210076726480965
    },
    "sha256": "0dc0c9cecd8e79cb1fd8ee2f217c7286a9e1fed177e3ba437f81daf349f41d55",
    "simhash": "1:9a919324febf24e4",
    "word_count": 422
  },
  "last_updated": "2023-07-14T16:49:48.566540+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "Alexander Mann v. The People ex rel. A. J. Barr, Collector, etc."
    ],
    "opinions": [
      {
        "text": "Mr. Justice Dickey\ndelivered the opinion of the Court:\nJudgment was rendered in this case against a village lot, the property of appellant, for the sum of $451.93, for taxes of 1880, and for back taxes for the years 1875, 1876, 1877, 1878 and 1879. These back taxes constituted some $391 of the judgment. It does not appear how much of this $391 consisted of back taxes for 1879, nor how much thereof consisted of back taxes for the four preceding years of 1875 and 1878 inclusive; but it does appear that back taxes for each of those four years entered into and formed part of the judgment.\nThe collector\u2019s report of this lot on the delinquent list specifies as part of the delinquencies chargeable against this lot the following: \u201cBack taxes 1879, and subsequent years, $391.81.\u201d But this report contains no statement of any charge against the lot for back taxes for either of the years 1875, 1876, 1877 or 1878. The collector\u2019s return fills the place of a declaration, and judgment can not properly be rendered thereon for matter not embraced in its allegations.\nFor the error of including in the judgment back taxes for the years 1875, 1876, 1877 and 1878, when no delinquency in that regard was stated in the collector\u2019s return or notice, this judgment must, we think, be reversed.\nAppellant makes other objections to the correctness of the proceedings, but we find no merit in the other objections.\nThe judgment is reversed, and the cause remanded.\nJudgment reversed.",
        "type": "majority",
        "author": "Mr. Justice Dickey"
      }
    ],
    "attorneys": [
      "Messrs. Hunt & Dyas, for the appellant.",
      "Mr. A. J. Hunter, and Mr. George W. Fisher, for the appellee."
    ],
    "corrections": "",
    "head_matter": "Alexander Mann v. The People ex rel. A. J. Barr, Collector, etc.\nFiled at Springfield March 28, 1882.\nTaxes\u2014requisites of collector\u2019s return\u2014as to hack taxes of specific years. A judgment against a village lot for $451.93, for the taxes of 1880, and back taxes for the years 1875 to 1879 inclusive, of which sum the back taxes amounted to $391, without showing what part thereof is for the year 1879, can not be sustained, where the collector\u2019s report only shows \u201cback taxes 1879, and subsequent years, $391,\u201d and contains no statement of any charge against the lot for back taxes for either of the years 1875, 1876j 1877 or 1878. The collector\u2019s return fills the place of a declaration, and judgment can not be rendered thereon for matter not embraced in its allegations.\nAppeal from the County Court of Edgar county; the Hon, A. T. Trogdon, Judge, presiding.\nMessrs. Hunt & Dyas, for the appellant.\nMr. A. J. Hunter, and Mr. George W. Fisher, for the appellee."
  },
  "file_name": "0346-01",
  "first_page_order": 346,
  "last_page_order": 347
}
