#### Asahel Gage et al. v. Israel P. Rumsey et al.

Assessment—sub-division of real estate. Where land is sub-divided by one who does not own it, and who has no authority for so doing, such subdivision is void, and an assessment, for taxes according to such sub-division, as well as all subsequent proceedings under such assessment, is void.

*474Appeal from the Superior Court of Cook county.

This was a bill in chancery, filed in the Superior Court of Cook county, by the appellees, in which they allege that they were the owners of certain land, and that one John E. Gardner made a sub-division of certain other lands, and, through fraud or mistake, at the same time, as a part of such subdivision, sub-divided the land in dispute; that, afterwards, and before appellees knew of such sub-division, they went to the county collector’s office for the purpose of paying the taxes on their said land, and were informed that there was no land on the assessment books answering the description of appellees’ land; that, afterwards, they learned it had been assessed according to Gardner’s sub-division, and that a large portion of the lots, according to said sub-division, had been sold for taxes in pursuance of such assessment.

The prayer of the bill was to annul the tax sale and enjoin the issuing of a deed.

A demurrer to the bill was overruled and the relief asked for granted.

Mr. Edward Boby, for the appellants.

Messrs. Ewing & Leonard, for the appellees.

Mr. Justice Breese

delivered the opinion of the Court:

The land in question had not been divided into lots by the oivners, and was therefore improperly assessed as lots. The demurrer admits the facts which are properly pleaded in the bill, and they show a case where a party, having no right whatever to the land, sub-divided it, and ‘this without the knowledge or consent of the real owners. As such, it was assessed for taxes. The sub-division being without warrant, and void, the assessment was also void, as well as all subsequent proceedings thereunder. Sanderson v. City of LaSalle, 57 Ill. 445.

The bill has equity, and the demurrer was properly overruled. The decree of the Superior Court is affirmed.

Deeree affirmed.