Bailey v. Smith (178 Ill. 72, 1899)

Mr. Justice Wilkin

delivered the opinion of the court:

It appears from a stipulation on file that the tax deed offered in evidence by appellant in support of his claim to possession of the lands in question was given under a sale for delinquent special assessments in the Indian. Grave drainage district; that all State and county taxes had been paid in full, and that only the special assessments for the years 1892 and 1893, and the costs accrued thereon, were delinquent.

The chief defense interposed to appellant’s action is, that the notice given by him, in attempted compliance with section 216 of the Revenue act, is defective, in that it fails to show whether the lands in question were sold, for delinquent general taxes or for delinquent special assessments. The notice with reference to this land is as follows:

“That at said sale on June 2, 1894, I purchased eighty acres, N. N. W. qr. sec. 26, township 1, north of range 9, west, in Adams county, Illinois, for the taxes, special assessments, interest and costs due thereon for the years 1892 and 1893, respectively, which tract was taxed for each of said years in the name of T. B. Smith, and was specially assessed in the name of James Mulligan by order of the county court of Adams county, Illinois, confirming the first assessment of the Indian Grave drainage district, entered April 20, 1880, and that said tract was also specially assessed in the name of James Mulligan by order