Prior v. People ex rel. Seipp
Prior v. People ex rel. Seipp
Opinion of the Court
delivered the opinion of the Court:
This is an appeal from a judgment of the county court of Cook county, for the sale of certain real estate for the nonpayment of a special assessment.
The only point made by appellants is, that the county court had no jurisdiction because the delinquent list was not filed five days before the commencement of the term of court at which application for judgment was made; that the filing of the delinquent list is the foundation of the court’s jurisdiction, and, being jurisdictional, can not be remedied by section 191 of the Revenue law. The delinquent list appears to have been filed in time,—five days before the commencement of the term of court at which application for judgment was made. It was filed July 4. The first day of the term óf the court was July 9. It is the statutory provision that “the time within which any act provided by law is to be done shall be computed by excluding the first day and including the last, unless the last is Sunday, and then it also shall be excluded.” (Rev. Stat. 1874, p. 1012, sec. 1, clause 11.) We do not think the. wording of the statute as to the time of filing the delinquent list, “at least five days,” should change the construction so as to require five full days at the shortest, as is insisted.
One of the days, July 8, being Sunday, it is said that should be excluded. But the statute only says that Sunday shall be excluded wffien it is the last day.
The judgment" will be affirmed.
Judgment affirmed.
Reference
- Full Case Name
- James W. Prior v. The People ex rel. Seipp
- Cited By
- 1 case
- Status
- Published
- Syllabus
- 1. Taxes— whether delinquent list is filed in time. Where the delinquent list was filed in the county court on July 4, and the first day of the next term of said court was July 9, it was held, that the list was filed five days before the commencement of the term, and in time to give the court jurisdiction at such term to render judgment against the lands for special assessments. The wording of the statute requiring “at least five days” to intervene, will not change the rule of construction so as to require five full days at the shortest. 2. Time—how computed. In computing the time within which an act provided by law is to be done, Sunday is to be excluded only when it is the last day.