37 N.E.2d 812 | Ill. | 1941
August 19, 1938, the plaintiff, Margaret C. Clare, the owner of a parcel of real estate in the city of Joliet, filed a complaint in the circuit court of Will county against the defendants, the county treasurer and ex officio county collector, the county clerk, the State's attorney, and the county of Will, seeking to restrain the collection of any additional taxes, interest, penalties, or costs against her property for the years 1931 to 1936, inclusive. Plaintiff alleged that all general real estate taxes levied against her property for the years named had been fully paid. She had not, however, paid the penalties on the delinquent taxes. By their answer, as amended, defendants denied that the taxes, penalties, interest and costs levied and assessed against plaintiff's property for the years in question had been paid in full. Answering further, defendants averred that the judge of the county court of Will county had illegally attempted to abate or reduce a portion of the penalties by making a memorandum on a tax receipt given by the county treasurer stating that the penalties on the unpaid taxes were abated; that no evidence was heard, the parties interested were not notified, and no hearing had *130 before the court; and that, in consequence, the attempted abatement or reduction was void. The cause was heard on the pleadings, and a decree entered declaring void the abatement made by the judge of the county court and dismissing the complaint for the want of equity. Plaintiff prosecutes a direct appeal, the revenue being involved.
Defendants maintain that the county court exceeded its jurisdiction in attempting to abate or reduce the taxes and penalties. Plaintiff asserts here, as in the circuit court, that her action is not predicated upon the question of authority to abate or reduce the penalties on real estate taxes but that her complaint, instead, is based on the theory that the defendants are barred by section 14 of the Statute of Limitations (Ill. Rev. Stat. 1941, chap. 83, par. 15, p. 1997) and the doctrine of equitable estoppel from attempting to enforce or collect penalties from her for the non-payment of general real estate taxes for the year 1931 to 1936. In effect, plaintiff concedes the illegality of the abatement of penalties.
The single issue requiring consideration is the determination of whether penalties on taxes for the years 1931 to 1936 on plaintiff's real estate are legally collectible. Plaintiff contends, and defendants deny, that these penalties are "statutory penalties," within the contemplation of section 14 of the Statute of Limitations which ordains: "Actions for damages for an injury to the person, or for false imprisonment, or malicious prosecution, or for a statutory penalty, * * * shall be commenced within two years next after the cause of action accrued." The quoted provision does not purport to include the State of Illinois, counties, cities, or other municipal corporations within the limitation prescribed. It is established that unless the terms of a Statute of Limitations expressly include the State, county, municipality or other governmental agencies, the statute, so far as public rights are concerned, as distinguished from private and local rights, is inapplicable *131
to them. People v. Wascher,
Reliance by plaintiff upon People v. Nash,
Nor does the doctrine of equitable estoppel aid the plaintiff. Public policy forbids the application of the doctrine of estoppel to a sovereign State where the public revenues are involved.(People v. Illinois Woman's Athletic Club,
The decree of the circuit court is right, and it is affirmed.
Decree affirmed.