First Lien Co. v. Markle

Rehearing denied November 23, 1964. This case involves questions of the validity of a judgment and order of sale for delinquent taxes. Petitioner, First Lien Co., as holder of a certificate of purchase, sought an order for a tax deed pursuant to section 266 of the Revenue Act. (Ill. Rev. Stat. 1963, chap. 120, par. 747.) The trial court denied the petition for tax deed, and ordered the purchase money returned to the petitioner by the county treasurer. From this order petitioner appeals directly to this court. Because the order of the trial court compelled the payment of tax money by the county treasurer to petitioner, the case involves revenue giving this court jurisdiction on direct appeal. Rule 28-1, 28 Ill.2d XXVIII.