, Opinion of the Court by
Justice John Reynolds.
The act of the 27th March, 1819, on the subject of laying a tax on certain property, makes no distinction between residents and non-residents. The whole tenor of the statute shows that the lien is created on the property to be taxed, and not on the owner of the property. All property of a certain description, in which town lots are included, is subject to be taxed by the county court. It is objected that the bill was dismissed on the defendant’s motion. This may be done in all cases where the court is satisfied there is no equity in the face of the bill. The judgment of the circuit court must be affirmed. Judgment affirmed.
Laws of 1819, page 313.
Affirmed in Fisher v. Stone, 3 Scam., 68; Parkinson v. Trousdale, id., 371; State Bank v. Stanton, 2 Gilm., 352; Puterbaugh v. Elliott et al., 22 Ill., 157.