Illinois Supreme Court December 15, 1853 (People v. Rhodes)

Treat, C. J.

Rhodes sold a tract of land to Walker for $1,400, and gave him a bond for a deed. Walker paid $200 of the purchase-money, and gave notes for the payment of the residue in annual instalments of $100. He went into possession of the land, and listed it for taxation in his own name for the year 1853. Rhodes was assessed for the same year $1,000 on account of the notes.