by John Marshall Harlan

“ But it is only in the case of such appearance and defense that we regard the judgment as conclusive.' It ws further observed in the same case, that the declaration of the statute, that the tax deed made upon a sale under a judgment for taxes shall be prima facie evidence of certain enumerated things requisite to a correct judgment, 'shows the intention of the statute that the judgment was not to have the same effect of conclusiveness which is given, collaterally, to ordinary judgments rendered by default, where personal service has been had. ”

“ People, etc., 92 Ill. 619. That was an appeal from a judgment rendered by a county court against certain lands belonging to the cemetery company for the taxes of 1871 to 1874, inclusive. It appeared that in 1873 application was made to the county court for judgment against the lands for the taxes of 1871. The company resisted judgment upon the ground that the lands were exempted by law from taxation. After trial the defense was sustained. A similar application was made for judgment for the taxes of 1872, 1873, and 1874. ”