In People v. Chicago Title & Trust Co. (1979), 75 Ill. 2d 479, 389 N.E.2d 540, 27 Ill. Dec. 476, the supreme court of the State of Illinois held that beneficiaries of a land trust were owners in relation to the statute providing that the owner of realty shall be liable for taxes. The court held the beneficiaries personally liable for unpaid real estate taxes. The court defined ownership as comparable to control and consisting of an interest in real estate other than the holding of the title thereto. In making its decision, the court pointed out that the usual attributes of real property ownership were retained by the beneficiary of a land trust agreement.