tions and settlements with the Treasury as provided for in this act. in certain cases SEC. 4. If any of the collectors of revenue, in the different sheriff to act counties of this State, shall fail to give bond and security as as collector, now required by law, or shall refuse to accept the office or resign, and no person shall be immediately appointed who shall accept the office, then the sheriff of the county, upon being notified of the same by the clerk of the county commissioners' court, shall be ex-officio collector and shall do and perform all the duties of said office, and receive the emoluments of the same. SEC. 5. The county commissioners of the respective coun- Counties may ties shall have power to collect any pro rata amount of the tax collect tax for co. purposes assessed for the year one thousand eight hundred and fortytwo, for county purposes, in gold and silver coin and county orders only, and remit any amount of the taxes assessed for said year; Provided, that any amount remitted shall be pro rata, among the tax payers, that according to the amount of tax to be paid by each tax payer; And provided, further, that this section shall not be construed as compulsory upon the said courts to remit any portion of the taxes for the year one thousand eight hundred and forty-two, but only as vesting them with discretion for that purpose. SEC. 6. All warrants now outstanding which may have Warrants up been drawn on the State Bank, shall be considered as drawn on bank, how paid upon the Treasury, and shall be payable by the Treasurer as other warrants. SEC. 7. The provisions of an act entitled "an act regulating Valuation the sale of property on judgments and executions," approved law not to ap ply to sale of January sixth, one thousand eight hundred and forty-three, property for shall have no application to the sale of property for taxes, and tax shall have no force or effect upon the valuation of the same. SEC. 8. This act shall be inmediately published in the Publication newspaper published by the public printer. This act to be of this act in force from and after its passage. mer law re pealed SEC. 9. That sections four, five and six of an act entitled Parts of for "an act to provide for the payment of interest on the public debt," approved February twenty-seventh, one thousand eight hundred and forty-one, and all acts coming within the purview of this act, are hereby repealed. APPROVED, February 20th, 1843. AN ACT to enable the collector of Monroe county to collect the delinquent taxes of 1839. In force. Feb. 21, 1843 SEC. 1. Be it enacted by the People of the State of Illinois Collector of represented in the General Assembly, That it shall be lawful for Monroe co. fo the collector of Monroe county, and it is hereby made his duty linquent list to procure the delinquent tax list of said county for the year for 1839 to collect de 1839, and advertise the same as now required by law; and it shall be his further duty to present said delinquent list at the spring term of the Monroe circuit court, and obtain a judg ment against all such tracts of land as the taxes remain due and unpaid upon for said year; and he shall proceed to carry this act into effect by complying with and performing all the duties of the act entitled "an act concerning the public revenue," approved February 26th, 1839, and the acts amendato. ry thereto. And the sheriff and clerks of said county are hereby required to perform such duties in the premises as are now required by law in the sale of delinquent lands for taxes. SEC. 2. This act to take effect and be in force from and after its passage. APPROVED, February 21st, 1843. In force, Feb. 24, 1843. Collector of Clark co. to due for 1841 collect taxes Collector of 10 collect tax AN ACT to authorize Calvin Boyd and James Shepherd to collect cer tain taxes. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That Calvin Boyd, late collector of Clark county, for the year one thousand eight hundred and forty-one, be and he is hereby authorized to proceed to collect the revenue which remains due and unpaid in the county of Clark for the year one thousand eight hundred and forty-one, and that he is hereby vested with the same powers in making said collections as he might have used and exercised while in office as aforesaid, and the said collector shall have the same right to proceed to sell lands on which the taxes of that year have not been paid, as he had in the year one thousand eight hundred and forty-one, and said lands shall be advertised and sold in the same manner as they would have been had the same been sold in the time prescribed by law. SEC. 2. James Shepherd, late collector of Sangamon coun Sangamon co. ty, shall have the same power and privilege in collecting the due for 1840 taxes of one thousand eight hundred and forty, and in selling land for said taxes, as are given in the first section of this act, and the proceedings in selling said lands shall be the same as prescribed in the first section hereof. This act to take effect from and after its passage. Lands sold SEC. 3. All lands sold under the provisions of this act shall be under this act subject to redemption in the same time and manner as other subject to re- lands sold under the provisions of the general revenue laws, but demption by redeeming lands sold under the provisions of this act the owner or owners shall not hold them as redeemed from other sales, but shall be required to redeem from other sales according to law, or the rights of purchasers under such sales shall remain valid and unimpaired. APPROVED, February 24th, 1843. AN ACT concerning the revenue. In force, Feb. 25, 1843. paper in the treasury may SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the Treasurer of the Depreciated State be and he is hereby authorized to pay out upon the warrants of the Auditor, all the paper now in the Treasury be paid out issued by the State Bank of Illinois and the Bank of Illinois at on Auditor's its highest current value, but in no case for a less sum than fifty cents on the dollar; Provided, that no payments shall be so made on warrants owned or held by either bank, or by school commissioners, or treasurers of the school, college, or seminary funds. SEC. 2. This act to be in force from and after its passage. warrants AN ACT to amend an act entitled "an act concerning the public revenue," In force, approved Feb. 26, 1839, and an act supplemental to said act, approved Mar. 6, 1843. March 1st, 1839. warranca SEC. 1. Be it enacted by the People of the State of Illinois, Rate of tasarepresented in the General Assembly, That the rate of taxa- tion collected tion for the year one thousand eight hundred and forty-three, in gold and and forever thereafter until otherwise provided by law, shall silver and be twenty cents for every hundred dollars worth of taxable property, to be collected from the owners of such property in gold and silver coin and Auditor's warrants, and in no other currency, for the purpose of defraying the expenses of the State government; Provided, however, that an act entitled "an act to provide for the payment of interest on the public debt," approved February twenty-seventh, one thousand [eight hundred] and forty-one, be and the same is hereby suspended for the years one thousand eight hundred and forty-two and one thousand eight hundred and forty-three, and until the next regular session of the General Assembly. SEC. 2. The county treasurer for each county shall be exofficio assessor for his county, and shall take and subscribe the oath, and perform all the duties required by law of such assessor, and be subject to the same liabilities and penalties, and upon a refusal to qualify and act as aforesaid, his office shall be considered vacant, and it shall be the duty of the county commissioners' court to appoint some suitable person to fill such vacancy, who shall qualify and act as aforesaid, until his successor shall be duly elected and qualified. The said county treasurer shall keep his office at the county seat of his county, and on failure to do so his office shall be vacated, and the county commissioners' court shall appoint his successor to fill such vacancy. SEC. 3. The clerk of the county commissioners' court shall hereafter cause to be delivered annually to the said assessor, on or before the first Monday of March, a transcript from the Co. treasurer ex officio as sessor List of taxa ble lands delivered annu ally to asses Assessor shall Assessor may in list of their der oath book of the Auditor containing a list and description of all taxable lands lying within his county, with the names of the purchasers from the United States and from this State, and of the present owners, when the same are known, and the said list shall specify in a separate and distinct manner all delinquent lands and town lots lying within his county, which may have been, previous to that time, sold to the State for taxes, and which may be at the time remaining unredeemed from such sale; Provided, however, that after the first assessment, the list annually delivered to the assessor shall not embrace the unredeemed lands and town lots sold to the State, which has been before specified and assessed, but such other lands and town lots as may have been sold in the mean time and which remain unredeemed. SEC. 4. The assessor of each county shall, upon the receipt proceed to as- of said abstract and list, proceed to make out lists of all taxa. seas property ble property within his county, which lists shall be in tabular form, with separate columns for the names and owners of property, the kind of property assessed, the assessed value of each kind, and the whole value of each person's taxable property, and such other columns as he may think necessary; Provided, however, that the said assessor shali make out a separate list for all delinquent lands and town lots previously sold to the State for taxes, and of which the State shall be still the owner, and assess the value of the same as in other cases. SEC. 5. Each assessor, as aforesaid, may require each perrequire per- son owning taxable property in his county, to give in under sons to give, oath, if the assessor shall deem it necessary, by himself or property un- agent, first, a description of all his taxable lands by townships, ranges, quarter sections, tracts, lots, or parts thereof, and the number of acres in each tract, with the improvements thereon; second, all town lots, with the improvements thereon; third, all pleasure carriages, whether with two or four wheels; fourth, all horses, mares, jacks, jennies, mules, slaves, neat cattle, and all other description of personal property, inclu ding household furniture and money on hand; fifth, all capital employed each year in merchandising, to be ascertained by adopting, as a criterion, the value of the greatest amount of goods on hand at any time in the year, including brokers, bankers and money changers; Provided, that nothing in this act, or in any other law of this State, shall be so construed as to require any person or persons to list lands with the assessor unless he or she has a clear and undisputed title to the same; but in all such cases, the land so listed, shall be listed by the assessor in the name of the person or persons to whom it is patented, or in the name it was entered; Provided, further, that persons owning lands may list the same in sections, half sections, or other legal sub-divisions, notwithstanding they may have been purchased in smaller tracts. Proviso Further viso pro SEC. 6. The assessor shall value each tract of land or lot separately, and each species of personal property separately. SEC. 7. The assessor of each county shall cause a notice Assessor to be posted up in three different places in each election pre-of time and to give notice cinct, and in three different places at the county seat, one of place he will which shall be the door of the court house, if any, and shall attend in each precinct cause the same to be inserted in any newspaper published in his county, if any be published therein, for the space of three successive weeks; stating in each notice upon what successive days, not less than two, he will attend in such precincts, at the place of holding elections, or at some other equally public and convenient place, for the purpose of taking an account of the taxable inhabitants and property of such precinct; and the said assessor shall attend in each precinct, at the time and place designated in said notice, and also, at his office at the county seat of his county, on each Saturday, during the months. of May and June, for the same purpose. perty shall SEC. 8. If any person, or corporation, owning taxable pro- Person failing perty in such county, shall fail to attend in person or by his to list his proagent, and give an amount of his taxable property at the time forfeit six per and place appointed in his precinct, or at the county seat du- cent. ring the time appointed for that purpose, the assessor, in such case, shall ascertain, by the best means in his power, the taxable property belonging to such person or corporation, and the value thereof, the assessor shall add six per cent. on the amount of such tax to the same, to be collected for the use of the assessor to compensate him for his extra trouble of assessing said property; and if any person, when called on at his Persons refu residence by the assessor, shall refuse to furnish such list, sing, property shall at any time furnish a fraudulent list of his property, the assessor shall, in like manner, ascertain his property and the value value thereof, and as a penalty for such refusal or fraud he shall assess such property at double its value. or assessed at double its afterwards SEC. 9. If by any means any tract of land, or town lot, or Property other property, shall be omitted in the list, or the assessment of mitted, to be any particular year, or series of years, the same, when dis- assessed covered, shall be assessed by the assessor for the time being, and placed upon the assessment list with the arrearages of tax which ought to have been assessed, and six per cent. interest on the same; which interest shall be paid to the assessor himself in addition to his other fees. Assessor to deliver to cl❜k abstract of SEC. 10. Each assessor shall, on or before the third Monday of July, deliver to the clerk of the county commissioners' court of his county the abstract of lands furnished him by lands said clerk, and also two distinct lists, one of which shall contain a description of all delinquent lands and town lots sold to the State for taxes, and still owned by the State, and the value of the same; the other shall contain a description of all other taxable property within the county, except the delinquent lands and town lots aforesaid, with the names of the owners and the value of the same. And it shall be the duty of Duty of co. the said clerk to file away the said lists, and make out two correct copies of the same, and on or before the second Monday of clerk |