Sheriff to be

lector

September, transmit a transcript of the first list, embracing unredeemed delinquent lands and town lots sold to the State, to the Auditor of Public Accounts, and deliver à transcript of the second list, embracing the residue of the taxable property within such county, to the collector of said county, for the purpose of collection.

SEC. 11. The sheriff of each county shall be ex-officio colex-officio col- lector of taxes for his county, and shall take and subscribe the oath, and perform all the duties required by law of such collector, and he shall give a bond similar to that required to be given by the collector, and shall be subject to the same liabilities and penalties; and upon refusal to qualify and act as collector, his office as sheriff shall be considered vacant, to be filled as in other cases of vacancy.

Duty of collector

Co. orders to

SEC. 12. The collector of each county, upon receiving the assessment list from the clerk of the county commissioners' court of his county, and giving a receipt for the same, shall proceed to collect the taxes charged upon said list, by causing a notice to be posted up in three different places in each election precinct, and in three different places at the county seat; one of which shall be the door of the court house, if any, and shall cause the same to be inserted in any newspaper published in such county, if any be published therein, for the space of three successive weeks; stating in each notice upon what day, or successive days, the collector will, by himself or agent, attend in such precincts at the place of holding elections, or at some other equally public and convenient place, for the purpose of receiving taxes, and the said collector or his agent shall attend for the purpose aforesaid, on the day and at the place named in such notice, and shall also attend, by himself or agent, at his office at the county seat during the month of December for the same purpose: Provided, however, that the said notice shall be considered a demand for the taxes sufficient to create the lien specified in the sixteenth section of the act to which this is an amendment. The collectors of the several counties shall

be paid over hereafter pay over all county orders, collected by them for at each term the payment of taxes, to the county commissioners at each term of said court.

Taxes to be

first January

SEC. 13. If any person shall fail to pay the taxes charged paid before against him, on or before the first day of January next, after the publication of said notice, the said collector shall distrain his personal property, and proceed to sell the same as already prescribed by law; and if he be unable to find any personal property of such person in his county to distrain, he shall then proceed to sell the delinquent lands and town lots according to the provisions of the act to which this is an amendment.

Taxes to be paid into State treasury by first

Monday of
March

SEC. 14. The collectors of the several counties shall pay annually into the State treasury, on or before the first Monday of March, all the taxes of the preceding year collected by them for the use of the State, and shall make a final settlement at the time, and in the manner, already provided by law.

transmit list

SEC. 15. The clerk of the county commissioners' court of Co. cl'ks to each county shall, on or before the second Monday of Sep- to Anditor tember, after the return by the assessor of his county of the assessment list of delinquent lands and town lots sold to the State for taxes, and remaining unredeemed, make out a correct copy of such list, and transmit the same to the Auditor of Public Accounts, who shall file the same away in his office. SEC. 16. The Auditor, in calculating the amount of tax, in- Provision for redemption of terest, and costs, upon the delinquent lands and town lots delinquent aforesaid, for the purpose of redemption or sale, shall take the lands assessment aforesaid as a basis, and to the tax, interest, and cost due on said lands or lots, add an annual tax according to said assessment, and ten per cent. of an additional amount; and all persons claiming the said lands and lots may redeem the same at any time before their sale, by payment of the amount of tax, interest, and costs, thus calculated up to the time of such redemption.

Delinquent SEC. 17. On the first day of May, 1847, or as soon thereaf- lands owned ter as may be, and at the same time every fourth year, the by the State Auditor shall cause the delinquent lands and town lots which to be sold may at the time remain unredeemed and owned by the State, and which the State may have previously acquired for taxes, to be advertised in the newspaper published by the Public Printer at the seat of government, for four successive weeks, describing the said lands and town lots in the most simple and convenient manner, the amount of tax, interest, and costs due thereon, and the time of sale; and at the time designated in said advertisement, the Auditor shall cause the same to be of fered for sale at the State House, in the city of Springfield, and shall continue the same from day to day for the space of two weeks, and any person may purchase or redeem said lands and town lots at any time thereafter, by paying the amount due upon them, together with the cost of advertising; and the Auditor, at the time of sale, shall be aided by the treasurer, who shall keep a registry of the money received, and the same shall be paid into the treasury, and duplicate receipts taken therefor, one of which shall be given to the purchaser, and the other shall be filed in the office of the Auditor; and upon application being made by any county, the Auditor shall draw his warrant on the treasury in favor of the treasurer of said county, for the proportion due said county for taxes, out of the draw their proceeds of the sale and redemption of such lands and town lots; portion out of but if any lands or lots shall be sold by the Auditor for taxes, proceeds of and shall be bid in by the State, the Auditor shall not sell the same again for taxes until four years shall have elapsed from and after such previous sale.

SEC. 18. Upon the sale of any of the lands and town lots, as contemplated in the foregoing section, the Auditor shall execute and deliver a deed to the purchaser, which shall be good and valid in law, for conveying the title of the said lands or town lots.

Counties to

sale

Auditor to

make deeds

Auditor to transmit lists of lands to clerks

Co. court to

SEC. 19. It shall be the duty of the Auditor of Public Ac counts, in the month of January annually, to make out and transmit to the clerk of the county commissioners court of each county, a full and correct report of all delinquent lands and town lots lying within such county, not before reported, which have been redeemed from previous sale for taxes to the State.

SEC. 20. The county commissioners' courts of the several assess co. tax counties in this State, in assessing taxes for county purposes, shall not exceed the amount of tax authorised to be assessed for county purposes, as allowed by an act authorising county To be paid in commissioners' courts to assess a tax for road purposes; which specie or or tax shall be collected in gold and silver coin, in county orders issued by the county, jury certificates, and in nothing else. Fees allowed The fifteenth section of an act concerning public roads, approved February twentieth, eighteen hundred and forty-one, be and the same is hereby repealed.

ders

under this act

SEC. 21. The following fees and compensation shall be hereafter allowed to the following officers and persons herein named, for services rendered under the provisions of the act to which this is an amendment; to each assessor, a sum not exceeding two dollars per day for every day necessarily employed in the performance of his duty in the different precincts, to be verified to the county commissioners' court, one-half to be paid out of the State treasury, and the other half out of the county treasury; to each collector for collecting and paying over taxes, three per cent. on the amount paid over, the same to be paid by the State and county, in proportion to the amount paid over to each; the collectors of the several counties shall hereafter be allowed two dollars for every forty miles necessary to be travelled in going to and returning from the seat of government for the purpose of paying over the State revenue; which sum shall be paid out of the State treasury; to each clerk of the county commissioners' court for making transcript of lands listed for taxation, and of delinquent lands and town lots sold to the State for taxes and unredeemed, and for transmitting the list of lands sold for taxes, and the list of lands unredeemed from sale to the State, to the Auditor of Public Accounts, one cent for each lot or tract included in said lists, one half of the same to be paid by the State and the other half by the county; for assisting the sheriff in selling lands for taxes, twenty-five cents for each lot, tract, or parcel of land sold, for which a certificate is given, to be paid, charged, and collected as other costs; for making transcript for assessors, two cents for each lot or parcel of land included in each transcript, to be paid out of the county treasury; to sheriffs, for each tract of land or town lot sold for taxes, five cents, to be collected as costs; for each sheriff's deed twentyfive cents, to be paid to the sheriff by the person receiving such deed; to each clerk of the circuit court, for receiving and recording the collector's return, six cents for each tract or lot contained in such report, to be taxed and collected as costs;

and to each printer for publishing advertisements for the sale of lands for taxes, four cents for each lot or parcel of land advertised, to be paid out of the State treasury, and to be afterwards taxed and collected as costs. Each printer shall be required to transmit by mail, two numbers of each paper containing such advertisement, to the Auditor of Public Accounts, two to the Treasurer of State, and two to the clerk of the county commissioners' court of the county in which the land lies, to be by them filed and kept.

SEC. 22. All the provisions of the act to which this is an Act repealed amendment, in force and coming in conflict with the provisions of this act, are hereby repealed.

sessment

SEC. 23. That all persons aggrieved by the assessment of Provision for assessors in any county of this State, the assessments of which appeals in have been legalized by the Legislature during this session, regard to asand who were deprived of the opportunity of taking an appeal from such assessments by reason of such assessments having been illegally made, or not returned in proper time, may appeal to the next June term of the county commissioners' court for the purpose of having the said assessments investigated and regulated.

SEC. 24. The Secretary of State is hereby required, as Sec. of State soon as this bill becomes a law, to forward a copy of the same to publish this to each clerk of the several county commissioners' courts in act

this State.

SEC. 25. It shall be the duty of the Secretary of State to cause this act to be printed, and to transmit a copy to the clerk of the county commissioners' court of each county of this State.

Idem

SEC. 26. The county commissioners of each and every Uncurrent county in this State are hereby authorized to dispose of the funds dispouncurrent funds that they may have on hand in the treasury of their counties. to the best advantage.

sed of

till first Mar.

SEC. 27. So much of sections four and eleven of this act, Treasurer & as makes treasurers ex-officio county assessors, and so much sheriff not to of said sections as makes sheriffs ex-officio collectors, shall not be collectors be considered as in force until the first day of March, one thousand eight hundred and forty-four, unless their collectors who may be appointed shall refuse to qualify or accept their office as now provided by law.

SEC. 28. So much of the ninth section of the "act to amend Acts repealed "an act concerning the public revenue,' approved February twenty-sixth, eighteen hundred and thirty-nine," approved February first, one thousand eight hundred and forty, as repeals any portion of the thirty-first section of the act concerning public revenue, be and the same is hereby repealed, and the provisions of the thirty-first section of the before recited act is hereby declared to be in full force and effect. Persons havSEC. 29. That in case any person shall have paid the full ing paid taxes amount of his State tax for the year eighteen hundred and in paper may forty-two, in other funds than gold and silver, he shall be en- tender collectitled to demand and receive from the collector to whom such in specie

tors one-half

Excess of 15

per cent. to be paid into

treasury

Clerks liable

for redemp

tion money

payment was made, the whole amount of his tax for such year, upon the payment of one-half that amount in gold and silver or Auditor's warrants, and if the collector shall neglect or refuse to pay back such amount upon the tender of the gold and silver or Auditor's warrants, the person or persons aggrieved may sue for and recover the amount of his taxes so withheld, before any justice of the peace having jurisdiction thereof; Provided, Such collector shall have such money on hand at the time of such demand.

SEC. 30. That any and every collector in this State shall pay into the State Treasury any such tax, over and above the fifteen cents on the hundred dollars, as shall not be demanded of him by the person entitled thereto, before the time prescribed by law for the making of his returns to the Auditor of the State.

SEC. 31. That the first section of the supplementary act Act repealed concerning the public revenue, approved the first of March, eighteen hundred and thirty-nine be and the same is hereby repealed; and hereafter clerks of the county commissioners courts shall be held liable for all redemption money which may come to their hands as such, and shall pay the same over on demand being made by a proper person, and in case of Vacancy how failure or refusal so to do when demanded as aforesaid, their office shall be considered as vacated, and thereupon the county commissioners' court shall appoint some suitable person to fill such vacancy, until the same shall be filled as now provided by law.

filled

Lands in cit

ies not laid

SEC. 32. That from and after the passage of this act no city or town corporate shall levy or collect any tax for city or corout in lots not poration purposes, upon any real estate lying within the limits of any city or corporation, except upon such lands as may be laid out into town lots, and the plats thereof recorded.

to be taxed

Certain sec. of an act declared to be

in force

SEC. 33. The third section of an act entitled "an act to provide for the payment of interest on the public debt," be and the same is hereby declared to be in full force and effect, any thing in this act, or in the act to which this act is an amendment, to the contrary notwithstanding. This act to take effect from and after its passage.

APPROVED, March 6th, 1843.

In force, Mar. 6, 1843.

AN ACT to amend an act entitled "an act concerning the public revenue," approved February 26th, 1839; and to legalize the assessment of property in the county of La Salle for the year 1841, and to provide a remedy where certificates of the purchaser of land for taxes have been lost.

SEC. 1. Be it enacted by the People of the State of Illinois, Certificates of represented in the General Assembly, That every certificate purchase of which shall be given by the clerk of any county court to any lands sold for purchaser of land that may be sold for taxes, shall be assignable by endorsement thereon, under the hand of such purcha

taxes

may be assigned