no case shall any town or district collector, or county collector, be entitled to abatements for personal property tax until the statement and affidavit are filed.

$172. Each town or district collector shall, at the same time, make out and deliver to the county collector a list of the real estate in his town or district on which the taxes remain due and unpaid, describing the same as in tax books, giving the name of the person to whom listed, and the amount of each kind of tax charged thereon, and shall swear to the correctness of such list, and that the taxes therein set forth remain due and unpaid-which affidavit shall be attached to such list.

$173. Each town or district collector shall particularly note, in his returns to the county collector, all cases of personal property tax that he was unable to collect, which can be made from real estate of the persons owing such tax.

List of unpaid

taxes.

Unpaid taxes made from other

which can be

real estate.

to

Failure make final set

$174. If the town or district collector shall fail to appear and make final settlement, or pay over the amount in his tlement. hands, when required in this act, the county collector shall forthwith cause the bond of such collector to be put in suit, and recovery may be had thereon for the sum due, for all taxes and special assessments, and twenty-five per cent. thereon as damages, with costs of suit.

satisfaction

§ 175. Upon the final settlement of the amount of taxes County coldirected to be collected by any collector, in any of the towns lector to give or districts in this state, the county collector shall, if re- piece. quested, give to such collector, or any of his securities, a satisfaction piece in writing.

Satisfaction

§ 176. Such satisfaction piece may be recorded in the piece may be recorder's office, and when so recorded shall operate as a recorded. discharge of the securities and the lien upon the property of the collector, except as to all suits commenced upon such bond within three years after the recording of the same.

taxes.

§ 177. All real estate upon which the taxes remain due Delinquent and unpaid on the first day of February, annually, or at the time the town or district collector makes return of his books to the county collector, shall be deemed delinquent.

RETURN OF DELINQUENT SPECIAL ASSESSMENTS.

linquent special

§ 178. When any special assessment made by any city, Return of detown or village, pursuant to its charter, or by any corporate assessments. authorities, commissioners or persons, pursuant to law, remain unpaid in whole or in part, return thereof shall be made to the county collector, on or before the first day of February next after the same shall have become payable, in like form as returns are made for delinquent land tax. County collectors shall collect, account for, and pay over the same to the authorities or persons having authority to receive the same, in like manner as he is required to collect, account for and pay over taxes. The county collector

special assessment.

may, upon return of delinquent special assessments to him, transfer the amounts thereof from such returns to the tax books in his hands, setting down therein, opposite the respective tracts or lots, in proper columns to be prepared for that purpose, the amounts assessed against such tract or lot. Demand for § 179. When any special assessment is returned against property, the taxes upon which shall have been paid to the town or district collector, it shall be the duty of the county collector to cause demand to be made for the payment of such special assessment, or a notice thereof to be sent by mail, or otherwise, to the owner, if his place of residence is known. The certificate of a collector that such demand was made, or notice given, shall be evidence thereof.

Collector to note taxes in

180. On the application of any person to pay any tax receipt. or special assessment upon any real property, it shall be the duty of the county collector to make out to such person a receipt, in which shall be noted all taxes and assessments upon such property, returned to such collector and not previously paid.

County collectors' powers.

Advertisement for judgment an sale.

§ 181. County collectors shall have the samne power, and may proceed in the same manner for the collection of any tax on real or personal property, as is or may be given to town or district collectors.

ADVERTISEMENT FOR JUDGMENT AND SALE.

if

§ 182. At any time after the first day of April next after such delinquent taxes and special assessments on lands and lots shall become due, the collector shall publish an advertisement, giving notice of the intended application for judg ment for sale of such delinquent lands and lots, in a newspaper published in his county, if any such there be, and if there be no such paper printed in his county, then in the nearest newspaper in this state to the county seat of such county. Said advertisement shall be once published at least three weeks previous to the term of the county court at which judgment is prayed, and shall contain a list of the delinquent lands and lots upon which the taxes or special as sessments remain due and unpaid, the names of owners, known, the total amount due thereon, and the year or years for which the same are due. Said collector shall give notice that he will apply to the county court, at the .... term thereof, for judgment against said lands and lots for said taxes, special assessments, interest and costs, and for an order to sell said lands and lots for the satisfaction thereof; and shall also give notice that, on the fourth Monday next succeeding the day fixed by law for the commencement of such term of the said county court, all the lands and lots, for the sale of which an order shall be made, will be exposed to public sale at the building where the county court is held in said county, for the amount of taxes, special as

sessments, interest and costs due thereon; and the advertisement published according to the provisions of this section shall be deemed to be sufficient notice of the intended application for judgment and of the sale of lands and lots under the order of said court. Where the publisher of any paper that may have been selected by the collector shall be unable or unwilling to publish such advertisement, the collector shall select some other newspaper, having due regard to the circulation of such paper.

§183. When it becomes necessary to charge the tax on personal property against real property, the county collec- tax. tor shall select for that purpose some particular tract or lots of real property owned by the person owing such personal property tax; and in his advertisement for judgment and sale, shall designate the particular tract or lots of real property against which such personal property tax is charged, and in the list filed for judgment, the same facts shall be shown, and the court shall take cognizance thereof, and give judgment against such tract or lots of real property, for such personal property tax.

§ 184. In all advertisements for the sale of lands and lots for taxes or special assessments, and in entries required to be made by the clerk of the court or other officer, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks, or parts thereof, the year or the years for which the taxes were due, and the amount of taxes, special assessments, interest and costs; and the whole of the advertisement shall be contained in one edition of such newspaper and its supplement, if such supplement is necessary: Provided, that nothing contained in this section shall prevent the county collector from subsequently advertising and obtaining judgment on lands or lots that may have been omitted through no fault of the collector, or that may have been erroneously advertised or described in the first advertisement.

Transfer of

Letters

nd

figures.

Application

§ 185. All applications for judgment and order of sale for taxes and special assessments on delinquent lands and for judgment. lots, shall be made at the May term of the county court. It, for any cause, the court shall not be holden at the term at which judgment is prayed, the cause shall stand continued; and it shall not be necessary to re-advertise the list or notice required by law to be advertised, before judgment and sale, but at the next regular term thereafter the court shall hear and determine the matter; and if judgment is rendered, the sale shall be made on the fourth Monday after the first day of the term at which judgment is reudered. If, for any cause, the collector is prevented from advertising and obtaining judgment at said term, it shall be held to be legal to obtain judgment at any subsequent regular term of said court; but if the failure arises by the county collector's not complying with any of the requirements of this act, he shall

delinquent lists.

be held on his official bond for the full amount of all taxes and special assessments charged against him.

Publisher of § 186. The printer, publisher, or financial officer or agent of the newspaper publishing the list of delinquent lands and lots shall transmit, by mail or other safe couveyance, to the collector, four copies of the paper containing said list, to one of which copies he shall attach his certificate, under oath, of the due publication of the delinquent list for the time required by law (which copy shall be presented by the collector to the county court at the time judgment is prayed), and said copy shall be filed as part of the records of said court. Upon receipt of said papers, and on demand being made, the collector shall pay to the printer the amount of the tees allowed by law for publishing said list and notice; and it shall be his duty to file one copy of said paper in his office, and deliver one copy to the auditor, and one copy to the state treasurer, who shall file and safely preserve them in their respective offices.

Error in advertised list.

Collector to

lands.

$187. In all cases where there is an error in the adver tised list, the fault thereof being the printer's, which prevents judgment from being obtained against any tracts or lots, or against all of said delinquent list, at the time stated in the advertisement that judgment will be applied for, the printer shall lose the compensation allowed by this act, for such erroneous tracts or lots, or entire list, as the case may be.

188. The collector shall file with the county clerk the quent of dein- list of delinquent lands and lots, which shall be made out in numerical order, and contain all the information necessary to be recorded, at least five days before the commence. ment of the term at which application for judgment is to be made, and said clerk shall receive and record the same in a book to be kept for that purpose; which said book shall set forth the name of the owner, it known, the proper description of the land or lot, the year or years for which the tax or special assessment is due, the valuation upon which the tax is extended, the amount of each kind of tax or spe cial assessments, the costs and total amount charged against such land or lot.

Claimants of

189. Any person owning or claiming lands or lots adadvertised lands vertised for sale, as provided in this act, may, in person or by agent, pay the taxes, special assessments, interest, and costs due thereon, to the county collector of the county in which the same are situated, at any time before sale.

Record of delinquent lands.

$ 190. On the first day of the term at which judgu ent on delinquent lands and lots is prayed, it shall be the duty of the collector to report to the clerk all the lands or lots, as the case may be, upon which taxes and special assessments have been paid, if any, from the filing of the list mentioned in the foregoing section, up to that time; and the clerk shail note the fact in the book in which the clerk has recorded the

list, opposite each tract upon which such payments have been made. The collector, assisted by the clerk, shall compare and correct said list, and shall make and subscribe an affidavit, which shall be, as nearly as may be, in the following form:

I.. collector of the county of ........, do solemnly swear (or affirm, as the case may be), that the foregoing is a true and correct record of the delinquent lands and lots within the county of. ., upon which I have been unable to collect the taxes (and special assessments, interest, and printers' fees, if any), charged thereon, as required by law, for the year or years therein set forth; that said taxes now remain due and unpaid, as I verily believe.

Said affidavit shall be entered on the record at the end of the list, and signed by the collector.

JUDGMENT.

191. The court shall examine said list, and if defense Judgment. (specifying, in writing, the particular cause of objection) be offered by any person interested in any of said lands or lots, to the entry of judgment against the same, the court shall hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be. The court shall give judgment for such taxes and special assessments as shall appear to be due, and such judgment shall be considered as a several judgment against each tract or lot, or part of a tract or lot, for each kind of tax or special assessment included therein; and the Court shall direct the clerk to make out and enter an order for the sale of such real property against which judgment is given, which shall be substantially in the following form: Whereas due notice has been given of the intended application for a judgment against said lands and lots, and no sufficient defense having been made, or cause shown why such judgment should not be entered against said lands and lots, for the taxes (special assessments, if any,) interest and costs due and unpaid thereon for the year or years herein set forth, therefore it is considered by the court that judgment be and is hereby entered against the aforesaid tract or tracts, or lots of land, or parts or tracts of lots, as the case may be, in favor of the People of the State of Illinois, for the sum annexed to each, being the amount of taxes (and special assessments, if any,) interest and costs due severally thereon; and it is ordered by the court that the said several tracts or lots of land, or so much of each of them as shall be sufficient to satisfy the amount of taxes (and special assessments, if any,) interest and costs annexed to them severally, be sold as the law directs.

Said order shall be signed by the judge.

§ 192. Appeals from the judgment of the court may be Appeals from judgment. taker, during the same term, to the circuit court of the county, on the party praying the appeal giving bond, payable to the People of the State of Illinois, in such sum as the Court shall direct, with security, to be approved by the court. Such appeals shall have preference in hearing thereof over all other civil causes.

Appeal of

193. The county board, or proper authorities of any city, village or town, or other authorities or persons to whom county boar 1. any tax or special assessment is payable, may in like case appeal to the circuit court without giving bond.