Judgment by default and sale of property.

costs due severally thereon. The owner of any property described in said reports, or any person beneficially interested therein, may appear at said court, at the time designated in the collector's notice, and file objections in writing to the recovery of judgment against such property; but no objection shall be sustained founded on any mere formal irregularity or defect. The court shall hear and determine all objections in a summary way, without pleadings, and shall dispose of the same with as little delay as possible, consistently with the demands of public justice. But should justice require that for any cause the suit as to one or more owners should be delayed for more than twenty days, judg ment shall then be rendered as to the other property and lands, and process shall issue for the sale thereof, the same as in all other cases.

§ 16. In all cases where judgment shall be rendered by default against the property described in said reports, the court shall thereupon direct said clerk to make out and enter an order for the sale of the same, which said order shall be substantially in the following form:

"WHEREAS due notice has been given of the intended application for a judgment against said lands and other property, and no owner hath appeared to make defense or show cause why judgment should not be entered against the said lands and other property for the taxes, (or assessment, as the case may be,) damages and costs due and unpaid thereon; therefore, it is considered by the court, that judgment be and is hereby entered against the aforesaid lots and parcels of land and other property, in favor of the city of Chicago, for the sum annexed to each lot or parcel of land or other property, being the amount of the taxes, (or assessment,) damages and costs, due severally thereon; and it is ordered by the court that the said several lots and parcels of land or other property, or so much thereof as shall be sufficient, of each of them, to satisfy the amount of the taxes, (or assessment,) damages and costs annexed to them severally, be sold as the law directs."

In all cases where a defense shall be interposed, and judgment shall be rendered against the property, a similar order, adapted to the circumstances of the case, shall be made out and entered of record. Ten cents costs shall be taxed to each lot against which judgment is rendered; five cents to be for clerks' and judges' fees, and five cents for advertising the notice of sale.

§ 17. It shall be the duty of the clerk of such court, within twenty days after such order is granted as aforesaid, to make out under the seal of said court a copy of so much of said collector's report in such case as gives a description of the land or other property against which judgment shall have been rendered, and the amount of such judgment, together

with the order of the court thereon, which shall constitute the process on which all lands, lots, sub-lots, pieces and parcels of land or other property, shall be sold for the amount of any taxes, assessments, damages and costs so levied, assessed or charged upon them; and the said city collector is hereby expressly authorized and empowered to make sale of such lands, lots, pieces, or parcels of land, or other property, upon ten days' notice, to be published at least three times in some newspaper printed in said city.

§ 18. The said advertisement so to be published in each List of delinquent case of a judgment upon any special or general collection lots and lands. warrant and report as aforesaid, shall contain a list of the delinquent lots and parcels of land or other property to be sold, the names of the owners if known, the amount of the judgments rendered thereon respectively, and the warrant upon which the same was rendered, the court which pronounced the judgment, and a notice that the same will be exposed to public sale at a time and place to be named in said advertisement by said collector. The omission of the name of any owner, or any mistake respecting the same, shall not invalidate the sale, if the property be otherwise described with sufficient certainty. The proceedings may be stopped at any time upon payment of said judgment to the collec

tor.

$ 19. In all proceedings and advertisements for the collection of such taxes and assessments, and the sale of lands therefor, letters and figures may be used to denote lots, sublots, lands and blocks, sections, townships, ranges, and parts thereof, the year and the amounts.

$ 20. The sale shall be made for the smallest portion of Manner of maground, (to be taken from the east side of the premises,) for king sale. which any person will take the same and pay the amount of the judgment thereon. Certificates of sale shall be made and subscribed by the collector, which shall be delivered to the purchaser, which certificates shall contain the name of the purchaser, a description of the premises sold, the amount of the tax or assessment, with the amount of the judgment for which the same was sold, and the time when the right to redeem will expire. The collector shall continue such sale from day to day, until all the lots or parcels of land or other property contained in his precept, on which judgment remains unpaid, shall be sold or offered for sale.

8 21. The person purchasing any lot or parcel of land sale of property or other property, shall forthwith pay to the collector the to the city. amount of the judgment due thereon, and on failure so to do, the said property shall be again offered for sale in the same manner as if no such sale had been made; and in no case shall the sale be closed until payment shall have been made. If no bid shall be made for any parcel of land, or other property, the same shall be struck off to the city; and

thereupon the city shall receive, in the corporate name, a certificate of the sale thereof, and shall be vested with the same rights as other purchasers at such sales.

8 22. The collector shall make return of his precept to the court from which the same was issued. A record of all sales made by the collector shall be kept in the office of the comptroller, which shall be open to public inspection at all reasonable times; and said record, or copies thereof certified by said comptroller, shall be deemed sufficient evidence to prove the sale of any land or other property for taxes or assessments, or any other fact authorized to be recorded therein.

§ 23. The right of redemption in all cases of sales for taxes or assessments, shall exist to the owner, his heirs, creditors, or assigns, to the same extent as is allowed by law in the case of sales of real estate for taxes, on the payment, in lawful money of the United States, of double the amount for which the same was sold, and all taxes accruing subsequent to the sale, with interest at the rate of ten per cent. per annum. If the real estate of any infant, femme covert, or lunatic, be sold under this act, the same may be redeemed at any time within one year after such disability shall be removed. Redemption shall be made by the payment of the amount of redemption money to the treasurer and taking his voucher therefor, and filing the same in the office of said comptroller, who shall thereupon note the fact of said redemption upon his record of sales; or, any person holding a certificate of sale may surrender the same to the comptroller to be canceled, and the fact shall in like manner be noted upon said record. Upon the return of the certificate, or proof of its loss, and the filing with the comptroller of the affidavit required by the constitution of this State, if the property shall not have been redeemed according to law, a deed shall be executed to the purchaser or his assignee, under the corporate seal, signed by the mayor, comptroller and clerk, conveying to such purchaser or assignee the premises so sold and unredeemed, as aforesaid. A memorandum of all deeds so made and delivered shall be entered by the comptroller in the book wherein tax sales are recorded; and a fee of one dollar may be charged by the comptroller for every deed so issued.

§ 24. Such certificate of purchase shall be assignable by endorsement, and an assignment thereof shall vest in the assignee, or his legal represent: tives, all the right and title of the original purchaser.

§ 25. Whenever it shall appear to the satisfaction of the comptroller, before the execution of a deed for any property sold for taxes, that such property was not subject to taxation, or that the taxes had been paid previous to the sale, he shall make an entry opposite to such property on his record of sales, that the same was sold in error, and such entry

shall be evidence of the fact therein stated; and this provision shall apply, so far as the same is applicable, to all sales for special assessments.

dence of sale,

§ 26. All deeds made to purchasers, of lots, lands or Deeds to be eviother property sold for taxes or assessments, shall be prima taxation, etc. facie evidence, in all controversies, and suits, in relation to the right of the purchaser, his or her heirs or assigns, to the premises thereby conveyed, of the following facts:

First. That the land or lot conveyed, was subject to taxation or assessment, at the time the same was advertised for sale, and had been listed and assessed, in the time and manner required by law.

Second. That the taxes or assessments were not paid at any time before the sale.

Third. That the land or lot conveyed, had not been redeemed from the sale at the date of the deed; and shall be conclusive evidence of the following facts:

First. That the land or lot was advertised for sale, in the manner and for the length of time required by law. Second. That the land or lot was sold for taxes or assessments, as stated in the deed.

title.

Third. That the grantee, in the deed, was the purchaser. Fourth. That the sale was conducted in the manner required by law. And in all controversies, and suits, invol- Suits involving ving the title to the lot or land claimed and held under and by virtue of such deed, the person or persons claiming title, adverse to the title conveyed by such deed, shall be required to prove, in order to defeat the said title, either that the land or lot was not subject to taxation, at the date of the sale; that the taxes or assessments had been paid; that the land or lot had never been listed and assessed for taxation or assessment, or that the same had been redeemed according to the provisions of this act; and that such redemption was made for the use and benefit of the persons having the right of redemption, under the laws of this State; but no person shall be permitted to question the title acquired by the said deed, without first showing that he, she, or they, or the person under whom he, she, or they claim title, had title to the land or lot at the time of the sale, or that the title was obtained from the United States, or this State, after the sale, and that all taxes due upon the lot or land, have been paid, by such persons, or the person under whom he claims title as aforesaid; and no deed of land or other property sold for the non-payment of taxes or assessments, shall be questioned in any suit or controversy, unless the person wishing to contest the same, shall have tendered or deposited the amount of the redemption money and interest, as now provided by the laws of this State, in case of sales of real estate for taxes.

827. Any change made in the incumbent of the office of the collector during the pendency of any such proceed

ings, shall not operate to affect or delay the same, but the successor or successors in office of such collector shall be authorized to do all acts necessary to complete such proceedings the same as if his predecessor had continued in office. Vacancy in col- In case of a vacancy occurring in any such office, the proceedings shall be prosecuted by the comptroller until such vacancy is filled by election or otherwise.

lector's office.

sales.

28. All sales of property for the non-payment of taxes and assessments, for any improvement of what kind soever, Time of holding shall be held at the same time with the general sale of prop. erty for non-payment of city taxes in each year, unless in particular cases said sale is stayed or delayed by examination or process of law; the intent hereof being that there shall be but one general collection by sale, of all taxes and assessments whatsoever in each and every year; which sale shall take place in the manner hereinbefore provided and at the same time in each year: Provided, That in all cases where judgment shall be delayed in consequence of any appeal, or the delay of any court, in rendering its decision, such sales may be made at any time after final judgment shall have been rendered, upon notice to be given as in other cases.

Penalty for offi

29. Any assessor, collector, or other officer, who shall cial negligence. in any case refuse or knowingly neglect to perform any duty enjoined upon him by this chapter, or who shall consent to, or connive at, any evasion of its provisions, whereby any proceeding required by this chapter shall be prevented or hindered, shall, for every such neglect or refusal, be liable to said city, individually and upon his official bond, for double the amount of loss or damage caused by such neglect or refusal, to be recovered in an action of debt, in any court having jurisdiction of the amount thereof.

Irregular sales.

Second sale of

30. No assessment of property, or charge for taxes or assessments thereon, shall be considered illegal on account of any irregularity or informality in the tax lists or assessment rolls, or on account of the assessment rolls or tax list not being made, completed, or returned within the time required by law, or on account of the property having been charged or listed in the assessment or tax list without name, or in any other name than that of the rightful owner; and no error or informality in the proceedings of any of the officers entrusted with the levying and collection of taxes or special assessments, not affecting the substantial justice of the tax or assessment itself, shall vitiate or in any way affect the tax or assessment.

31. If any purchaser of lands, lots, or other property, land for taxes. sold for city taxes or assessments, shall suffer the same to be again sold for like taxes or assessments, before the expiration of two years from the date of his or her purchase, such purchaser shall not be entitled to a deed for the property until the expiration of two years from the date of the