Lands sold by state subject to

taxation from time of sale.

nish county

clerks with lists of lands sold by state.

had been listed by the owner; and in whose name soever any lands may be listed for taxation, or sold for taxes, the sale shall be as good and valid, in all respects whatever, as if such land or lands had been listed for taxation, and sold for taxes, in the name of the patentee, or of the actual owner, any thing in any law to the contrary notwithstanding.

SEC. 4. All lands sold by the state, or by any county or township, whether the same be canal, seminary, school, saline, or other lands, are hereby declared subject to taxation, from the date of the sale; and it shall be the duty Auditor to fur- of the auditor of public accounts, on or before the 1st day of April next, to transmit, by mail or otherwise, to the clerk of the county commissioners' court of any county in which any canal, seminary, saline, or other lands sold by the state are situated, a correct list of the lands so sold lying in such county, with the name of the purchaser of each tract; and on or before the 1st day of April, annually, said auditor shall transmit, as aforesaid, a list of all such lands, so sold, of which he shall not have previously furnished a list, as aforesaid.

County orders not to bear in

terest.

SEC. 5. County orders, hereafter issued, shall not be deemed to bear interest, unless interest is expressly mentioned on the face of the order, or unless the county commissioners' court shall, by a general order, ordain that such county order shall bear interest.

APPROVED, Feb. 12, 1831.

In force Feb. -27, 1833.

to co. comm'rs' courts.

AN ACT concerning the Public Revenue.

SEC. 1. Be it enacted by the people of the state of Illinois represented in the General Assembly, That the auditor of public accounts shall, immediately after the Est day of September, annually, make out and transmit to the several clerks of the county commissioners courts, a delinDelinquent list quent list of all lands owned by non-residents situate in to be furnished the counties of the said clerks, and of all other lands listed with him for taxation, on which any taxes and interest shall be due and unpaid, stating the year or years for which taxes are due, and the whole amount of taxes and interest, the name of the patentee or patentees, if known, and the name of the present owner, if known; and shall prefix thereto his certificate, certifying that the said list contains a true and correct list of all lands upon which taxes are due and unpaid, situate in said county, as afore

said; which list and certificate shall be filed and preserved in the office of the several clerks of the county commissioners' courts respectively; and all taxes which shall not be paid into the state treasury by the said 1st day of September in each year, shall be paid in the counties where the land lies.

the same.

SEC. 2. The clerk of the county commissioners' court Clerks of said aforesaid shall make out, on or before the 1st day of courts to make November, annually, a duplicate transcript of the list duplicates of furnished him by the auditor, as aforesaid, of all lands lying in his county, adding thereto the amount of costs for advertising and selling the same, and shall prefix thereto a notice, that the lands contained in said tran-script had been returned by the auditor, as aforesaid, and that the same will be sold for the taxes, interest, and costs due and unpaid thereon, stating also the time and place of such sale. The said transcript and notice shall be published in some newspaper in this state, at least sixty days previous to such sale.

formed under

SEC. 3. The clerk of the county commissioners' court Compensation shall be allowed ten cents on each tract of land advertised for services per by him, as aforesaid, and the sheriff shall be allowed five this act. cents on each tract, for selling the same, to be added to the taxes due thereon, and may retain the same out of the proceeds of such sales; the like amount shall be allowed out of the state treasury in all cases when the state becomes the purchaser thereof; and the printer or printers of such transcript and notice, shall be allowed the sum of six cents for each tract advertised, which shall be also charged on each tract in addition to the tax afore said, which shall be paid into the state treasury by the said clerk, for the use of such printer or printers; and as soon as such publication shall be made, and the several copies deposited as required by this act, the printer or printers thereof shall receive in advance, on the warrant of the auditor, out of the state treasury, the whole amount the said printer or printers may be entitled to for such publication.

transcripts and

SEC. 4. The printer or printers of the transcripts and Duty of printer. notices aforesaid, are hereby required, immediately after in relation to the same shall have been published, to deposit three notices. copies with the auditor of public accounts, three copies with the state treasurer, three copies with the secretary of state, and shall transmit by mail or otherwise, three copies thereof to the clerks of the county commissioners' courts of the several counties respectively, in which such lands are situated, (one of which shall be filed in the office of said clerk, one shall be placed in a conspicuous place

Clerks of co.

comm'rs' courts sell lands ad

and sheriff to

vertised.

Register of sales.

in said office, subject to the inspection of all persons what soever, and one copy shall be delivered by said clerk to the sheriff of said county,) and one copy each to the clerks of the county commissioners' courts of the other counties of this state respectively. The said printer or printers shall prefix a certificate to each of said copies, with the signature or signatures of such printer or printers, stating that such transcript and notice was duly pub lished, the time, place, and name of the newspaper in which the same was published, and that the number of such transcripts and notices so published correspond with the number of newspapers printed for that week, and that the same were inclosed with and distributed in single numbers with each newspaper respectively: and certified copies of such transcripts, as aforesaid, shall be prima facie evidence of the facts they contain, in all courts of justice in this state.

SEC. 5. On the first Monday in March, annually, the clerks of the county commissioners' courts, assisted by the sheriffs of the several counties respectively, shall proceed to sell, at the door of the court house, (or at some other public place at the seat of justice, if there be no court house,) all lands at any time advertised by the clerk, as aforesaid, on which the taxes and costs are due and unpaid, or so much thereof as will bring the taxes, interest, and costs due thereon; and shall continue the same from day to day, (Sundays excepted,) until the same shall be completed. If any tract, when exposed to sale, as aforesaid, will not bring the amount of taxes, interests, and costs due thereon, the same shall be stricken off, to the state, which shall be considered the purchaser thereof.

SEC. 6. It shall be the duty of the sheriffs of the several counties to attend regularly all sales made by the clerk, as aforesaid, and to assist the said clerk in the execution of the same; and the said clerk shall keep a register of such sales in a book to be provided by him for that purpose, in which he shall enter each tract of land exposed to sale by the sheriff as particularly as the same is described in the advertisement made by him, as aforesaid, stating the precise quantity of each tract sold, to whom sold, and the amount of the proceeds of such sale, leaving at the end of each line three columns in blank of a sufficient space to insert the names of persons who may redeem such lands, the date of the redemption, and the amount of the redemption money; he shall receive the whole amount of the proceeds of such sales, and give receipts to the purchasers for the same, and shall give certificates of purchase, and execute deeds of conveyance

4

to all persons who may become the purchaser or purchasers of any tract or tracts, or parts of tracts, at any such sale aforesaid; which deed shall be as near as practicable after the form as is now required to be given by the auditor in similar cases, and shall prefix thereto the seal of the court. If the sheriff should refuse or fail to attend the sale, as aforesaid, the clerk may employ another person, who shall be entitled to the fees for the same.

transmitted to

SEC. 7. The clerk of the county commissioners' court Transcript of of each county shall, immediately after the sale of land sales to be for taxes, on the first Monday in March, annually, make auditor. out and transmit to the auditor of public accounts, by the first Monday of April, a transcript from his book, of all such sales, and the amount of the same, particularly describing each tract, of which the state becomes the purchaser, and the amount of such sales, so sold to the state as aforesaid, prefixing thereto his certificate, that the same contains a true and correct transcript of all lands sold at the said sale, and shall at the same time pay into the state treasury the whole amount of the proceeds of such sales, with the exception of the charges for advertising and selling.

SEC. 8. All deeds made and executed by the clerk of Deeds. the county commissioners' courts, as aforesaid, where the

pre-requisites of this act have been complied with, shall /838.17
vest a perfect title in fee simple to the purchaser, unless
the lands therein contained shall be redeemed according
to law, or the former owner shall show that the taxes for
which the same shall have been sold, had been previously
paid as required by law; or that the land was not legally
subject to taxation: Provided, That in all such cases, the
deed made and executed by the clerk, as aforesaid, shall
be prima facie evidence of title, and of the legality of
such sale, until the contrary shall be made to appear.
SEC. 9. Whenever it shall appear to the satisfaction

&

Land returned

of said clerk, that any lands have been returned by the by mistake,
auditor through mistake, upon which taxes have been,
paid by residents of said county, he shall correct the same
upon the transcript furnished him by the auditor, as afore-
said, and shall insert the same on the transcript of sales
furnished by him to the auditor, as aforesaid, to enable
the said auditor to correct the same on his books,

SEC. 10. Any lands which may be sold at any time, as Redemption. aforesaid, for taxes, interest, and costs due thereon, and

unpaid, may be redeemed at any time within two years Lee 1836 p.230. from the date of such sale, by paying to the clerk of the

county commissioners' court of the proper county, for the infants redec use of the purchaser or purchasers, double the amount of land sold for taxe 1838 p. 168266

46*

to.

the taxes, interest, and costs for which the same may have been sold. Lands that may belong, at the time of such sale, in the whole or in part, to heirs under lawful age, may be redeemed at any time before the expiration of one year from the time the youngest of said heirs shall become of full and lawful age; but no person shall be permitted to redeem any lands sold for taxes, interest, and costs, as aforesaid, unless he shall at the same time pay to said clerk, all taxes which may have become due subsequent to each sale, together with interest thereon, at the rate of six per centum per annum, from the time they become due; and if any purchaser of lands sold for taxes shall suffer the same to be sold before the expiration of two years allowed for the redemption of the same, the persons whose lands have been thus sold may redeem the same from both sales, by paying to the said clerk, for the use of the first purchaser, the tax and costs of the first sale, and for the use of the second purchaser, double the amount of the taxes, interest, and costs for which the same may have been sold at such second sale.

SEC. 11. When any person or persons shall apply to Minor heirs, the clerk as aforesaid, to redeem any lands sold for taxes lands belonging under the provisions of this act, relative to minor heirs, it shall be incumbent on the person or persons so applying, to produce to said clerk a certificate of the judge, clerk, Lands belonging or other proper officer of the proper court having jurisinfants x redecustiction of wills and testaments, and intestate estates, that within der after it appears from the records of said court, that such percoming of age son or persons are the legal heir or heirs of the former 18381.16

owner of the said tract or tracts of land, and that such former owner died before the said tract of land was sold

* 1838 p. 267 pes for taxes, and also certifying the true age of the young

est of such heirs; and in cases where there has been no will, nor any settlement of such intestate estate before the court to which such jurisdiction appertains, such heir or heirs shall go before some court of record and exhibit proof of his, her, or their heirship, minority, and age; and on producing the certificate of the clerk of such court to the above facts, such heir or heirs shall be entitled to all the rights of redemption, as are herein before allowed: also, such certificate of heirship shall bear the signature of the clerk of the proper court, the sufficiency of whose authentication shall be certified by the judge of such court; and in all cases where such certificate shall be made without this state, the official character of such judge shall be certified by the secretary of state or territory in which such proof shall be exhibited, with the seal of the state or territory thereto affixed, and the cer