made and de

§ 9. The clerk shall make out a correct transcript of the Transcript to be sales, in form as required by law, and a certified statement, livered. showing the value of the property, and the amount of state and county tax abated by the court, and within five days after the sale shall deliver the same to the collector, securely enveloped, sealed and directed to the auditor; and it shall be the duty of the collector to deliver said sale list and certificate to the auditor, and make a final settlement, and pay into the state treasury the full amount due from him to the state, on or before the first day of July.

Duty

of auditer.

Duty of collec

§ 10. Upon the final settlement of any account, the auditor shall give the collector a certificate, under seal of his office, setting forth that said collector has settled and paid into the state treasury the full amount due from him on said account; and it shall be the duty of the collector to file said certificate in the office of the clerk of the county court, on or before the first day of August next, after receiving the tax books. If any collector shall neglect or refuse to file said certificate, as above required, the clerk shall leave tor. a written notice at the office of said collector, requiring him to appear before the county court at the September term thereof, and show cause why he has not filed the certificate aforesaid; and if the collector shall not show that he has paid over the full amount due from him, and made a final settlement with the state and county, or that he has a just and reasonable excuse for failing to do so, his office of sheriff shall be declared vacant.

§ 11. In case of the death of any collector during the Duty of clerk, time that the tax books are in his hands, and before the time specified in this act for selling the delinquent real estate, the clerk of the county court shall demand and take charge of the tax books, and thereupon shall forthwith notify the judge of said court of the fact, and said judge shall appoint Duty of jud ̧ e. one or more competent persons to examine said tax books, and it shall be the duty of the person or persons so appointed to ascertain the amount remaining uncollected, and make out a correct abstract of the same; Provided, that should Proviso. there be but a small portior. of the taxes collected at the time of the death of the collector, then the amount actually collected shall be ascertained, and the same books used in completing the collections.

§ 12. In case of a vacancy, as mentioned in the forego-Vacancy, how ing section, the county court may appoint a suitable person filled. to complete the collections, who shall execute a bond, collect and pay over the taxes in the same manner, and his acts shall be as binding and effectual, as the collector's would have been had he completed the collections, and the court may, if the circumstances of the case require it, allow the said collector further time to complete the collections and make settlement; which shall not be for a longer time than

Proviso.

three months over and above the time allowed to collectors

by this act. And the collector so appointed may obtain judgment at the September term of the county court, and sell delinquent lands and lots in like manner as collectors are authorized to do at the June term: Provided, that if the collector had attended in the precincts for the purpose of collecting the taxes, or had advertised the delinquent land list before his death, it shall not be necessary for his successor, or the person appointed, to complete the collections, to attend in said precincts, or re-advertise; but he shall proceed to finish the collections in the same manner as the collector would have been authorized to do if he had Further provi-lived: Provided, further, that if the circumstances of the

Proceedings in case of failure.

Proviso.

case will permit of the necessary delay, or the court shall be unable to find a suitable person willing to complete the collections aforesaid, the sheriff elected to fill the vacancy shall complete the collections and make settlement as specified in this section.

§ 13. If any collector shall be unable to obtain judgment on the delinquent land list at the June term of the county court, from any cause whatever, he may obtain judgment at any subsequent term of said court, by giving notice of the intended application and sale; which notice shall contain all the facts required by law, and shall be once published, at least four weeks previous to the first day of the term at which the judgment will be prayed, and the sale shall be on the Monday next following the first day of said term: Provided, that the statute allowing the redemption from tax sale of the lands of infants, feme coverts and lunatics, shall be so construed as to authorize such redemption by their guardians or legal representatives, from and after the day of sale to the time now limited by the statutes for such redemption. Penalty of col- § 14. If any collector shall, by his own neglect, fail to obtain judgment at the June term of the court, or shall fail to present his list of delinquencies on personal property, or of errors in assessment at said term, he shall lose the benefit thereof, and shall pay to the state and county the full amount charged against him, after deducting his fees for collecting: Provided, that if for any cause the court do not sit at the June term, the collector shall be allowed further time to pay over the amount due on the delinquent list.

lector.

Proviso.

Suits, brought.

Proviso.

when

§ 15. All suits or applications for judgment and order of sale for the taxes on delinquent lands and town lots, shall be made at the terms of the county court sitting for the transaction of county business: Provided, that if, for any cause, the court shall not be holden at the term at which judgment is prayed, the cause shall be continued, and it shall not be necessary to re-advertise the list or notice required by law to be advertised before judgment and sale : Further provi- Provided, further, that the term of the court at which

80.

the collector shall obtain judgment on the delinquent land list, shall not be continued for a longer time than six days

from its commencement.

16.

The printer publishing the list of delinquent lands Duty of printer. an town lots, shall transmit by mail, or other safe conveyance, to the collector, four copies of the paper containing said list. Upon the receipt of said papers, the collector shall pay to the printer the amount of the fees 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 clerk of the county court, and one copy to the auditor of public accounts, and one copy to the state treasurer, who shall file and safely preserve them in their respective offices: Provided, that if said publication is not proviso, made in accordance with the requirements of the law, or the papers above mentioned are not furnished the collector before the first day of the term of the court, at which judgment is prayed, the collector shall not pay said fees until they are collected by him.

§ 17. If any collector shall neglect or refuse to pay the Collector and amount due the printer, as required by the act, it shall be pritter. competent for the printer to forward two copies of the paper containing the advertisement, with a statement of his account, and of the facts in the case, to the auditor of public accounts, and if the auditor be satisfied that the amount ought to be paid, he shall issue his warrant on the treasurer for the amount due, and charge the same to the collector: Provided, that said papers and statement be presented to Proviso. the auditor on or before the day of sale. Any printer who shall so demand payment from the auditor, after he has re-ter. ceived pay from the collector, or shall receive payment from the collector after he has forwarded the demand on the auditor, shall forfeit and pay to the state double the amount of said account, to be recovered in any court having jurisdiction of the amount.

Penalty of prin

§ 18. The auditor shall credit the collector with the Duty of auditor amount of the printer's fees on the property forfeited to the and clerk. state, and the clerk shall annually add to the taxes of the rear following the amount for which the tract or lot was forfeited, including the printer's fees, and six per cent. interest, for one year from the date of the last sale. The amount of saia fees to be paid into the state treasury, when collected, and the additions to be continued from year to year, until the whole amount due on said tract or lot is collected. All les authorizing the clerks of the county courts to re- Laws repealed. ceive the redemption money on property forfeited to the state, are hereby repealed.

funded.

§ 19. If, upon the final settlement of any account, it is Money to be reascertained that the collector has paid into the state treasury a greater sum than is justly due from him to the state,

Fines to be paid to sheriff.

the auditor shall refund the same, by issuing his warrant on the treasury for the amount so overpaid.

§ 20. Every justice of the peace, or other officer, who may have collected any fine imposed by virtue of the seventh section of chapter eighty-nine of the Revised Statutes, shall, within three months from and after the passage of this act, pay the amount so collected and due the state, to the sheriff of his county, and take duplicate receipts therefor, one of which he shall forward by mail to the auditor of public accounts; and hereafter it shall be the duty of the officer collecting any such fine, to report the same to the clerk of the county court within three days thereafter, and pay the amount so collected over to the sheriff; and the clerk shall file said report in his office, and forward a certified copy thereof to the auditor. And it shall be the duty of Duty of sheriff. the sheriff of the several counties to demand and receive the amount of any such fine, and pay the same into the Penalty of offi-state treasury. Every officer neglecting or refusing to comply with the requirements of this section, shall forfeit and pay to the state double the amount received by him, and shall be removed from his office.

cers.

Licenses, how obtained.

Auditor to set

ters.

§ 21. Any person desiring to obtain a license from the state, as provided for in the seventh section of chapter eighty-nine of the Revised Statutes, shall apply to the auditor of public accounts, who shall issue his order to the treasurer, directing him to receive from said person the amount required by law for said license; and upon the presentation of the treasurer's receipt, the auditor shall issue a license, under the seal of his office, which shall be countersigned by the treasurer, and shall have the same force and effect as the licenses heretofore issued by the secretary of state. So much of the above recited chapter as authorizes the secretary of the state to grant licenses, is hereby repealed.

§ 22. If the time of holding the circuit court in any tle with prin- county in this state has been so changed by law, as to prevent the collector from obtaining judgment on the delinquent land list, or the court did not sit at its regular term, in consequence of which the fees for advertising said delinquent list were not collected and paid to the printer, the auditor of public accounts is hereby authorized and required to draw his warrant on the treasurer in favor of any such printer for the amount of fees allowed by law.

Laws repealed.

§ 23. All acts and parts of acts conflicting with this act, are hereby repealed; and the auditor shall furnish the revenue officers of the several counties with a copy of this act.

$ 24. This act to take effect and be in force from and after its passage.

APPROVED November 6, 1849.

AN ACT to legalize the assessment in certain counties.

In force Nov

6, 1849.

lid.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the Assessment vaassessment in the county of Kane for the taxes of the year 1849, be and the same is hereby declared to be as good, valid and effectual as if it had been made and returned in strict conformity to law: Provided, that the provisions of Proviso. this section shall apply to the assessment in each and every county in which the assessment has not been completed and returned as provided for by law.

lowed.

§ 2. When the assessment has not been completed and Abatements alreturned within the time specified in the revenue law, the county court may allow abatements on over-assessments, at any term of said court prior to the June term thereof. This act to take effect and be in force from and after its passage. APPROVED November 6, 1849.