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58. If no defence be interposed, court may render judgment and order sale; form of order of sale.

59. Form to be pursued, &c.

60. Clerk to deliver copy of report, with the order of court to collector, which shall be deemed process for sale of the lands; sale of lands and return thereof.

61. Tax may be paid at any time before sale; collector to make report of such payment.

62. In description of lands, letters and figures may be used.

63. County commissioners' clerk to attend


and keep record thereof; unsold lands stricken
off to the State.

64. Certified record and list of forfeited lands, to be
forwarded to auditor.

65. Penalty, if clerk fail to attend sale of lands.
66. Collectors to make payment into State treasury
in thirty days; into county treasury in ten
days; county orders, when paid in.

67. Purchaser of lands to receive certificate, &c.
68. Certificate assignable.

69. Real estate, how may be redeemed; rights of infants, &c., saved.

70. Collectors and clerks prohibited from purchasing at tax sales.

71. Collectors' deeds, when to be made; one decd
may include several tracts of land.

72. Deed to be acknowledged and recorded.
73. Deed, what to be evidence of; what to be proved
in order to defeat title under such deed;
claimant against deed must show title.
74. Successor of collector making sale, may make
deed for him; vacancy, how filled.

75. Sale to be valid, notwithstanding error in name
of owner.

76. Records of county court, and copies thereof, what to be evidence of.

77. Lands stricken off to State to be absolutely forfeited; other titles barred.

78. May, however, be redeemed; how redeemed; rights of minors, &c., saved.

79. Clerk to make return, semi-annually, to the auditor, of lands so redeemed; shall also make payment.

80. When land forfeited to the State and not redeemed, shall be sold; by whom sold; clerk's


81. Auditor to furnish clerks with lists of forfeited lands, biennially.


82. Publication of notice of sale of forfeited lands, how made.

83. Lands not to be sold for less than all taxes, interest and costs due.

84. Time and manner of sale; continuance thereof.
85. If payment not made forthwith, land may be re-

86. Certificate to be given to purchaser.
87. Auditor, on presentation of such certificate, to
make deed; his fee therefor.

88. Forfeited lands not sold at auction, to be sold at
private sale.

89. Auditor's deeds, where to be recorded.
90. Officer selling, the State or county not to be lia
ble to purchaser for money paid in error.
91. Proof of erroneous sales, how made; entry

92. Clerks to pay over redemption money; failure
to vacate office; vacancy, how filled.

93. Lands sold by State to be taxed; lands forfeited to State not to be taxed.

94. Canal lands to be forfeited and sold for non-payment of taxes.

95. Purchaser receiving redemption money releases his claim to land.

96. Costs on advertised lands to be paid.

97. Purchaser suffering second sale, to lose benefit

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SECTION 1. All property, real and personal, within this State, shall be liable to taxation, subject to the exceptions hereinafter stated.

SEC. 2. The term "real property," with respect to the assessment and collection of the revenue, shall be construed to include all lands within this State, and all buildings and other things erected on, or affixed to, the same; and the terms "lands" and "lots," whenever they occur in this chapter shall be construed as having the same meaning as "real property."

SEC. 3. The term "personal property" shall be construed to include all household furniture, goods and chattels, all ships and vessels, whether at home or abroad, all moneys on hand, and moneys loaned, whether within or without the State, all

public stocks, stocks in turnpikes, bridges, insurance companies and moneyed corporations; also, all commissions, and every species of property not included in the description of real estate.

SEC. 4. The following property shall be exempt from taxation: First, the real and personal property of the United States and of this State. Secondly, all lands sold by the United States, until the term of five years from the sale thereof, shall have expired: Provided, That if Congress shall pass a law, expressing the consent of the federal government that such lands may be taxed as soon as sold, then they shall be subject to taxation in accordance with the provisions of such law: Provided further, That this exemption shall not extend to lands acquired by the United States by purchase of individuals on the re-sale of such lands by the United States. Thirdly, all lands belonging to the school fund of any township in this State, and every school house, court house, jail, and the land whereon such buildings are situated, all property which is, or may be exempt from taxation by special law, and all county lands and buildings set apart for county purposes, not to exceed five acres. Fourthly, every building erected for religious worship, the pews and furniture within the same, and the land whereon such building is situated, not exceeding ten acres; also, every burial ground not exceeding ten acres, or such quantity as in any case may have heretofore been exempted by law: Provided, That such personal or real property shall not be exempt from taxation longer than the same is so used. Fifthly, every building erected for the use of any literary, religious, benevolent, charitable or scientific institution, and the tract of land on which the same is situated, not exceeding ten acres; also, the personal property belonging to any such institution, and connected with, and set apart for the use thereof.

SEC. 5. Lands reserved to, or for any individual, by any treaty between the United States and any Indian tribe, or nation, shall be liable to taxation from the date of the confirmation of such treaty.

SEC. 6. Every person exercising the business of a stock or exchange broker, in buying or selling stocks, bank notes, gold or silver money, or bills of exchange, or lottery tickets, shall be required to obtain a license therefor from the clerk of the county commissioners' court of the county in which he resides, which shall authorize him to carry on such business for one year from the date thereof; for which license he shall pay to the said clerk for the use of the State, the sum of one hundred dollars. Any broker failing to obtain such license, on or before the first day of May in each year, shall forfeit and pay to the State the sum of five hundred dollars, to be recovered by action of debt in the name of the State of Illinois, in any court having jurisdiction of the amount.

SEC. 7. Every hawker or peddler who may desire to hawk or peddle any goods, wares, merchandize or clocks, throughout the State, shall, on the payment of fifty dollars for the use of said State, to the secretary of State, be entitled to receive a license authorizing him to pursue such occupation in every county of the State; and any hawker or peddler may procure a license for a single county on the payment to the county commissioners' clerk of said county, for the use of the county, the sum of ten dollars. Any person pursuing the occupation of a hawker or peddler within this State, or any of the counties thereof, without license, shall forfeit and pay, one-half for the use of the person complaining thereof, and the other half for the use of the State, the sum of one hundred dollars, to be recovered by action of debt in the name of the State of Illinois, before any justice of the peace, or probate justice of the peace, subject to appeal to the circuit court as in other cases:

Provided, That this section shall not apply to persons whose ordinary occupation is not that of a peddler, nor to those engaged in vending articles manufactured in this State.

SEC. 8. The county commissioners' court shall have the power to levy a tax in their respective counties for county purposes, but they shall in no case exceed the amount of four mills on each dollar's worth of property, unless specially authorized by law; and said county tax shall be levied at the March term of said courts, and collected with the State revenue. The same lien created to secure the State revenue, shall also exist in favor of the county revenue.

SEC. 9. The county revenue shall be collected in gold and silver coin, county orders and jury certificates issued by the county, and in no other currency.

SEC. 10. The minimum value of all lands in this State for the purpose of taxation, shall be three dollars per acre.

SEC. 11. It shall be the duty of the auditor of public accounts, in cases where such abstracts have not already been obtained, and as the same may become necessary, to obtain from the several land offices of the United States at which lands within this State are sold, abstracts, containing a description of all lands sold at each office, the dates of sale, and the names of purchasers; also, maps of the several land districts, where such abstracts and maps have not already been procured. SEC. 12. The auditor shall annually transmit to the said clerks, on or before the first day of February, a list of all lands in their respective counties which may have become subject to taxation within the preceding year.

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SEC. 13. The treasurer of each county shall be ex officio the assessor. Before he enters upon the discharge of the duties of his office of assessor, he shall take and subscribe the following oath or affirmation: "I, A. B., do solemnly swear, (or affirm, as the case may be,) that I will faithfully, diligently and impartially perform all the duties required of me by law, as the assessor of taxable property in the county of and that I will in no instance value any lands as low as at three dollars per acre, which I believe to be worth more." A refusal or neglect of the treasurer to qualify and act as assessor, shall vacate his office as treasurer, and the county commissioners' court shall thereupon appoint some suitable person to fill such vacancy, who shall hold his office until his successor is duly elected and qualified. The treasurer shall keep his office at the county seat, and his neglect to do so shall vacate his office which may be filled as aforesaid.

SEC. 11. Every clerk shall, on or before the first Monday of March, in each year, cause to be delivered to the assessor of his county, in a well bound book, a transcript containing a list and description of all taxable lands and town lots lying within his county, except such as have been sold to the State, and remain unredeemed, with the names of purchasers of lands from the United States and from this State, together with the names of the present owners in a separate column when the same are known; and the said transcript when returned by the assessor, shall be kept by the said clerk in his office for the use of future assessors. He shall, annually before delivering said transcript to the said assessor, add thereto the auditor's list of lands in his county, which may have become taxable during the preceding year. He shall also specify in a separate and distinct list, and deliver the same to the assessor as aforesaid, all delinquent lands and town lots lying within bis county, which may have been previous to that time forfeited to the State for taxes, and are unredeemed from such forfeiture; and each year before delivering the same to the assessor, he shall add thereto the unredeemed lands and town lots

which may have been forfeited to the State subsequent to the previous assessment, and said lists of lands and town lots shall be made out in numerical order: Provided, That where such transcripts and lists have heretofore been made, the said transcripts and lists shall be furnished by the clerks to the assessor, with such additions as are herein specified.

SEC. 15. The assessor of each county shall, upon the receipt of such transscript, proceed to make out lists of all taxable property within his county, the said lists being of tabular form, with separate columns for the names of owners of property, the kind of property, the value of each kind, and the total value of each person's taxable property, and such other columns as may be deemed necessary, as

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The assessor shall in no case include in such list any delinquent lands or town lots belonging to the State.

SEC. 16. Each assessor shall, without delay, on being provided with the lists aforesaid, proceed to take a list of the taxable property in his county, and assess the value thereof, by going to the place of residence of each owner of taxable property in his county. He may, if he shall deem it necessary, require every owner of taxable property to give in, under oath, either by himself or agent, a list and description of all his taxable lands, by townships, ranges, quarter-sections, tracts, lots or parts thereof, and the number of acres in each tract, with the improvements thereon, all town lots with the improvements thereon, all pleasure carriages, whether with two or four wheels, all horses, mares, jacks, jennies, mules, indentured servants, neat cattle, ships and vessels, stocks, money on hand and at interest, household furniture, and every other description of personal property, all capi

tal employed each year in merchandizing, adopting as a criterion the value of the greatest amount of goods on hand at any time in the year; and he shall, in the presence of such person, enter the same in his book, and value each tract or lot separately, and each species of personal property separately, placing the description and value in figures opposite the name of the person owning or listing the same: Frovided, That unimproved town lots may be listed and assessed in blocks.

SEC. 17. If any assessor shall be unable to find the owner of any lands or lots contained in his list, he shall value the same according to the best information he can procure, and enter the same on his list in the name of the patentee or present owner, if known.

SEC. 18. If any person shall give a false or fraudulent list, or refuse to deliver to the assessor, when called on for that purpose, a list of his or her taxable property, as required by law, the said assessor, as a penalty therefor, shall assess the property of such person at double its value.

SEC. 19. Lands and town lots owned by non-residents of the county, when once correctly listed for taxation by their owners, shall not be required to be listed again by them till a sub-division or change of ownership takes place.

SEC. 20. If any real or personal property shall be omitted in the assessment of any year or number of years, the same when discovered, shall be assessed by the assessor for the time being, and placed upon the assessment list with the arrearages of tax which might have been assessed with six per cent. interest thereon, from the time the same ought to have been paid; the clerk of the county commissioners' court shall also have power to list any property omitted for a previous year or years, and add the same to the collector's list, and report the same to the county commissioners' court at their next term; and said court is required to enter the same of record, and charge the collector with the same, and the clerk to certify said charges to the auditor at the time of certifying the allowances made to collectors. SEC. 21. Every assessor shall complete the assessment of property in his county, on or before the first Monday of August in each year, and return to the county commissioners' clerk the abstract of lands furnished him by said clerk, also the list of delinquent real estate forfeited to the State and still owned by the same, with the valuation thereof, and his list and description of all taxable property within the county, with the names of owners when known, and valuation.

SEC. 22. The clerks shall make out copies of the said lists, and on or before the second Monday of September in each year, transmit a copy of the list of forfeited lands and lots with the valuation thereof to the auditor, and deliver a copy of the other to the collector of his county for the purpose of collection; and the commissioners' court shall be required to make all necessary corrections in the same. SEC. 23. The assessor shall add up his own figures in the columns, expressing the total valuation of real estate, the total valuation of personal property, and the total amount of State tax, county tax and road tax.

SEC. 24. Every clerk shall immediately after the September term of the county commissioners' court transmit by mail to the auditor, a statement of the aggregate amount of State tax assessed in his county, and the auditor shall charge the same to the collector.

SEC. 25. The clerk of the county commissioners' court shall, at the same time as aforesaid, transmit to the auditor, a statement showing the aggregate amount of taxes on real estate in his county for State and county purposes respectively; also, a statement of the amount of taxes on personal property for State and county pur

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