the Court of Probate, for probate of the same, and any witness attesting such will, testament or ccdicil, shall reside without the limits of this State, it shall be lawful for the Probate Justice to issue a dedimus potestatem, or commission, annexed to such will testament or codicil, directed to some Judge, Justice of the Peace, Mayor or other chief magistrate of the city, town, corporation or county where such witness may be found, authorizing the taking and certifying of his or her attestation in due form of law. And if the person to whom any such commission shall be directed, shall certify, in the manner that such acts are usually authenticated, that the witness personally appeared before him, and made oath or affirmation that the testator or testatrix signed and published the writing annexed to such commission, as his or her last will and testament; or that some other person signed it by his or her direction; that he or she was of sound mind and memory; and that he or she subscribed his or her name as a witness thereto, in the presence of the testator or testatrix, and at his or her request; such oath or af firmation shall have the same operation and the will shall be admitted to probate in like manner, as if such oath or affirmation had been made in the Court of Probate from whence such commission issued." [Id., Sec. 4.]

"In all cases, wherein a Probate Justice of the Peace, or such other person as may be authorized by law to grant probate of wills and testaments, may and shall have become a witness to any will or testament which is required by law to be proved before him as such Probate Justice of the Peace, or person authorized to grant probate as aforesaid, and the testimony of such witness is necessary to the proof of the same, then, and in such case, it shall be his duty to go before the Circuit Court of the county in which such will is to be admitted to record, and make proof of the execution of the same, in the same manner that probate of wills is required to be made in other cases. And it shall be the duty of the

Clerk of the Circuit Court aforesaid, forthwith to certify such will, proven as aforesaid, to the Probate Court of the county; and said will shall, thereupon, have the same force and effect that it would have had if it had been proven by one credible witness before the Court of Probate; and if there are other witnesses to said will, the Court of Probate shall take their evidence in support of said will, as in other cases." [Id., Sec. 5.]

"After any original will shall have been admitted to probate, the statute requires the Probate Justice to record the same in books to be provided and kept for that purpose; and any authenticated copy thereof certified under the hand and seal of said Probate Justice, is evidence in any court of law or equity. [Id., 540, Sec. 16.]

Any will, testament and codicil, or authenticated copies thereof, proven according to the laws of any of the United States, or the territories thereof, or of any country out of the limits of the United States, and touching or concerning estates within this State, accompanied with a certificate of the proper officer or officers, that such will, testament, codicil or copy thereof, was duly executed and proved, agreeably to the laws and usages of that State or country in which the same was executed, shall be recorded as aforesaid, and shall be good and available in law, in like manner as wills made and executed in this State.* [Id., 538, Sec. 8.]

XII. THE TITLE TO REAL ESTATE BY DESCENT IN ILLINOIS.

By the Revised Statutes of Illinois, the estates, both real and personal, of resident or non-resident proprietors dying intestate, or whose estates or any part thereof, shall be deemed

*At least two subscribing witnesses are necessary to the validity of wills in Illinois, and the same number are required to prove it, unless their death or absence be such as to admit secondary proof. [Breese, 46.]

A will attested by three or more witnesses, some of whom is or are incompetent, is valid, if two of them are credible and competent. [Idem.]

and taken as intestate estate, and after all just debts and claims against such estates shall be paid as aforesaid, shall descend to and be distributed to his or her children and their descendants, in equal parts; the descendants of a deceased child or grandchild taking the share of their deceased parent, in equal parts among them: and when there shall be no children of the intestate, nor descendants of such children, and no widow, then to the parents, brothers and sisters of the deceased person and their descendants, in equal parts among them; allowing to each of the parents, if living, a child's part, or to the survivor of them, if one be dead, a double portion; and if there be no parent living, then to the brothers and sisters of the intestate, and their descendants. When there shall be a widow and no child or children, or descendants of a child or children of the intestate, then the one-half of the real estate, and the whole of the personal estate, shall go to such widow, as her exclusive estate forever; subject to her absolute disposition and control, to be governed in all respects by the same rules and regulations as are or may be provided in cases of estates of femmes sole: if there be no children of the intestate, or descendants of such chil· dren, and no parents, brothers, or sisters, or descendants of brothers and sisters, and no widow, then such estate shall descend in equal parts to the next of kin to the intestate, in equal degree, computing by the rules of the civil law; and there shall be no representation among collaterals, except with the descendants of the brothers and sisters of the intestate; and in no case shall there be a distinction between the kindred of the whole and the half blood, saving to the widow, in all cases her dower, as provided by law. [R. S., 545, Sec. 46.]

"When any femine covert shall die intestate, leaving no child or children, or descendants of a child or children, then the one-half of the real estate of the decedent shall descend

and go to her husband, as his exclusive estate forever." [Id., 546, Sec. 47.]

"Upon the decease of any alien, having title to, or interest in, any lands or tenements, such lands and tenements shall pass and descend in the same manner as if such alien were a citizen of the United States; and it shall be no objection to any person having an interest in such estate, that they are not citizens of the United States; but all such persons shall have the same rights and remedies, and in all things be placed on the same footing as natural born citizens, and actual residents of the United States." [Id., 48, Sec. 1.]

It is further provided, that if any person shall die, seized of any real estate, without having devised the same, and leaving no heirs or representatives capable of inheriting the same, or the devisees thereof capable of holding the same, such estate shall escheat to and vest in the State. 225, Sec. 1.]

[Id.,

XIII. THE LEVY AND COLLECTION OF LAND TAXES IN ILLINOIS.

All real estate within the State is liable to taxation, except such as belongs to the State, or to the United States; lands sold by the United States within the preceding five years; lands belonging to township school funds; lands whereon any school house, court house, or jail, shall have been erected; lands not exceeding five acres whereon any county buildings are situated; not exceeding ten acres whereon any church shall have been erected; burial grounds not exceeding ten acres; and grounds on which any building belonging to any literary, religious, benevolent, charitable, or scientific institution, shall be situated, not exceeding ten

acres.

The statutes invest the County Commissioners' Court with the power to levy taxes in their respective counties, for coun

ty purposes, under the restrictions that they shall not, unless specially authorized by law, levy a tax that shall exceed four mills on each dollar's worth of property. County taxes are required to be levied at the March terms of such courts, and to be collected with the State revenue, in the manner hereinafter indicated. [R. S., 438, Sec. 8.]

On or before the first day of February, annually, the Auditor of Public Accounts in Illinois is required to prepare and transmit to the Clerks of the Commissioners' Courts for the several counties, a list of lands which have become subject to taxation within the preceding year, from which such Clerks are enabled to prepare the Assessor's book. The Treasurer of each county is ex-officio the Assessor. [Id., Sec. 12, 13.]

It is made the duty of every Clerk of the County Commissioners' Court, on or before the first Monday of March in each year, to 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 shall 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, is required to be kept for the use of future AssesTo this, the lands contained in the Auditor's list are required to be added.

sors.

Such Clerk is also required to specify, in a separate and distinct list, and deliver the same to the Assessor, all delinquent lands and town lots lying within his county, which may have been previous to that time forfeited to the State for taxes, and remaining unredeemed from such forfeiture. [Id., Sec. 11.]

The Treasurer, in the capacity of Assessor, upon the receipt of such transcript and list, is required to prepare a list