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of all taxable property within his county, and to proceed to assess the value thereof by going to the place of residence of each owner of taxable property within his county. And if he shall deem it necessary, he may 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 capital employed each year in merchandising, adopting as a criterion, the value of the greatest amount of goods on hand at any time in the year, and he (the Assessor) 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, provided that unimproved town lots may be listed and assessed in blocks." [Id., 439, Sec. 16.]

The minimum value of all lands in the State for the purpose of taxation is three dollars per acre.

"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." [Id., 440, Sec. 17.]

"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." [Id., Sec. 18.]

"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 subdivision or change of ownership takes place." [Id., Sec. 19.]

"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." [Id., Sec. 20.]

"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' Court 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." Id., 440, Sec. 21.]

"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." [Id., Sec. 22.] "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." [Id., Sec. 23.]

"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." [Id., Sec. 24.]

"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 tax 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 purposes respectively, together with a statement of the rate of taxation levied for county purposes in this county." [Id., 441, Sec. 25.

The statutes make ample provision for correcting errors in the assessment rolls, where any person shall feel himself aggrived by the assessment of his property. The County Commissioners' Court, at the September term thereof, next succeeding the assessment, has the power, on the application of any person whose property has been assessed during the current year, to review the record and list certified by the Clerk; and if it shall be made to appear by credible proof, that the valuation of the Assessor was too high, such court in its discretion may order a reduction. But the party aggrieved must apply at the September term next succeeding the assessment complained of, or he will be concluded by the assessment as made by the Assessor.

The Sheriff of each county in Illinois, is ex-officio Collec tor of taxes levied therein. After having given a bond to the people of the State, for the faithful performance of his duty as Collector of taxes, it is his duty to receive from the County Commissioner's Clerk, the assessed list, and to proceed to collect the taxes charged in said list, by calling upon

each person residing in his county, at his or her usual place of residence, and requiring payment thereof.

It is the duty of such Clerk to deliver the assessment list to the Sheriff, on the second Monday of September annually, or as soon thereafter as such Sheriff shall have given his bond as above provided. [Id., 442, Sec. 31.]

Upon the receipt of the list by the Sheriff, a lien upon the forfeit assessed, attaches for the tax; and no sale or transfer of the same after that time, can defeat or affect such lien. The property may be seized by the Collector and by him sold to discharge the taxes and the costs and expenses of collection. [Id., Sec. 33.]

The statute further provides that in case any person shall refuse or neglect to pay his or her taxes when demanded, or within ten days thereafter, it shall be the duty of the Collector to levy the same, together with the costs and charges that may accrue by distress and sale of the personal property of such person as ought to pay the same wherever the same may be found in the county. No real estate can be legally sold for taxes, whilst personal property can be found by the Collector. But no sale is valid unless, by advertisements posted in at least three public places in the precinct where such sale shall take place, at least ten days previous to the day of sale, the Collector shall have notified the public of the time and place thereof, and the property to be sold. [Id., Sec. 35, 36.]

The sale is required to be at public auction, and if practi cable, no more property than is sufficient to pay the tax, costs and charges due, should be sold. "Land shall, if convenient, be sold in parcels, and if sold for more than the amount of the tax, costs and charges, the surplus shall be returned to the owner of such property." [Id., Sec. 37.]

State taxes are required to be collected in gold and silver coin, and Auditor's warrants; and county taxes, in gold and silver coin, Auditor's warrants, or jury certificates.

On or before the first Monday of March next ensuing the receipt of the tax list by the Sheriffs of the several counties, they are required to pay all taxes by them collected for State purposes, into the State treasury. As to county taxes, every Collector is required to pay all sums collected into the county treasury at the end of every month, except county orders and jury certificates; and on the first Monday of June annually, it is his duty to make a final settlement, and to account for and pay over the whole amount of revenue due the county, deducting therefrom the amount of taxes he may have been unable to collect, by reason of the insolvency, removal, or non-residence of persons charged with taxes. [Id., Sec. 43, 44.]

But when any person owning lands in any county shall fail to pay taxes assessed thereon, and the Collectors shall be unable to find any personal property of such person in his county, whereon to levy, of a value sufficient to pay the taxes and costs, it is made the duty of the Collector to make report thereof to the Circuit Court of his county, at the first term thereof in each year. [Id., 444, Sec. 46.]

At least six weeks notice of such report and application, however, is necessary, to be published in some newspaper printed in the said county, if any such there be, or if there be none, then in the nearest newspaper in the State; which notice is required to contain the names of the owner or owners, if known, the amount of the delinquent tax, interest, and costs due thereon, and the year or years for which the same are due; and to mention his intended application to the court for judgment against said lands, and for an order to sell the same, for the satisfaction of such taxes, interest, and costs; and that on the fourth Tuesday next succeeding the day fixed by law for the commencement of the said term of the said Circuit Court, all the lands against which judgment shall be pronounced, and for the sale of which, such order is required to be made, will be exposed to public sale at the

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