court house of the said county, for the amount of said taxes, interest, and costs due thereon. [Id., Sec. 47.]

Such Circuit Court, at the term aforesaid, is required to call the docket of such cases, and if upon such calling, any defense be offered by any of the owners of lands delinquent and reported, or by any person having a claim or interest therein, it shall hear and determine the same in a summary way, without pleadings; and if no defense be made, to pronounce judgment against the said lands and direct the Clerk to issue an order for their sale. [Id., 445, Sec. 58.] On the day specified in the Collector's notice, it is the duty of that officer to attend at the court house in his county, and then and there, at the hour of ten o'clock in the forenoon, to proceed to offer for sale, separately, each tract of land in the said list, on which the taxes and costs have not then been paid; and the person offering to pay the taxes and costs, for the least quantity of land, becomes the purchaser of such quantity, to be taken from the east side of the tract. [Id., Sec. 51.

"Any person or persons owning or claiming lands advertised for sale as aforesaid, may pay the taxes, interest and costs due thereon, to the Collector of the county in which the same are situated, at any time before the sale thereof." [Id., 446, Sec. 61.]

In respect to lands designated and known as Illinois and Michigan Canal Lands, sold upon a credit, there are a number of special provisions. Where purchasers fail to pay the taxes assessed on them, it is the duty of the Collector to report such failure to the acting Commissioner of the said canal, and thenceforth all right, interest and title of the said purchaser ceases; and said lands are not permitted in any case to be sold for the non-payment of taxes, and any sale, if made, is declared to be absolutely void. [Id., 450, Sec. 94.]

"That if the taxes upon the said property assessed as

aforesaid, shall not be paid according to law, and it shall be necessary to sell the same for taxes, such sales shall extend to the interest paid, and all improvements thereon; the fee simple title to said property still remaining in the State. [Id., 590, Sec. 2.]

Every tract of land offered for sale by any Collector as hereinbefore provided, and not sold for want of bidders, is considered as forfeit to the people, and the claims thereto of the former owner or owners utterly transferred to and vested in the State of Illinois; yet lands thus forfeited may be redeemed at any time within two years, by paying to the Clerk of the County Commissioners' Court of the county in which said lands may be situated, double the amount for which such real estate was forfeited, and all taxes accruing thereon to the time of redemption, with interest on each year's tax, at the rate of six per cent, from the first Monday of May in each year to the time of redemption. Infants, femmes covert and lunatics may redeem at any time within one year after the removal of such disability or disabilities. [Id., 449, Sec. 78.]

Concerning forfeited lands, as contradistinguished from such as shall be sold by the Collector for taxes as herein above mentioned, it is provided that every two years from the first Monday of September, eighteen hundred and fortyfive, the Clerks of the County Commissioners' Courts of the several counties respectively shall cause them to be sold at public auction. When any sale of any lot thus forfeited shall be effected, it is the duty of such Clerk to deliver to the purchaser a certificate of purchase, which, on being presented to the Auditor, entitles the legal holder thereof to a deed "conveying all the right, title, interest and claim of the State to the tracts or lots described in said certificate." [Id., 450, Sec. 87.]

XIV. LAND TAX FORFEITURES AND REDEMPTIONS IN ILLINOIS.

The method provided for the collection of taxes on lands, was indicated in the preceding article. Upon a sale by the Sheriff, acting as Collector, the title of the original owner is overshadowed by the paramount claim and lien of the people of the State. But "real estate sold for delinquent taxes, may be redeemed at any time before the expiration of two years from the date of sale, by the payment in specie, to the Clerk of the County Commissioners' Court of the proper county, of double the amount for which the same was sold, and all taxes accruing after such sale, unless such subsequent taxes have been paid to the Collector, as may be shown by the Collector's receipt, by the person redeeming, with six per cent interest thereon from the first day of May in each year up to the time of payment; provided, that if the real estate of any infant, femme covert, or lunatic, be sold for taxes, the same may be redeemed at any time within one year after such disability shall be removed, upon the terms specified in this section." [R. S., 447, Sec. 69.]

"At any time after the expiration of two years from the sale of any real estate for taxes, if the same shall not have been redeemed, the Collector, on request, and on the production of the certificate of purchase, shall execute and deliver to the purchaser, his heirs or assigns, a deed of conveyance. for the real estate described in such certificate." [Id., Sec. 71.] "The deed so made by the Collector, shall be acknowledged and recorded in the same manner as other conveyances of real estate, and shall vest in the grantee, his heirs or assigns, the title of the property therein described." [Id., Sec. 72.]

Where purchasers of land sold for taxes, shall neglect to pay the taxes thereon, and such land shall be again sold for taxes before the expiration of two years from the date of his

or her purchase, such purchaser is not entitled to a deed for the land until the expiration of two years from the date of the second sale; during which time the land is subject to redemption upon the usual terms, except that the person redeeming is only required to pay for the use of such purchaser, the amount paid for the land, and double the amount paid by the second purchaser.* [Id., 451, Sec. 97.]

XV. LIMITATION OF ACTIONS FOR THE RECOVERY OF REAL ESTATE IN ILLINOIS.

The statutes provide that no person having any right of entry into any lands, tenements or hereditaments, shall make an entry therein, but within twenty years next after such right shall have accrued; and that such person shall be barred from any entry afterwards. [R. S., 349, Sec. 6.]

That every real, possessory, ancestral or mixed action, or writ of right brought for the recovery of any lands, tenements or hereditaments, shall be brought within twenty years next after the right or title thereto, or cause of such action accrued, and not after. [Id., Sec. 7.]

That every real, possessory, ancestral or mixed action, or writ of right brought for the recovery of any lands, tenements or hereditaments, of which any person may be possessed by actual residence thereon, having a connected title in law or equity, deducible of record, from this State or the United States, or from any public officer or other person authorized by the laws of this State, to sell such land for the non-payment of taxes, or from any Sheriff, Marshal, or other person authorized to sell such land on execution, or under any order, judgment, or decree, of any Court of Record, shall be brought within seven years next after possession being

* In a sale for taxes under special authority, every substantial requisite of the statutes of the State must be complied with either to divest an individual of his property, or to invest a purchaser with a valid title. [4 Peters, 349.]

A poll tax is inhibited by the Constitution of Illinois, and cannot, therefore, be legally imposed or collected. [Breese, 183.]

taken as aforesaid; but when the possession shall acquire such title after taking such possession, the limitation shall begin to run from the time of acquiring title. [Id., Sec. 8.]

But possession, to bar such rights, actions, and suits, must have been continued in manner aforesaid, for the term of seven years next preceding the time of asserting the right of entry, or the commencement of any suit or action. Id., Sec. 9.]

It is further provided, that no person who has or may have any right of entry into any lands, tenements, or hereditaments, of which any person may be possessed, by actual residence thereon, having a connected title in law or equity, deducible of record from this State, or the United States, or from any public officer, or other person authorized by the laws of this State to sell such lands for the non-payment of taxes, or from any Sheriff, Marshal, or other person authorized to sell such land on execution, or under any order, judgment, or decree, of any Court of Record, shall make any entry therein, except within seven years from the time of such possession being taken; but when the possessor shall acquire such title after the time of taking such possession, the limitation shall begin to run from the time of acquiring title. [Id. 350, Sec. 11.]

In all the foregoing cases in which the person or persons who shall have any right of entry, title, or cause of action, shall be, at the time of such right of entry, title, or cause of action, under the age of twenty-one years, insane, or femme covert, such person or persons may make such entry, or institute such action, so that the same may be done within such time as is within the time limited after his or her becoming of full age, sane, or femme sole. [Id., Sec. 14.]

The limitation upon actions of trespass, trover, replevin, for rent, on parol demise, account, upon the case (except slander and actions for malicious prosecutionsand such actions as concern the trade of merchandise between merchant and merchant, their factors, or agents) is five years; upon assault, battery, wounding,