128. All state and county taxes shall be extended by County clerks the respective county clerks upon the property in their to extend taxes. counties, upon the valuation produced by the equalization and assessment of property by the state board of equalization. Town, district, village, city and other taxes, shall also be extended against such assessed and equalized valuation of property within their respective jurisdictions. In the extension of taxes, the fraction of a cent shall be extended as one cent. 129. In all cases, where any real property has heretofore been or may hereafter be forfeited to the state for taxes, it shall be the duty of the clerk, when he is making up the amount of tax due on such real property for the current year, to add the amount of back tax, interest, penalty and printers' fees remaining due on such real property, with one year's interest at ten per cent. on the amount of tax due, to the tax of the current year, and the aggregate amount so added together shall be collected in like manner as the tax on other real property for that year may be collected: Provided, that the county clerk shall first carefully examine said list, and strike therefrom all errors, and otherwise make such corrections as may be necessary with respect to such property or tax. Forfeited pro perty. Statement of taxes charged, 130. When the books or lists for the collectors are completed, the county clerk shall make a complete state to be recorded. ment of the assessment and taxes charged, on blanks, and in conformity to instructions furnished to him by the auditor. The clerk shall record said statement, and forward it, properly certified, to said auditor. deductions and 131. It shall be the duty of the county clerk to make, Certificate of in each collector's book, a certificate of the rate of deduction additions. or addition determined by the state board of equalization in the county to which such books shall pertain; and, also, the rate of addition or deduction determined by the county board in the town, district, city or village to which such book shall pertain. The § 132. To each collector's book, a warrant, under the hand and official seal of the county clerk, shall be annexed, commanding the collector to collect from the several persons named in said book, the several sums entered in the column of totals, opposite their respective names. warrant shall direct the collector to pay over the several kinds of taxes that may be collected by him, to the respective officers entitled thereto, less the compensation for collection allowed him by law. QUALIFICATION OF TOWN AND DISTRICT COLLECTORS. of collectors. § 133. Every town or district collector, before he enters Qualification upon the duties of his office, and within eight days after he receives notice of the amount of taxes to be collected by him, Bond of collector. Delivery of col shall execute a bond, with two or more securities, to be approved by the county board, or supervisor and town clerk of his town, as the case may require, in double the amount of such taxes, conditioned for the faithful execution of his duties as such collector. Signatures to such bond, signed with a mark, shall be witnessed, but in no other case shall witness be required. Said bond shall be substantially in the following form, to-wit: Know all men by these presents, that we, A B, of the........of in the county of ...., in the state of Illinois, as town (or district) collector, and C D and E F, of the said county and state, as securities, are held and firmly bound unto the People of the State of Illinois, in the penal sum of for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors and administrators, firmly by these presents. Signed and sealed, this......day of ......., A. D. 18... The condition of the foregoing bond is such, that if the above bound A B shall perform all the duties required to be performed by him, as collector of the taxes for the year 18.., in the town (or district) of... in the county of Illinois, in the time and manner prescribed by law, and, when he shall be succeeded in office, shall surrender and deliver over to his successor in office all books, papers and moneys appertaining to his said office, then the foregoing bond to be void: otherwise to remain in full force. A B, [SEAL] He shall also take and subscribe an oath, to be indorsed on the back of the bond, substantially as follows: I do solemnly swear that I will support the constitution of the United States and the constitution of the state of Illinois, and that I will faithfully discharge the duties of the office of town (or district) collector, according to the best of my ability. § 134. The chairman of the county board (or town supervisor, as the case may require,) shall, within six days thereafter, file such bond, with such approval indorsed thereon, in the office of the recorder, who shall record the same, including the oath, in a separate book to be provided for the purpose, and when recorded, shall be filed in the ffice of the county clerk by the recorder. Said bond, when so filed for record, shall be a lien against the real estate of such town or district collector, until he shall have complied with the conditions thereof. DELIVERY OF COLLECTORS' BOOKS-WARRANTS. $135. The respective county clerks shall, on or before, lectors' books. or within ten days after the first day of December, annually, or as soon thereafter as the collectors are duly qualified, deliver to them the books for the collection of taxes; and it shall be the duty of the collectors, within such time, or as soon thereafter as they are qualified, to call at the clerk's office and receive said books. The tax book, provided for collecting all taxes charged against railroad property, and the capital stock of telegraph companies, shall be delivered to the county collector, within the same time, annually, or as soon thereafter as he is qualified. If the books for the collection of taxes are not completed and ready for delivery to the collectors at the time herein specified, they shall be delivered as soon as they are completed. 136. To each town or district collector's book a warrant, under the hand of the county clerk and seal of his office, shall be annexed, commanding such town or district collector to collect from the several persons named in said town or district collector's book, the several sums of taxes therein charged, opposite their respective names. § 137. In all cases the warrant shall authorize the town To levy by disor district collector, in case any person named in such col- tress and sale. lector's book shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person; and it shall require all payments therein specified to be made by such town or district collector on or before the first day of February next ensuing. § 138. The warrant shall direct the town or district col- Collectors to lector, after deducting the compensation to which he may be pay over funds. legally entitled, to pay over to the proper officers the amount of tax collected for the support of highways and bridges, and to the supervisor of the town the moneys which shall have been collected therein, to defray town expenses; to the proper school officers, the district school tax; to the city or incorporated town or village treasurer, or other proper officer, the taxes or special assessments collected by him for such city or incorporated town or village, or others, as often and at such times as may be demanded by the proper officer; and to the county collector, the county tax and the taxes payable to the state treasury collected by him. 139. On the delivery of the tax books to the town or district collectors, the clerk shall make a certified statement setting forth the name of each town or district collector, the amount of taxes to be collected and paid over for each purpose for which the tax is levied in each of the several towns or districts, cities and villages, and furnish the same to the county collector. APPOINTMENT OF COLLECTORS IN COUNTIES NOT UNDER TOWNSHIP ORGANIZATION, Clerk to make certified ment. state 140. Each county in this state, not under township Sheriffs to be organization, shall be a collection district, for the purposes of collectors. this act; and the sheriffs of such counties shall be, respectively, ex-officio, district collectors of such collection districts. VACANCIES AND RESIGNATIONS. Appointment § 141. If any town or district collector in this state shall refuse to serve, or shall die, resign or remove out of the of collectors. county, district or town for which he was elected or appointed, or the office becomes vacated in any other way, be fore he shall have entered upon or completed the duties of his office, or shall in any way be prevented from completing the same, the county or town board, as the case may require, shall forthwith appoint a collector for the remainder of the year, who shall give the like security and be subject to the like penalties, and have the same power and compensation as the town or district collector in whose place he was appointed, and the county collector shall forthwith be notified of such appointment. Such appointment shall not exonerate the former town collector or his securities from any liability incurred by him or them. No resignation of a town or district collector shall be accepted, unless sufficient cause is shown, nor shall the person resigning be re-appointed to complete the collections in the same or any other town or district in the county. Collections by § 142. The town or district collector so appointed shall former collector keep an account of all collections made by the former collector, so far as he can ascertain the same, and when any one shall present a receipt for taxes paid to the former collector, he shall mark against the amount of such taxes to whom and when paid. Extension of tion. § 143. In case of such appointment, the chairman of time for collec- the county board or the supervisor of the town, may extend the time for the collection of taxes, for a period not exceeding twenty days, of which extension the county collector shall be notified. Treasurers and sheriffs ex-officio collectors. Oath and bond of collector. TREASURER EX-OFFICIO COLLECTOR. § 144. The treasurers of counties under township organization and the sheriffs of counties not under township organization, shall be ex officio county collectors of their respective counties. § 145. Said collector shall, on or before the first day of December, annually, or as soon as he is elected and quali fied, and before he enters upon the duties of his office as collector, execute a bond, in addition to his bond as treasurer, in a penal sum of at least double the amount of state taxes to be collected in the year next thereafter, with two or more securities, who shall be residents of the said county, and owners of real estate located within this state, equal in value to the amount specified in the bond; which amount shall be determined, and which bond shall be approved by the county board. Each name shall be recited, in full, in the body of the bond. The signatures to such bond, signed by a mark, shall be witnessed, but in no other case shall witness be required. Such bond shall be substantially in the following form, to wit: Know all men by these presents, that we, A B, collector, and C D and E F, securities, all of the county of and state of Illinois, are held and firmly bound unto the People of the State of Illinois, in the penal sum of .......... dollars, for the payment of which, well and truly to be made, we bind ourselves, each of us, our heirs, executors and administrators, firmly by these presents. Signed and sealed, this .... day of...., 18.. The condition of the foregoing bond is such that if the above bound A B shall perform all the duties required to be performed by him as collector of the taxes for the year 18.., in the county of........, in the state of Illinois, in the time and manner prescribed by law, and when he shall be succeeded in office, shall surrender and deliver over to his successor in office all books, papers and moneys appertaining to his said office, then the foregoing bond to be void: otherwise to remain in full force. He shall also take and subscribe an oath, to be indorsed on the back of the bond, substantially as follows: approve bond. I do solemnly swear that I will support the constitution of the United States and the constitution of the state of Illinois, and that I will faithfully discharge the duties of the office of county collector according to the best of my ability. § 146. The collector's bond shall be approved by the County board to county board, and shall be recorded on the records of said board, and forthwith mailed to the auditor by the county clerk. Said clerk shall attach his certificate to said bond, under the seal of his office, showing that it has been duly approved and recorded. Said bond, when approved and recorded, shall be a lien against the real estate of such collector until he shall have complied with the conditions thereof. County board 147. The chairman of the county board, the county Chairman of judge and the county clerk shall have power and authority and co'nty judge to approve the bond of the county collector in like manner to approve bond as the county board has to approve said collector's bond; and said bond, when so approved, shall be subject to the several provisions of this act, the same as if approved by said board. § 148. The collector's bond, when received by the au ditor, and if found to be made in conformity to law, and the securities satisfactory, shall be filed in his office and the fact thereof certified to the county clerk. If the auditor finds said bond to be not in accordance with law, or if he has reason to doubt the sufficiency of the surety, he shall return the bond to the county clerk, who shall notify the collector to make a sufficient bond. If a new bond is required, it shall be approved and recorded and subject to the requirements of this section, the same as the first bond given by the collector. No tax books or lists shall be placed in the hands of the county collector until the auditor's certificate, under the seal of his office, has been received by the county clerk, showing that the collector's bond has been received and filed in the auditor's office. Nothing in this section shall be construed as relieving the securities of a collector from liabilities incurred under a bond not approved and filed by the auditor. Bond to be filed auditor's of fice. bond. 149. The securities on any bond given in pursuance Securities on of this act, or either of them, may at any time after the execution of said bond, if they, or either of them, have good |