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AN ACT to amend “An act concerning the Public Revenue, approved In force, Feb. 26th Feb. 1839."
ransmit statement to
Sec. 1. Be it enacted by the People of the State of Illi- Assessors to nois, represented in the General Assembly, That hereafter as
by the 1st sessors shall have till the first Monday of June annually to Monday in make their returns ío the Clerks of the county commission-June. ers' courts of their respective counties; and any person feeling aggrieved by reason of the assessment of his or her proper- Persons agty, shall be allowed until the September term of the county grieved may commissioners' court of the proper county, in each year, to appeal. appeal to said court for the purposes set forth in the twelfth section of the act concerning the public revenue.
Sec. 2. The clerks of the county commissioners' courts of Clerks to the several counties, shall, immediately after the September term of their courts, annually, and by the first day of October, Auditor. transmit by' mail to the auditor of public accounts, a statement, as required by the thirteenth section of the act concerning the public revenue, and hereafter shall deliver to the col-To deliver to lectors of their respective counties, the list of taxable proper-collector, list ty returned to them by the assessors, on or before the second of taxable Monday of September, annually.
Sec. 3: Hereafter, collectors shall annually, and within Collectors to ten days after the times of holding the first terms of the cir- pay over into cuit courts of their respective counties, account to the audi- State Treasu
ry all moneys tor of public accounts for, and pay into the State treasury, all collected. moneys collected by them for the use of the State, deducting therefrom their commissions for collecting the same: Provided, That if the times of holding the term of any of the circuit courts should be previous to the first Monday in March, then, and in that case, the collectors of such counties shall in like manner account for, and pay into the State treasury, all such moneys, within ten days after the said first Monday in March.
Collectors to Sec. 4. The collectors of the several counties heretofore have an extension of
appointed, or hereafter to be appointed or elected, shall have time. an extension of time for making a final and annual settlement
with the county commissioners' courts of their respective counties, until the first Monday of June. They shall also make returns to the several circuit courts as required by the twenty-fifth section of the act to which this is an amendment, at least five days previous to the first day of the term of their
circuit courts respectively: they shall also be authorized to Delinquent publish the delinquent list of lands and town lots in any newslist to be published in any paper in this State, which, in the opinion of the collectors, newspaper
has the most extensive circulation in their respective counhaving the
ties; and in case any collector shall fail to make report of the most ext'nsive circulation. persons failing to pay taxes on lands, at the first term of the
circuit court, then he shall make such report to the next succeeding term of the court, and the said circuit court shall proceed as though application had been made to the first term of the circuit court, to give judgment as is now provid
ed for by law. If any collector shall fail to comply with any Penalty on of the provisions of this act, or the act to which this is an collectors for amendment, in relation to advertising delinquent lands, he neglect of duty.
shall be liable to a penalty of one hundred dollars, to be collected by an action of debt before any justice of the peace, or in the circuit court of his county, in the name of the coun
ty commissioners of the county. Assessors to
Sec. 5. Assessors shall also be required to value and asvalue proper-sess any lands or town lots not included in the list of lands ty.
and town lots furnished them by the clerks of the county commissioners' courts, which they may ascertain to be liable to taxation.
Sec. 6. The thirty-second section of the act to which this
is an amendment, is hereby repealed. Persons Sec. 7. So much of the act, to which this is an amendnot be in al- ment, as requires the pames of all persons listing taxable prophabetical or- perty to be arranged and written in alphabetical order, be, der.
and the same is hereby repealed; and assessors are hereby allowed to arrange and take the names of persons listing property in any manner most convenient to said assessor; except in listing lands, the lands shall be arranged by townships,
ranges and sections, in numerical order. Fees to SEC. 8. The following fees and compensation shall be alofficers.
lowed to the several officers and persons herein named, for services rendered under this, and the act to which this is an amendment. To sheriffs, for each tract of land or town lot sold for taxes, ten cents, to be collected as costs, and in the same manner as the principal sum: for each sheriff's deed, twenty-five cents, to be paid by the person receiving such deed. So much of the sixty-second section of the act to which this is an amendment, as allows collectors ten cents for each tract of land or town lot sold for taxes, be, and the same is hereby repealed. To clerks of the circuit court, for