he makes oath, or otherwise satisfies the collector, that he did not own such real property on the preceding 1st day of May. [See § 183.

256. LIEN IN FAVOR OF AGENT, ETC., FOR TAX PAID.] § 256. When property is assessed to any person as agent for another, or in a representative capacity, such person shall have a lien upon such property, or any property of his principal in his possession, until he is indemnified against the payment thereof, or, if he has paid the tax, until he is reimbursed for such payment. [See §§ 6, 9, 19. 7 Legal News, 360.

WHO NOT ELIGIBLE AS BONDSMAN.

257. CERTAIN OFFICERS.] § 257. No judge of the County Court, chairman of the county board, clerk of the Circuit Court, county clerk, sheriff, deputy sheriff or coroner shall be permitted to be a surety on the bond of a county, town, district or deputy collector or county treasurer.

LIABILITY ON BONDS.

258. SPECIFIED.] § 258. The bond of every county, town or district collector shall be held to be security for the payment by such collector to the State Treasurer, county treasurer, and the several cities, towns and villages, and proper authorities and persons, respectively, of all taxes and special assessments which may be collected or received by him on their behalf, by virtue of any law in force at the time of giving such bond, or that may be passed to take effect thereafter.

SUIT AGAINST COLLECTORS.

259. SUIT BY AUDITOR.] § 259. Upon the failure of any collector to make settlement with the Auditor, or to pay money into the State treasury, it shall be the duty of the Auditor to sue the collector and his sureties upon the bond of such collector, or to sue the collector in such form as may be necessary, and take all such proceedings, either upon such bond or otherwise, as may be necessary to protect the interests of the State. [As amended by act approved March 24, 1874.

260. JURISDICTION-POWER OF COURT.] § 260. When suit is instituted in behalf of the State, it may be in either division of the Supreme Court, or in the Sangamon County Circuit Court, or in any court of record in this State having jurisdiction of the amount; and process may be directed to any county in the State. In any proceeding against any officer or person whose duty it is to collect, receive, settle for or pay over any of the revenues of the State, whether the proceeding be by suit on the bond of such officer or person, or otherwise, the court in which such proceeding is pending shall have power, in a summary way, to compel such officer or person to exhibit, on oath, a full and fair statement of all moneys by him collected or received, or which ought to be settled for or paid over, and to disclose all such matters and things as may be necessary to a full understanding of the case, and the court, may upon hearing, give judgment for such sum or sums of money as such officer or person is liable in law or equity to pay. And if, in a suit upon the bond of any such officer or person, he or his sureties, or any of them, shall not for any reason be liable upon the bond, the court may, nevertheless, give judgment against such officer or person, or against such officer and such of his sureties as are liable, for the amount he or

they may be liable to pay, without regard to the form of the action or pleadings. [As amended by act approved March 24, 1874.

261. PROCEEDINGS IN SUIT ON BOND BY OTHERS.] § 261. When suit has been instituted by the Auditor, any party aggrieved may proceed under the judgment obtained upon the bond, by writ of inquiry of damages, as in other cases upon bonds. [As amended by act approved March 24, 1874.

262. WHEN BOND SUED BY CITY, TOWN, ETC.] § 262. Cities, towns, villages or corporate authorities, or persons aggrieved, may prosecute suit against any collector or other officer collecting or receiving funds. for their use, by suit upon the bond, in the name of the People of the State of Illinois, for their use, in any court of competent jurisdiction, whether the bond has been put in suit at the instance of the Auditor or not; and in case of judgment thereon, the Auditor may, if he shall so elect, have a writ of inquiry of damages for any amount that may be due the State treasury from such officer. Cities, towns, villages and other corporate authorities or persons, shall have the same rights in any suits or proceedings in their behalf as is provided in case of suits by or in behalf of the State. [As amended by act approved March 24,

1874.

263. FEES WHEN STATE SUES.] § 263. The State shall pay like fees as are or may be allowed by law in suits between individuals; and in all cases when the State is plaintiff, it shall advance and pay such fees in like manner as individuals are required to advance and pay fees; and when the State becomes the purchaser of real property sold on execution for any debt due the State, the officer selling such real estate shall be entitled to like commissions he would have been entitled to had such property been purchased by an individual-said fees and commissions to be paid on the warrant of the Auditor out of any money in the treasury appropriated for that purpose; and when such fees are collected they shall be paid into the State treasury.

SALE OF REAL ESTATE ON EXECUTION IN BEHALF OF THE STATE

REDEMPTION.

264. NOTICE OF LEVY GIVEN AUDITOR-HE TO PURCHASE INREDEMPTION.] § 264. When real estate shall be levied upon to satisfy any judgment in favor of the State, it shall be the duty of the officer making such levy, to transmit, by mail, to the Auditor, at least twenty days before the day of sale, a correct statement, showing the description, and value of said property in cash; the truth of said statement shall be attested by the oath of said officer. Said officer shall, at the same time, furnish the Auditor with an abstract of title of the property levied upon, the expense thereof to be charged and collected as costs. And the Auditor is hereby authorized and required to purchase in his name, for the use of the People of the State of Illinois, at a price not exceeding two-thirds of said value, so much of said property as may be required to pay the amount of the judgments and costs aforesaid; and it shall be the duty of the officer making such sale to forward to the Auditor a certificate of purchase, and make his return, as required in other cases of sales on execution. Any person desiring to redeem all or part of said property from such sale, shall pay the amount of redemption money into the State treasury, and thereupon the Auditor shall indorse

such payment on the back of the certificate of purchase aforesaid, and deliver it to the person so paying, which shall have the same effect as redemptions have in other cases; but no real estate purchased as aforesaid shall be considered redeemed from such sale until the redemption money is paid into the State treasury. Such certificate may be recorded in the recorder's office of the county in which such real property is situated, and shall operate as a release of record of such property.

265. PAYMENT OF MONEY COLLECTED.] § 265. All moneys received by any sheriff or other officer, on execution, in behalf of the State, shall be paid by such officer to the State Treasurer, or to the collector of his county, as may be directed by the Auditor, within twenty days after demand is made by said Auditor. Said demand may be made by any person authorized by the Auditor.

266. WHEN REAL PROPERTY NOT REDEEMED -TIMBER, ETC.] § 266. If any real estate, purchased by the State on execution, shall not be redeemed within the time required by law, it shall be the duty of the Auditor to obtain a deed or deeds therefor, which he shall cause to be recorded in a book kept for that purpose in his office; and shall take such steps as he shall deem necessary to protect the timber or fixtures thereon from being lost or destroyed.

DOUBLE PAYMENT AND ASSESSMENT-REFUNDING.

267. PAYMENT BY DIFFERENT CLAIMANTS-RETURN, ETC.] § 267. Whenever the taxes on the same property shall have been paid more than once, for the same year, by different claimants, the county collector shall make return to the county clerk of all such surplus taxes so received by him, together with the names of the several claimants thus paying. Certified copies of the said return, or of record thereof by the county clerk, or of the county clerk's report, by the Auditor, shall be prima facie evidence in all courts, when the same shall come in question, of the payment of tax on the property therein described for the year or years therein mentioned. The county clerk shall make a full record of all such cases, and transmit a certified copy thereof to the Auditor, who shall charge such collection with the portion of such surplus taxes belonging to the State. The town or district collectors shall report such cases to the county collector, and he to the county clerk.

268. DOUBLE ASSESSMENT OR PAYMENT REFUNDING.] § 268. If any real property shall be twice assessed for the same year, or assessed before it becomes taxable, and the taxes so erroneously assessed shall have been paid, either at sale or otherwise, or have been twice paid by different claimants, the county board, on application of the person paying the same, or his agent, and being satisfied of the facts in the case, shall cause the State and county taxes to be refunded pro rata by the State and county; and the city and incorporated town or village taxes and special assessments, by the city or incorporated town, village or other proper authorities or persons. If any county, town or district collector shall receive the taxes or special assessments properly due on any real property, and the same shall afterwards be sold for said taxes. or special assessments, he shall refund to the purchaser thereof, if application be made within three years from the date of said sale, double the amount of purchase money and all expenses of advertising said real estate under this act, requiring real estate purchased at tax sales to be

advertised, including costs of deeds. Any collector neglecting or refusing to pay as required by this section, shall be liable to the county, or person in interest, in an action of debt in any court having jurisdiction. [See § 213.

WHEN RECORDS ARE DESTROYED.

269. NEW ASSESSMENT.] § 269. When assessment rolls or collectors' books, in whole or in part, of any county, town, city, incorporated village or district, shall be lost or destroyed by any means whatever, a new assessment or new books, as the case may require, shall be made under the direction of the county board. Said board shall, in such cases, fix reasonable times and dates for performing the work of assessment, equalization, levy, extension and collection of taxes, and paying over the same, or making new books, as the circumstances of the case may require. All the provisions of this act shall apply to the dates. for similar purposes, as fixed by this act. The county board, is hereby fully empowered to select and appoint persons, where it may find the same necessary, to carry into effect the provisions of this section.

OTHER DUTIES OF AUDITOR.

270. WHEN A LOCALITY DOES NOT PAY ITS SHARE OF TAX.] § 270. Whenever it shall come to the knowledge of the Auditor that any county, township, city, district or town, or any well defined locality thereof, or any particular class of property therein, has heretofore been or may hereafter be released, from any cause whatever, from its just proportion of State taxes, said Auditor shall cause suit to be commenced in an action of debt, in the name of the People of the State of Illinois, either against the municipality or against the property unjustly released from taxation, or the owners thereof, for the amount of such tax, in the Supreme Court of this State, in either division thereof; and when judgment may be recovered in any such case, the Auditor shall levy a rate of tax on the equalized valuation of all property or particular class of property in such county, township, city, district, town or locality, as the case may be, as will pay the State the amount of such judgment and costs; and it shall be the duty of the county clerk of the proper county to extend such rate of tax with the State tax of the year directed in the Auditor's certificate. Any county clerk neglecting or refusing to extend such rate, as certified to him by the Auditor, shall be removed from his office, and in addition thereto shall be subject to a fine of five thousand dollars, and damages caused by such neglect or refusal, to be sued for by the Auditor, in an action of debt, in the name of the People of the State of Illinois, in either division of the Supreme Court of this State: Provided, that in cases where the Auditor and proper local authorities of the proper municipality can arrange to make such levy to reimburse the State in such cases without suit, the Auditor is hereby authorized to pursue such course.

271. AUDITOR MAY SELL PROPERTY BOUGHT IN BY STATE.] § 271. The Auditor is authorized to sell, transfer and convey, by deed, any and all real estate that may have been heretofore, or may be hereafter, purchased or taken in payment, to satisfy any judgment of any execution in favor of the State, by this State or by any officer of this State, for the benefit and use of the State, to any person or persons who may pay into

the State treasury the full amount paid by the State for said property, including costs, and six per cent interest thereon, from the date of said sale to the time of such payment: Provided, that the sale of the real estate, in part or in whole, may be made at such price, not less than the price paid for such part or whole of the property, as the case may be, as the judge of the County Court, chairman of the county board, and the sheriff of the county in which the estate is situated, shall certify the same to be worth; or, if not sold in one year from and after the expiration of the time of redemption now or hereafter allowed by law, said property may, if the Auditor thinks the valuation fair, be sold by said Auditor upon and for any valuation of said property which may be appraised and certified by the judge of the County Court, chairman of the county board and sheriff of the county in which such property is situated.

272. ABSTRACTS, UNITED STATES CANAL AND ILLINOIS CENTRAL RAILROAD LANDS.] § 272. On the 1st day of May in each year, or as soon thereafter as practicable, the Auditor shall obtain from the United States land offices in this State abstracts of the lands entered and located, and not previously obtained, and shall, at the same time, obtain from the Illinois Central Railroad and canal offices, abstracts of the Central Railroad and canal lands sold. Upon the receipt of said abstracts, the Auditor shall cause them to be transcribed into the tract books in his office, and shall, without delay, cause abstracts of the lands in each county, including school lands reported to his office as having been sold, to be made out and forwarded by mail to the county clerks of the several counties; and said clerks shall cause such abstracts to be transcribed into the tract book, and filed in their office. The expense of procuring and furnishing the abstracts required by this section, shall be paid by the Auditor out of the appropriations for the expenses of his office.

273. FORMS INSTRUCTIONS OPINIONS.] 273. It shall be the duty of the Auditor to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions; and all such instructions shall be strictly complied with by the officers in the performance of their respective duties. He shall give his opinion and advice on all questions of doubt as to the true intent and meaning of the provisions of this act. [See § 289.

274. ACT PUBLISHED.] § 274. The Auditor shall, as soon as practicable after the passage of this Act, cause the same to be correctly printed, in pamphlet form, and transmit to each county clerk a sufficient number of copies thereof for the use of the several county, town and district officers, and said clerk shall deliver the same to the proper officers.

275. SWAMP LANDS.] § 275. The county clerks of the several counties shall, annually, report to the Auditor a list of the swamp and overflowed lands sold in their respective counties for the year ending on the 1st day of May, and the Auditor shall enter the same in the tract books of his office.

OMITTED PROPERTY-SAVING CLAUSES.

276. WHEN DISCOVERED, LISTED AND TAX ADDED PERSONAL TAX.] § 276. If any real or personal property shall be omitted in the assess