against railroad property and the capital stock of telegraph companies. [Act amended by adding this section, approved June 2, 1881.

125. BOOKS RULED IN COLUMNS.] § 125. The respective county clerks shall cause the collector's books to be properly ruled for the several classes of property, providing for each class three columns for value, the first to show the assessed valuation, the second to show the valuation as corrected and equalized by the county board, and the third to show the valuation as equalized or assessed by the State Board of Equalization. Said books to contain proper columns for the extension of the several kinds of taxes and other purposes, and to contain proper columns to insert opposite each piece, lot or tract of land any sales made of the same for taxes or special assessments for the two preceding years not canceled, "such tax sales shall be designated by the word 'sold' to be stamped in the proper column opposite the respective lot or tract of land not released prior to December 1st of each year," and the several collectors shall stamp or cause to be stamped upon all receipts given for taxes the information in said column, to be known as the tax sale column. [As amended by act approved and in force June 19, 1893 ] [See ?? 312,

343.

126. RATES HOW EXTENDED.] § 126. Said clerks shall extend the rates of addition or deduction ordered by the county board and State Board of Equalization, in the several columns provided for that purpose. The rates per cent ordered by the State Board of Equalization shall be extended on the assessed valuation of property, as corrected and equalized by the county board-except that in case of railroad property denominated "railroad track" and "rolling stock," said rates shall be extended on the listed valuations of such designated property. In all cases of extension of valuations, where the equalized valuation shall happen to be fractional, the clerk shall reject all such fractions as may fall below fifty cents; fractions of fifty cents or more shall be extended as one dollar. As amended by an act approved June 2, 1881.] [See 131, also 312, 343.

127. EXTENSION OF TOWN, CITY, ETC., TAXES.] § 127. The said clerks shall estimate and determine the rate per cent upon the proper valuation of property in the respective towns, townships, districts and incorporated cities, towns and villages in their counties, that will produce, within the proper divisions of such counties, not less than the net amount of the several sums that shall be required by the county board, or certified to them, according to law. [See 312, 343.

128. STATE AND COUNTY TAXES.] § 128. All State and county taxes shall be extended by the respective county clerks upon the property in their 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. [As amended by an act approved June 2, 1881. [See 312, 343.

129. FORFEITED PROPERTY-BACK TAXES.] § 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 amaunt of back tax, interest, penalty and printers' fees remaining due on such real property with one year's interest at ten per cent on all taxes heretofore forfeited, and twentyfive per cent on all taxes hereafter levied and forfeited 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 out therefrom all errors and otherwise make such corrections as may be necessary with respect to such property or tax. [As amended by an act approved May 31, 1879.] [See § 229.

130. STATEMENT OF AUDITOR.] $130. When the books or lists for the collectors are completed, the county clerk shall make a complete statement of the assessment and taxes charged, on blanks, and in conformity to the instructions furnished to him by the Auditor. The clerk shall record said statement, and forward it, properly certified, to the Auditor.

131. STATE AND COUNTY EQUALIZED RATES STATED.] § 131. It shall be the duty of the county clerk to make, in each collector's book, a certificate of the rate of deduction 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. [See 126.

132. COLLECTOR'S WARRANT.] § 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. The 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. [As amended by an act approved June 2, 1881.] [See 2 136, 137.

QUALIFICATIONS OF TOWN AND DISTRICT COLLECTORS.

133. BOND-OATH.] § 133. Every town or district collector, before he enters upon the duties of his office, and within eight days after he receives notice of the amount of taxes to be collected by him, 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 CD 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 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.] C D, [SEAL.] E F. [SEAL.]

He shall also take and subscribe an oath, to be endorsed 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.

See §§ 257-263-338.

134. BOND AND OATH RECORDED-LIEN OF BOND.] § 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 indorsement 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 office 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 COLLECTOR'S BOOKS-WARRANTS.

135. WHEN DELIVERED.] § 135. The respective county clerks shall, on or before the twentieth day 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 rail- . road property and the capital stock of telegraph companies, shall be delivered to the county collecter within the same time, annually, or as soon thereafter as he is qualified. [As amended by an act approved May 31, 1881. [Also see ? 346.

136. COLLECTOR'S WARRANTS.] § 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 collecter 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. [See § 132.

137. DISTRESS FOR PERSONAL TAX.] § 137. In all cases the warrant shall authorize the town or district collector, in case any person named in such collector's book shall neglect or refuse to pay his personal property 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 tenth day of March next ensuing. [As amended by an act approved May 3, 1873.

138. HOW TO PAY OVER TAXES COLLECTED.] § 138. The warrant shall direct the town or district collector, after deducting the compensation to which he may be 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 suca 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. COUNTY CLERK'S CERTIFCATE TO COUNTY COLLECTOR.] § 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.

COLLECTION DISTRICT AND WHO COLLECTOR IN COUNTIES NOT UNDER TOWNSHIP ORGANIZATION.

140. COUNTY A DISTRICT-SHERIEF COLLECTOR.] § 140. Each county in this State not under township organization shall be a collection district, for the purpose of this act; and the sheriffs of such counties shall be, respectively, ex-officio district collectors of such collection districts. [See § 144.

VACANCY AND RESIGNATIONS.

141. HOW VACANCIES FILLED-NOT TO EXONERATE FORMER COLLECTOR.] 141. If any town or district collector in this State shall refuse to serve, or shall die, resign or remove out of the county, district or town for which he was elected or appointed, or the office becomes vacated in any other way, before 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.

DUTY OF APPOINTEE] $142. The town or district collector so appointed shall keep an acconnt 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.

143. EXTENSION OF TIME IN SUCH CASES.] § 143. In case of such appointment, the chairman of 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.

144. WHO COLLECTORS.] § 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. BOND-OATH.] § 145. Said collector shall, on or before the first day of December, annually, or as soon as he is elected and qualified, and before he enters upon the duties of his office as collector, execute a bond, in addition to his bond as treasurer, in the 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 will be void; otherwise to remain in full force.

A B, [SEAL.]
C D, [SEAL.]
E F, [SEAL.]