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 county collector according to the best of my ability.

[See §§ 257, 263, 285, 338.

146. APPROVED RECORDED SENT AUDITOR LIEN.] § 146. AUDITOR-LIEN.] The collector's bond shall be approved by the 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.

How

147. HOW OTHERWISE APPROVED.] § 147. The chairman of the county board, the county judge and the county clerk shall have power and authority to approve the bond of the county collector in like manner 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. APPROVAL OF BOND BY AUDITOR.] § 148. The collector's bond, when received by the Auditor, and if found to be 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 reasons 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.

149. DISCHARGE OF SURETIES.] § 149. The securities on any bond given in pursuance 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 reason to believe that the officer in said bond is about to fail to comply with the conditions thereof, file with the county clerk a notice in writing, verified under oath by the person asking to be discharged, setting forth the facts in the case and asking to be released from any further liability on said bond; whereupon, the clerk with whom such notice shall be filed shall notify said officer to give additional security, equal to the security about to be released by the county board, which notice may be served by the said clerk, or by any person appointed by said board or clerk. If the officer so notified shall not appear and give additional security within two days

after notification, the county board may remove him from office; and in all such cases said board shall appoint some person to fill the vacancy occasioned by such removal, who shall execute bond, qualify and perform the duties required as such officer. [See ch. 103, § 10.

150. WHEN COLLECtor Defaults.] § 150. If the securities on any collector's bond, or either of them, shall be satisfied that such collector is making improper use of the funds collected by him, or has absconded, or is about to abscond from this State, whereby said securities may become liable to pay any sum or sums of money, it shall be lawful for said security to sue out a writ of attachment against the goods and chattels of such collector, in like manner as he would be authorized to do if said collector was personally indebted to such security, and the money collected on any such attachment shall be paid into the State, county, town or city treasury by the officer collecting the same, in like manner as if paid over by the collector.

151. DEATH OF COLLECTOR.] § 151. In case of the death of any collector during the time the tax books are in his hands, and before the time specified in this act for making settlements, the county clerk shall demand and take charge of the tax books. Said clerk shall appoint one or more competent persons to examine said tax books; and it shall be the duty of the persons so appointed to ascertain the amount remaining uncollected, and make out a correct abstract of the same: Provided, that should there be but a small portion of the taxes collected at the time of the death of the collector, then the amount actually collected shall be ascertained, and the same books used in completing the collections.

152. DEPUTY COLLECTORS.] § 152. Collectors may appoint deputies by an instrument in writing, duly signed, and may alsr revoke any such appointment at their pleasure; and may require bonds or other securities from such deputies to secure themselves. And each such deputy shall have like authority in every respect to collect the taxes levied or assessed within the portion of the county, town, district, village or city assigned to him, which by this act is vested in the collector himself; but each collector shall in every respect be responsible to the State, county, towns, villages, cities, districts and individuals, companies or corporations, as the case may be, for all moneys collected, and for every act done by any of his depu ties whilst acting as such; and for any omission of duty of such deputy. Any bond or security taken from a deputy by a collector pursuant to this act shall be available to such collector, his representatives and securities, to indemnify them for any loss or damage accruing from any act of such deputy.

153. WARRANTS TO DEPUTY COLLECTORS.] § 153. The county clerk, on being requested by any collector, shall attach a warrant, under his hand and the seal of his office, to any list furnished by such collector to his deputy, which warrant shall be in the same manner and form as is required in the original collector's list or book, except that the amount collected by such deputy shall be paid to the

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collector, who shall pay the same over to the proper officer or persons.

MANNER IN WHICH TAXES ARE TO BE COLLECTED.

154. KINDS OF FUNDS.] § 154. The county revenue shall be collected in gold and silver coin, United States legal tender notes, current national bank notes, county orders and jury certificates, and in no other currency. The revenue for State purposes shall be collected in gold and silver coin, United States legal tender notes, current national bank notes and Auditor's warrants, and in no other currency. The revenue for city purposes shall be collected in gold and silver coin, United States legal tender notes, current national bank notes, city comptroller's, city auditor's or city clerk's warrants or orders on the city treasurer, and in no other currency. State taxes levied for any special purpose other than to defray the ordinary expenses of the State government, shall be collected in gold and silver coin, United States legal tender notes, current national bank notes, and in no other currency. All other taxes shall be collected in gold and silver coin, United States legal tender notes and in current national bank notes, and in no other currency unless otherwise specially provided for. [As amended by an act approved May 25, 1877.

155. How COLLECTION MADE.] § 155. Every town collector, upon receiving the tax book or books, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once on the person taxed, or at his place of residence or business, if in the town of such collector, and shall demand payment of the taxes charged to him on his property: Provided, that in counties not under township organization, it shall be the duty of the collector to give notice, in a newspaper published in the county, if any such newspaper there be, stating when and where he will attend in each precinct for the purpose of receiving taxes, and also by causing written or printed notices to be posted in three of the most public places in each precinct, stating the time when, and the place where, he will be in such precinct for the purpose of collecting the taxes therein; which said notices shall be published or posted at least ten days before the time fixed for the collection of such taxes, and said notices shall be deemed a sufficient demand for said taxes. amended by act approved May 3, 1873.

[As

156. DISTRESS FOR TAXES.] § 156. In case any person, company or corporation shall refuse or neglect to pay the taxes imposed on him or them when demanded, it shall be the duty of the collector to levy the same, together with the cost and charges that may accrue, by distress and sale of the personal property of the person, company or corporation who ought to pay the same. [See § 137.

157. SALE OF PROPERTY DISTRAINED SURPLUS.] § 157. The collector shall give public notice of the time and place of sale, and of the property to be sold, with the name of the delinquent, at least five days previous to the day of sale, by advertisements, to be posted up in at least three public places in the town or district where such sale is to be made. Such sale shall be by public auction, and, if practic

able, no more property shall be sold than sufficient to pay the tax, costs and charges due. If the property distrained shall be sold for more than the amount of taxes and charges due, the surplus shall be returned to the person in whose possession such property was when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner.

158. REMOVAL WITHIN COUNTY.] § 158. In case any person against whom a tax shall be assessed, under the provisions of this act, shall have removed from one town or district to another town or district in the same county without paying such tax, it shall be lawful for the collector having the tax books in which such tax is charged to levy and collect such tax on the goods and chattels of the person assessed, in any town or district within said county to which such person shall have removed, or from property of such person wherever the same may be found in said county.

159. FEES ON DISTRAINT.] § 159. In levying on and selling personal property for taxes, the collector shall be governed by the same rules, and be entitled to the same fees, as constables are or may be for like services on executions, but in no case shall any collector charge mileage unless he is compelled to distrain property. [See ch. 79, §§ 83, 89; also ch. 53, §§ 41, 42.

160. REMOVAL FROM COUNTY.] § 160. In case any person against whom taxes have been levied, under the revenue laws of this State, in any county, town, city or district of this State, shall have removed from such county, town, city or district, after such assessment has been made, and before the collection of the same, the county clerk, when directed by the county board, shall issue a warrant under his hand and seal of office, directed to any sheriff, coroner or constable of the county, town, city or district to which such person may have removed, commanding such officer to whom the warrant may be directed to make the amount of such tax, together with the costs and charges that may accrue, from the personal property of the person owing such tax-distraint and sale of property under this section to be in the same manner as provided in this act for other cases of distraint and sale of personal property. The taxes which may be collected under this section shall be disposed of in the manner required by this act with respect to taxes collected in any other manner. All other parts of this act providing for cases of failure of officers to pay over taxes, shall apply to all officers collecting taxes under this section who fail to pay over and correctly account at the proper time and manner for the taxes collected by them.

161. COLLECTIONS AFTER RETURN OF COUNTY COLLECTOR.] § 161. The power and duty to levy and collect any tax due and unpaid, shall continue in and devolve upon the county collector and his successors in office, after his return and final settlement, until the tax is paid; and the warrant attached to the collector's book shall continue in

force and confer authority upon the collector to whom the same was issued, and upon his successors in office, to collect any tax due and uncollected thereon, although such books may have been returned, or the taxes carried forward into any other book. This section shall apply to all collector's books and tax warrants heretofore issued, upon which taxes may be due and unpaid, as well as those hereafter issued. [As amended by act approved May 29, 1879.

162. PAYMENT ON PART OF TRACT-UNDIVIDED INTEREST.] § 162. The collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes, when a particular specification of the part is furnished. If the tax on the remainder of such lot or parcel of land shall remain unpaid, the collector shall enter such specification in his return, so that the part on which the tax remains unpaid may be clearly known. The tax may be paid on an undivided share of real estate. In such case the collector shall designate on his record upon whose undivided share the tax has been paid.

163. ENTRY OF PAYMENT-FORM OF RECEIPT-EVIDENCE--NAME AND ADDRESS OF OWNER, ETC.] § 163. Whenever any person shall pay the taxes charged on any property, the collector shall enter such payment in his book, and give a receipt therefor, specifying for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description in the collector's books, in whole or in part of such description, as the case may be, and such entry and receipt shall bear the genuine signature of the collector or his deputy receiving such payment; and whenever it shall appear that any receipt for the payment of taxes shall be lost or destroyed, the entry so made may be read in evidence in lieu thereof. The collector shall enter the name of the owner or the person paying tax opposite each tract or lot of land when he collects the tax thereon, and the postoffice address of the person paying such tax. [As amended by an act approved June 2, 1881.

SWORN STATEMENTS OF COLLECTIONS TO BE MADE-PAYMENTS.

164. THIRTY DAYS' SETTLEMENT WITH CITIES, ETC.] § 164. Town. and district collectors shall, every thirty days, when required to do so by the proper authorities of incorporated towns, cities and villages, road and school districts, for which any tax is collected, render to said authorities a statement of the amount of each kind of tax collected for the same, and at the same time pay over to such authorities the amount so shown to be collected. [Amended by an act approved May 3, 1873.

165. THIRTY-DAY SETTLEMENTS WITH COUNTY COLLECTOR.] § 165. Such town and district collectors shall, every thirty days, render a similar account of the taxes payable to the State treasury, and of the county taxes, to the county collectors, and at the same time pay over the amount of such taxes to said county collector.

166. LOCAL TAXES TO BE PAID OVER, ETC.] § 166. Said town and district collectors shall pay over the town, road, school and other local taxes, as may be directed in the warrant attached to the collector's book.