167. FINAL SETTLEMENT FOR LOCAL TAXES BEFORE RETURN.] § 167. Each town and district collector shall make final settlement for the township, district, city, village and town taxes charged in the tax books, at or before the time fixed in this act for paying over and making final settlement for State and county taxes collected by them. In such settlements said collectors shall be entitled to credit for the amount of their commissions on the amount collected, and for the amount uncollected on the tax books, as may be determined by the settlement with the county collector. 168. DUPLICATE RECEIPTS.] $ 168. The officer to whom any such moneys may be paid, under the preceding sections, shall deliver to the collector duplicate receipts therefor. RETURN OF TOWN AND DISTRICT COLLECTORS TO THE COUNTY COL LECTOR. 169 WHEN RETURN MADE.] § 169. Town and district collectors shall return the tax books and make final settlement for the amount of taxes placed in their hands for collection, on or before the tenth day of March next after receiving the tax books: Provided, that the county collector may first notify, in writing, the several town or district collectors upon what day, within twenty days after the tenth day of March, they shall appear at his office and make final settlement; and at the time of making return to the county collector, each town or district collector in counties under township organization shall make out and deliver to the county collector a detailed statement, in writing, of the amount of taxes he has been unable to collect on real estate and from persons charged with personal property taxes, which statement shall show each kind of tax, the same as in the tax book delivered to him by the county clerk, and shall show the number of the page of the tax book and the number of the line of the page on which the item appears to be delinquent; and in case where no taxes have been paid, on any one page on the collector's book, the page footings of the taxes on such page may be copied into such statement. It shall not be necessary to give in the statement the description of the real property delinquent, nor the names of the owners thereof, nor the names of the persons delinquent for personal property taxes. The town or district collector shall add up the delinquent taxes in said statement and make a summary thereof, setting forth the aggregate amount of each kind of tax, and the total delinquent, in the same manner as in his warrant, and shall make oath that said statement is true and correct. [As amended by an act approved May 31, 1881. 170. FORM OF RETURN AS TO PERSONAL TAX.] § 170. If any town or district collector shall be unable to collect any tax on personal property charged in the tax book, by reason of removal or insolvency of the person to whom said tax is charged, or on account of any error in the tax book, he shall, at the time of returning his book to the county collector, note, in writing, opposite the name of each person charged with such tax, the cause of failure to collect the same, and shall make oath that the cause of delinquency or error noted is true and correct, and that such sums remain due and unpaid, and that he has used due diligence to collect the same, which affidavit shall be entered upon said collector's book, and be signed by the town or district collector. [As amended by an act approved May 29, 1879. 171. CREDITS, ETC.] § 171. Upon the filing of said book, the county collector shall allow the town or district collector credit for the amount of taxes therein stated to be unpaid, and shall credit the same to the several funds for which said tax was charged. When the county collector makes settlement with the county board, such statement shall be sufficient voucher to entitle him to credit for the amount therein stated, less such amount thereof, if any, that may have been collected by him. In no case shall any town or district collector, or county collector, be entitled to abatements for personal property tax until the statement and affidavit are filed. [As amended by an act approved May 29, 1879. 172. FORM OF RETURN AS TO REAL ESTATE.] § 172. Each town or district collector, at the time of returning his tax book to the county collector, shall make affidavit, to be entered upon such book and subscribed by the collector, that the taxes charged against each tract or lot, or assessment of personal property, remain due and unpaid at the date of making such affidavit in each case where there does not appear in the proper column the amount of such taxes as having been paid to such collector, and the date of payment and the name of any person as having paid the same; which affidavit shall be prima facie evidence of the facts therein stated. [As amended by an act approved May 29, 1879. 173. TO NOTE WHAT PERSONAL TAX CAN BE COLLECTED FROM REAL ESTATE.] § 173. Each town or district collector shall particularly note, in his return to the county collector, all cases of personal property tax that he was unable to collect, which can be made from real estate of the persons owing such tax. 174. SUIT ON BOND.] § 174. If the town or district collector shall fail to appear and make final settlement, or pay over the amount in his hands when required in this act, the county collector shall forthwith cause the bond of such collector to be put in suit, and recovery may be had thereon for the sum due for all taxes and special assessments, and twenty-five per cent thereon as damages, with costs of suit. 175. SATISFACTION PIECE.] § 175. Upon the final settlement of the amount of taxes directed to be collected by any collector, in any of the towns or districts in this State, the county collector shall, if requested, give to such collector, or any of his securities, a satisfaction piece, in writing. 176. SATISFACTION PIECE MAY BE RECORDED-EFFECT.] § 176. Such satisfaction piece may be recorded in the recorder's office, and when recorded shall operate as a discharge of the securities and the lien upon the property of the collector, except as to all suits commenced upon such bond within three years after the recording of the same. 177. DELINQUENT DEFINED.] § 177. All real estate upon which taxes remain due and unpaid on the tenth day of March, annually, or at the time the town or district collector makes return of his books to the county collector, shall be deemed delinquent; and all such due and unpaid taxes shall bear interest after the first day of May at the rate of one per cent per month until paid or forfeited; parts or fractions of a month shall be reckoned as a month. And all such collections on account of interest shall be paid into the county treasury to be used for county purposes. [As amended by an act approved May 31, 1879. RETURN OF DELINQUENT SPECIAL ASSESSMENTS. OF 178. To TO COUNTY COLLECTOR-HIS DUTIES TRANSFER AMOUNTS.] § 178. When any special assessment made by any city, town or village, pursuant to its charter, or by any corporate authorities, commissioners or persons, pursuant to law, remain unpaid in whole or in part, return thereof shall be made to the county collector on or before the tenth day of March next after the same shall havə become payable, in like form as returns are made for delinquent land tax. County collectors shall collect, account for and pay over the same to the authorities or persons having authority to receive the same, in like manner as they are required to collect, account for and pay over taxes. The county collector may, upon return of delinquent special assessments to him, transfer the amounts thereof from such returns to the tax books in his hands, setting down therein, opposite the respective tracts or lots, in proper columns to be prepared for that purpose, the amount assessed against such tract or lot. [ amended by an act approved May 3, 1873.1 [See ? 279, 299, 303. [As 179. DEMAND FOR ASSESSMENT WHEN TAX PAID.] § 179. When any special assessment is returned against property, the taxes upon which shall have been paid to the town or district collector, it shall be the duty of the county collector to cause demand to be made for the payment of such special assessment, or a notice thereof to be sent, by mail or otherwise, to the owner, if his place of residence is known. The certificate of a collector that such demand was made, or notice given, shall be evidence thereof. COUNTY COLLECTOR'S RECEIPTS-POWERS. 180. FORM OF RECEIPT.] § 180. On the application of any person to pay any tax or special assessment upon any real property, it shall be the duty of the county collector to make out to such person a receipt, in which shall be noted all taxes and assessments upon such property returned to such collector and not previously paid. [As amended by an act approved June 2, 1881. 181. POWERS TO COLLECT.] § 181. County collectors shall have the same powers, and may proceed in the same manner, for the collection of any tax on real or personal property, as town or district collectors; and if in any town or collection district the office of town or district collector is, or shall become vacant, and such vacancy shall not be filled on or before the tenth of March next following such vacancy, or if in any town or collection district the books for the collection of taxes, for any reason, have not been or shall not be delivered to the town or district collector, on or before the tenth day of March in any year, the county clerk shall deliver all such collectors' books to the county collector of such county, having annexed to each of such books a warrant under the hand and official seal of the county clerk, commanding such county collector to collect from the several persons named in such books, the several sums of taxes therein charged opposite their respective names, and authorizing him, in case any person named in such collectors' books shall neglect or refuse to pay his personal property tax, to collect the same by distress and sale of goods and chattels of such person. It shall thereupon be the duty of such county collector to collect and pay over all taxes, assessments, and other charges shown in such books, and to do all acts required of him by law, in like manner as if such taxes, assessments and other charges had been duly returned delinquent by a town or district collector. The collectors' books so delivered to the county collector, by the county clerks, shall, for all purposes, in all subsequent proceedings, be used in the same manner, and have the same force and effect, as if said books were delivered to the town or district collectors, and duly returned by them, as provided by law. When any injunction restraining the collection of taxes shall be dissolved after the tax books shall have been returned to the county collector, such taxes. or the portion thereof upon which such injunction shall have been dissolved, shall be paid to the county collector, who shall have the same power and shall proceed in the same manner for the collection of such taxes, as though the same or such portion thereof had never been enjoined. [As amended by an act approved May 29, 1879. 182 ADVERTISEMENT FOR JUDGMENT AND SALE. ADVERTISEMENT.] § 182. At any time after the first day of April next, after such delinquent taxes and special assessments on lands and lots shall become due, the collector shall publish an advertisement, giving notice of the intended application for judgment for sale of such delinquent lands and lots, in a newspaper published in his county, if any such there be, and if there be no such paper printed in his county, then in the nearest newspaper in this State to the county seat of such county. Said advertisement shall be once published at least three weeks previous to the term of the county court at which judgment is prayed, and shall contain a list of the delinquent lands and lots upon which the taxes or special assessments remain due and unpaid, the names of owners, if known, the total amount due thereon, and the year or years for which the same are due. Said collector shall give notice that he will apply to the county court at the term thereof, for judgment against said lands and lots for said taxes, special assessments, interest and costs, and for an order to sell said lands and lots for the satisfaction thereof; and shall also give notice that, on the--Monday, next succeeding the day fixed by law for the commencement of such term of the said county court, all the lands and lots for the sale of which an order shall be made, will be exposed to public sale at the building where the county court is held in said county, for the amount of taxes, special assessments, interest and costs due thereon; and the advertisement published according to the provisions of this section shall be deemed. to be sufficient notice of the intended application for judgment and of the sale of lands and lots under the order of said court. Where the publisher of any paper that may have been selected by the collector shall be unable or unwilling to publish such advertisement, the collector shall select some other newspaper, having due regard to the circulation of such paper. [As amended by an act approved May 3, 1873.] [See §§ 185-187. 183. PROCEEDINGS AGAINST REAL ESTATE FOR PERSONAL TAX.] § 183. When it becomes necessary to charge the tax on personal property against real property, the county collector shall select for that purpose some particular tract or lots of real property owned by the person owing such personal property tax; and in his advertisement for judgment aud sale shall designate the particular tract or lots of real property against which such personal property tax is charged, and in the list filed for judgment the same facts shall be shown, and the court shall take cognizance thereof, and give judgment against such tract or lots of real property for such personal property tax. [See § 255. 184. FIGURES, ETC., USED-ADVERTISEMENTS, ETC.] § 184. In all advertisements for the sale of lands and lots for taxes or special assessments, and in entries required to be made by the clerk of the court or other officer, letters, figures and characters may be used to denote townships, ranges, sections, parts of sections, lots or blocks or parts thereof, the year or years for which the taxes were due, and the amount of taxes, special assessments, interest and costs; and the whole of the advertisement shall be contained in one edition of such newspaper and its supplement, if such supplement is necessary: Provided, that nothing contained in this section shall prevent the county collector from subsequently advertising and obtaining judgment on lands or lots that may have been omitted through no fault of the collector, or that may have been erroneously advertised or described in the first advertisement. 185. WHEN APPLICATION FOR JUDGMENT MADE, ETC.] $ 185. All applications for judgment and order of sale for taxes and special assessments on delinquent lands and lots shall be made at the June term of the county court. If from any cause the court shall not be holden at the term at which judgment is prayed, the cause shall stand continued, and it shall not be necessary to readvertise the list or notice required by law to be advertised before judgment and sale, but at the next regular term thereafter the court shall hear and determine the matter, and if judgment is rendered. the sale shall be made on the Monday specified in the notice as provided in section 182, such Monday to be fixed by the county collector in the notice. for any cause the collector is prevented from advertising and obtain |