ing judgment at said term, it shall be held to be legal to obtain judgment at any subsequent term of said court, but if the failure arises by the county collector's not complying with any of the requirements of this act, he shall be held on his official bond for the full amount of all taxes and special assessments charged against him; Provided, that any such faliure on the part of the county collector shall not be allowed as a valid objection to the collection of any tax or assessment, or to a rendition of a judgment against any delinquent lands or lots included in the application of the county collector: And, provided further, that on the application for judgment at such subsequent term, it shall not be deemed necessary to set forth or establish the reasons of such failure: And, provided, further, that in counties where probate courts have been or may hereafter be established, it shall be lawful to make such application for judgment and order of sale to the May term of the county court. [As amended by act which became a law and in force June 26, 1895. 186. COPIES OF PAPER CONTAINING ADVERTISEMENT--PRINTER'S FEE.] 186. The printer, publisher or financial officer or agent of the newspaper publishing the list of delinquent lands and lots, shall transmit by mail or other safe conveyance to the collector four copies of the paper containing said list, to one of which copies he shall attach his certificate, under oath, of the due publication of the delinquent list for the time required by law (which copy shall be presented by the collector to the county court at the time judgment is prayed), and said copy shall be filed as a part of the records of said court. Upon receipt of said papers, and on demand being made, the collector shall pay to the printer the amount of the fees allowed by law for publishing said list and notice, and it shall be his duty to file one copy of said paper in his office, and deliver one copy to the Auditor, and one copy to the State Treasurer, who shall file and safely preserve them in their respective offices. [See ch. 53, § 22. 187. ERROR IN ADVERTISEMENT.] § 187. In all cases where there is an error in an advertised list, the fault thereof being the printer's, which prevents judgment being obtained against any tracts or lots, or against all of said delinquent list, at the time stated in the advertisement that judgment will be applied for, the printer shall lose the compensation allowed by this act for such erroneous tracts or lots, or entire list, as the case may be. 188. DELINQUENT LIST-FORM.] § 188. The collector shall transcribe into a book prepared for that purpose, and known as the tax, judgment, sale, redemption and forfeiture record, the list of delinquent lands and lots, which shall be made out in numerical order, and contain all the information necessary to be recorded, at least five days before the commencement of the term at which application for judgment is to be made; which book shall set forth the name of the owner, if known; the proper description of the land or lot; the year or years for which the tax or special assessments are due; the valuation on which tax is extended; the amount of the consolidated and other taxes and special assessments; the costs and total amount of charges against such land or lot. Said book shall also be ruled in columns, so as to show the amount paid before the rendition of judgment; the amount of judgment and a column for remarks; the amount paid before sale and after rendition of said judgment; the amount of sale, amount of interest or penalty, amount of costs, amount forfeited to State, date of sale, acres or part sold, name of purchaser, amount of sale and penalty, taxes of succeeding years, interest and when paid, interest and costs, total amount of redemption, date of redemption, when deed executed, by whom redeemed, and a column for remarks, or receipt, of redemption money. [See §§ 358, 359.] [As amended by an act approved May 29, 1879. 189. TAX MAY BE PAID BEFORE SALE.] $189. Any person owning or claiming lands or lots upon which judgment is prayed, as provided in this act, may, in person or by agent, pay the taxes, special assessments, interest and costs due thereon, to the county collector of the county in which the same are situated at any time before sale. [As amended by an act approved May 29, 1879. 190. PAYMENTS Reported--LIST CORRECTED.] $190. On the first day of the term at which judgment on delinquent lands and lots is prayed, it shall be the duty of the collector to report to the clerk all the lands or lots, as the case may be, upon which taxes and special assessments have been paid, if any, from the filing of the list mentioned in section one hundred and eighty-eight up to that time, and the clerk shall note the fact opposite each tract upon which such payments have been made. The collector, assisted by the clerk, shall compare and correct said list, and shall make and subscribe an affidavit, which shall be, as nearly as may be, in the following form. I. collector of the county of do solemnly swear (or affirm, as the case may be,) that the foregoing is a true and correct list of the delinquent lands and lots within the county of upon which I have been unable to collect the taxes (and special assessments, interest and printer's fees, if any,) charged thereon, as required by law, for the year or years therein set forth; that said taxes now remain due and unpaid, as I verily believe. Said affidavit shall be entered at the end of the list, and signed by the collector. [As amended by an act approved May 29, 1879. 191. JUDGMENT. PROCEEDING BY COURT.] $191. The court shall examine said list, and if defense (specifying in writing the particular cause. of the objection) be offered by any person interested in any of said lands or lots, to the entry of judgment against the same, the court shall hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be. The court shall give judgment for such taxes and special assessments and penalties as shall appear to be due, and such judgment shall be considered as a several judgment against each tract or lot, or part of tract or lot, for each kind of tax or special assessment included therein; and the court shall direct the clerk to make out and enter an order for the sale of such real property against which judgment is given, which shall be substantially in the following form: Whereas, due notice has been given of the intended application for a judgment against said lands and lots, and no sufficient defense having been made or cause shown, why judgment should not be entered against said lands and lots for taxes, (special assessments, if any,) interest, penalties and costs due and unpaid thereon for the year or years herein set forth, therefore it is cousidered by the court that judgment be and is hereby entered against the aforesaid tract or tracts, or lots of land, or parts of tracts or lots, as the case may be, in favor of the People of the State of Illinois, for the sum annexed to each, being the amount of taxes (and special assessments, if any,) interest penalties and costs due severally thereon; and it is ordered by the court that the said several tracts or lots of land or so much of each of them as shall be sufficient to satisfy the amount of taxes (and special assessments, if any,) interest, penalties and costs annexed to them severally, be sold as the law directs. Said order shall be signed by the judge. In all judicial proceedings of any kind, for the collection of taxes and special assessments, all amendments may be made which, by law, could be made in any personal action pending in such court, and no assessment of property or charge for any of said taxes shall be considered illegal on account of any irregularity in the tax lists or assessment rolls, or on account of the assessment rolls or tax lists not having been made, completed or returned within the time required by law, or on account of the property having been charged or listed in the assessment or tax list without name, or in any other name than that of the rightful owner; and no error or informality in the proceedings of any of the officers connected with the assessment, levying or collecting of the taxes, not affecting the substantial justice of the tax itself, shall vitiate or in any manner affect the tax or the assessment thereof; and any irregularity or informality in the assessment rolls or tax lists, or in any of the proceedings connected with the assessment or levy of such taxes, or any omission or defective act of any officer or officers connected with the assessment or levying of such taxes, may be, in the discretion of the court, corrected, supplied and made to conform to the law by the court, or by the person (in the presence of the court) from whose neglect or default the same was occasioned. [As amended by act approved May 3, 1873.] See § 88. 192. APPEALS. $192. Appeals from the judgment of the court may be taken during the same term to the Supreme Court on the party praying an appeal executing a bond to the People of the State of Illinois, with two or more sureties to be approved by the court, in some reasonable amount to be fixed by the court, conditioned that the appellant will prosecute his said appeal with effect, and will pay the amount of any tax, assessment and costs which may finally be adjudged against the real estate involved in the appeal by any court having jurisdiction in the cause. But no appeal shall be allowed from any judgment for the sale of lands or lots for taxes, nor shall any writ of error to reverse such judgment operate as a supersedeas, unless the party praying such appeal or desiring such a writ of error, shall, before taking such an appeal or suing out such writ of error, deposit with the county collector an amount of money equal to the amount of the judgment and costs. If, in case of an appeal or suing out a writ of error, the judgment shall be affirmed in all or in part, the Supreme Court shall enter judgment for the amount of taxes with damages, not to exceed ten per cent, and order that the amount deposited with the collector, as aforesaid, or so much thereof as may be necessary, shall be credited upon the judgment so rendered, and execution shall issue for the balance of said judgment, damages and costs. The clerk of the Supreme Court shall transmit to said county collector, a certified copy of the order of affirmance, and it shall be the duty of the collector, upon receiving the same, to apply so much of the amount deposited with him, as aforesaid, as shall be necessary to satisfy the amount of the judgment of the Supreme Court, and to account for the same as collected taxes. If the judgment of the county court shall be reversed and the cause remanded for a rehearing, and if upon the rehearing, judgment shall be rendered for the sale of the lands or lots for taxes, or any part thereof, and such judgment be not appealed from, or a writ of error prosecuted with supersedeas issued thereon, as herein provided, the clerk of the county court shall certify to the county collector the amount of such judgment, and thereupon it shall be the duty of the county collector to certify to the county clerk the amount deposited with him, as aforesaid, and the county clerk shall credit the said judgment with the amount of such deposit, or so much thereof as will satisfy the judgment, and the county collector shal! be chargeable with, and accountable for, the amount so credited, as collected taxes. Nothing herein contained shall be construed as requiring an additional deposit in case of more than one appeal or writ of error being prosecuted in said proceedings. If, upon a final hearing, judgment shall be refused for the sale of lands or lots for the taxes, or any part thereof, the collector shall pay over to the party who sh 1 have made said deposit, or his legally authorized agent or representatives, the amount of the deposit, or so much thereof as shall remain after the satisfaction of the judgment against the premises in respect of which such deposit shall have been made. [As amended by act approved May 25, 1877. 193. PROCEEDINGS IN CASE OF APPEAL.] § 193. If judgment is rendered by any court, at any time, against any lands or lots, for any tax or special assessment, the county collector shall, after publishing a notice for sale, in compliance with the requirements of section 182 of this chapter, proceed to execute such judgment by the sale of lots and lands against which such judgment has been rendered: Provided, however, that in case of an appeal from any such judgment, the collector shall not sell until such appeal is disposed of. [As amended by an act approved May 29, 1879. SALE OF DELINQUENT LANDS. 194. PROCESS FOR SALE.] $194. On the day advertised for sale, the county clerk, assisted by the collector, shall carefully examine said list upon which judgment has been rendered, and see that all payments have been properly noted thereon, and said clerk shall make a certificate to be entered on said record, following the order of the court, that such record is correct, and that judgment was rendered upon the property therein mentioned for the taxes, interest and costs due thereon, which certificate shall be attested by the clerk under seal of the court, and shall be the process on which all real property or any interest therein shall be sold for taxes, special assessments, interest and costs due thereon, and may be substantially in the following form: I, ... county of.. Iclerk of the county court in and for the do hereby certify that the foregoing is a true and correct record of the delinquent real estate in said county, against which judgment and order of sale was duly entered in the county court of said county, on the.. ...day of.... 18...., for the amount of the taxes, special assessments, interest and costs due severally thereon as therein set forth, and that the judgment and order of court in relation thereto fully appears on said record. [As amended by an act approved May 29, 1879.] 195.1 $195. [Repealed by an act approved May 29, 1879. * * * 196. COUNTY CLERK TO ASSIST IN SALE.] § 196. The county clerk, in person or by deputy, shall attend all sales of real estate for taxes, made by the collector, and shall assist at the same. [See § 205. 197. ENTRY OF SALE-REDEMPTION.] $197. When any tract or lot shall be sold, it shall be the duty of the clerk to enter on the record aforesaid, the quantity sold and the name of the purchaser, opposite such tract or lot, in the blank columns provided for that purpose; and when any such property shall be redeemed from sale, the clerk shall enter the name of the person redeeming, the date, the amount of redemption, in the proper column. [See §§ 210, 213. 198.] § 198. May 29, 1879. * * * [Repealed by an act approved 199. FORFEITED TRACTS NOTED.] § 199. All tracts or lots forfeited to the State at such sale, as hereinafter provided, shall be noted on said record. 200. SALE AND REDEMPTION RECORD.] § 200. Said book shall be known and designated as the tax judgment sale, redemption and forfeiture record, and be kept in the office of the county clerk. [As amended by an act approved May 29, 1879. 201. MANNER OF CONDUCTING SALE.] § 201. The collector, in person or by deputy, shall attend at the court house in his county, on the day specified in the notice for the sale of real estate for taxes, and then and there, between the hours of nine o'clock in the forenoon and four o'clock in the afternoon, proceed to offer for sale, separately and in consecutive order, each tract of land or town or city lot in the said list on which the taxes, special assessments, interest or costs have not been paid. The sale shall be continued from day to day, until all the tracts or lots in the delinquent list shall be sold or offered for sale. [As amended by act which became a law and in force June 26, 1895. 202. How SOLD.] § 202. The person at such sale offering to pay the amount due on each tract or lot for the least percentage thereon as penalty, shall be the purchaser of such tract or lot: Pro |