vided, that no bid shall be accepted for a penalty exceeding twentygve (25) per cent of the amount of such tax or special assessment. [As amended by act which became a law and in force June 26, 1895.

203. LANDS FORFEITED TO STATE-WHEN TAXES EXCEED VALUE OF LAND, MAY BE AGAIN SOLD.] § 203. Every tract or lot so offered at public sale, and not sold for want of bidders, shall be forfeited to the State of Illinois: Provided, however, that whenever the county. judge, county clerk and county treasurer shall certify that the taxes on forfeited lands equal or exceed the actual value of such lands, the officer directed by law to expose for sale lands for delinquent taxes, shall, on receipt of such certificate, offer for sale to the highest bidder the tract or lands in such certificate described, after first giving ten days' notice of the time and place of sale, together with a description of the tract or lands so to be offered. And a certificate of purchase shall be issued to the purchaser at such sale as in other cases in this act provided; and the county collector shall receive credit, in his settlement with the custodian, of the several funds for which such tax was levied, for the amount not realized by such sale. And the amount received from any such sale shall be paid by such collector, pro rata, to the custodian of the several funds entitled thereto. As amended by an act approved June 2, 1881.] [See §§ 227, 230.

204. FAILURE OF COLLECTOR TO ATTEND.] § 204. If any collector, by himself or deputy,. shall fail to attend any sale of lands or lots advertised according to the provisions of this act, and make sale thereof as required by law, he shall be liable to pay the amount of taxes, special assessments and costs due upon the lands or lots so advertised. Said collector may afterwards advertise and sell such delinquent property to reimburse himself for the amount advanced by him; but at no such sale shall there be any property forfeited to the State. [See § 201.

205. FAILURE OF COUNTY CLERK TO ATTEND.] $ 205. If any county clerk shall fail to attend any tax sale of real estate, either in person or by deputy, or to make and keep the record, as required by this act, he shall forfeit and pay the sum of five hundred dollars, and shall be liable to indictment for such failure, and upon conviction shall be removed from office. Said sum shall be sued for in an action of debt, in the name of the People of the State of Illinois, and when recovered shall be paid into the county treasury. [See § 196.

206. PAYMENT BY PURCHASER.] $206. The person purchasing any tract or lot, or any part thereof, shall forthwith pay to the collector the amount charged on such tract or lot, and, on failure so to do, the said tract or lot shall be again offered for sale in the same manner as if no such sale had been made; and in no case shall the sale be closed until payment is made, or the tract or lot again offered for sale.

207. CERTIFICATE OF PURCHASE ASSIGNABLE.] § 207. The county clerk, on being requested so to do, shall make out and deliver to the purchaser of any lands or lots sold as aforesaid, a certificate of

purchase, to be countersigned by the collector, describing the land or lot sold as the same was described in the delinquent list, date of such sale, the amount of taxes, special assessments, interest and costs for which the same was sold, and that payment has been made therefor. If any person shall become the purchaser of mors than one tract or lot, he may have the whole or one or more of them included in one certificate. Such certificate of purchase shall be assignable by indorsement, and an assignment thereof shall vest in the assignee, or his legal representatives, all the right and title of the original purchaser. [See § 225.

208. INDEX TO TAX SALE BOOKS.] $208. The county clerk is hereby authorized to make an index to tax sale records in a book, when furnished by the county, which index shall be kept in the county clerk's office as a public record, open to the inspection of all persons during his office hours.

CERTIFIED COPY OF SALE LISTS TO BE SENT TO AUDITOR.

209. IN TWENTY DAYS AFTER SALE. § 209. The county clerk. shall within twenty days after any sale for taxes, make out and transmit to the Auditor a transcript of sales for taxes, which shall be written on foolscap paper, made up and stitched in book form, suitable for binding. The clerk shall certify to the correctness of said transcript, under the seal of his office. Said list shall not include any tracts or lots forfeited to the State of such sale. The county clerk, for failure to make out, furnish or forward said list, as herein required, shall forfeit and pay into the State treasury the sum of five hundred dollars, to be recovered in an action of debt, in the name of the People of the State of Illinois, in any court in the State having competent jurisdiction.

REDEMPTION.

Real property

210. Time of RedeMPTION—AMOUNT.] § 210. sold under the provisions of this act may be redeemed at any time before the expiration of two years from the date of sale, by payment in legal money of the United States, to the county clerk of the proper county, the amount for which the same was sold, together with the amount of the penalty bid at such sale, if redeemed at any time before the expiration of six months from the day of sale. If between. six and twelve months, the amount for which the same was sold together with twice the amount of penalty bid; if between twelve and eighteen months the amount for which the same was sold together with three times the amount of the penalty bid; and if between eighteen months and two years, the amount for which the same was sold together with four times the amount of the penalty bid at said. sale. The person redeeming shall also pay the amount of all taxes and special assessments accruing after such sale with seven (7) per cent penalty thereon, unless such subsequent tax or special assessment has been paid by or on behalf of the person for whose benefit the redemption is made and not by the purchaser at the tax sale, or his assignee, and it is hereby made the duty of the county clerk to

include the amount of subsequent taxes or special assessments paid by the purchaser or holder of the tax certificate in his certificate of redemption. If the real property of any minor heir, idiot or insane person shall be sold for nonpayment of taxes or special assessments, the same may be redeemed at any time after the sale and before the expiration of one year after such disability be removed upon the terms specified in the section, and upon the payment of ten (10) per cent per annum, the amount due including penalties from and after the expiration of two years from the date of sale, which redemption may be made by themselves, or by any person in their behalf. Tenants in common or joint tenants shall be allowed to redeem their individual interest in real property sold under the provisions of this act, in the same manner and under the terms specified in this section for the redemption of other real property; any redemption made shall inure to the benefit of the person having the legal or equitable title to the property redeemed, subject to the right of the person making the same to be reimbursed by the person benefited. [As amended by Act which became a law and in force June 26, 1895.

211. WHEN PURCHASER SUFFERS LAND TO BE SOLD AGAIN.] § 211. If any purchaser of real estate sold for taxes or special assessment shall suffer the same to be forfeited to the State, or again sold for taxes or special assessment, before the expiration of the last day of the second annual sale thereafter, such purchaser shall not be entitled to a deed for such real property until the expiration of a like term from the date of the second sale or forfeiture, during which time the land shall be subject to redemption, upon the terms and conditions prescribed in this act; but the person redeeming shall only be required to pay for the use of such first purchaser, the amount paid by him. The second purchaser, if any, shall be entitled to the redemption money, as provided for in the preceding action: Provided, however, it shall not be necessary for any municipal corporation which shall bid in its own delinquent special assessments, at any sale, in default of other bidders, to protect the property from subsequent forfeitures or sales, as above required in this section. [As amended by an act approved May 29, 1879.

212. BOOKS, ETC., EVIDENCE, ETC.] $212. The books and records belonging to the office of the county clerk, or copies thereof certified by said clerk, shall be deemed prima facie evidence to prove the sale of any land or lot for taxes or special assessments, the redemption of the same, or payment of taxes or special taxes thereon. The county clerk shall, at the expiration of his term of office, pay over to his successor in office all moneys in his hands received for redemption from sale for taxes on real estate. [As amended by act approved May 3, 1873.

213. SALES IN ERROR--ENTRY.] § 213. Whenever it shall be made to appear to the satisfaction of the county clerk that any tract or lot was sold, and that such tract or lot was not subject to taxation, or upon which the taxes or special assessments had been paid previous to the sale of said tract or lot, or arises from a double assessment, or that the description is void for uncertainty, he shall make an entry opposite to such tracts or lots in the sale and re-5 R. L.

dcmption record, that the same was erroneously sold, and such entry shall be prima facie evidence of the fact therein stated, and unless such error is disproved the county collector shall, on demand of the owner of the certificate of such sale; refund the amount paid and cancel such certificate so far as it relates to such tract or lots. The collector shall take credit in settlement of his accounts thereafter with such officers as he may be liable to for their pro rata amounts respectively paid as aforesaid. [As amended by act which became a law and in force June 26, 1895.

214. PURCHASER AT ERRONEOUS SALE PAID BACK.] § 214. When the purchaser at such erroneous sale, or anyone holding under him, shall have paid any tax or special assessment upon the property so sold, which has not been paid by the owner of the property, he shall have the right to recover from such owner the amount he has so paid, with ten per cent interest, as the money paid for the owner's us

use.

215. EFFECT OF RECEIPT OF REDEMPTION MONEY.] § 215. The receipt of the redemption money of any tract of land or lot, by any purchaser, or the return of the certificate of purchase for cancellation, shall operate as a release of all the claim to such tract or lot, under or by virtue of the purchase.

TAX DEEDS.

216. NOTICE.] § 216. Hereafter no purchaser, or assignee of such purchaser, of any land, town or city lot, at any sale of lands or lots for taxes or special assessments, due either to the State or county, or incorporated town or city within the same, or at any sale for taxes or levies otherwise, by the laws of this State shall be entitled to a deed for lands or lots so purchased, until the following conditions have been complied with, to-wit: Such purchaser or assignee shall serve, or cause to be served, a written or printed, or partly written or partly printed, notice of such purchase on every person in actual possession or occupancy of such land or lot; also, the person in whose name the same was taxed or specially assessed, if, upon diligent inquiry, he or she can be found in the county; also, the owners of or parties interested in said land or lot, if they can, upon diligent inquiry, be found in the county, at least three months before the expiration of the time of redemption on such sale; in which notice he shall state when he purchased the land or lot, in whose name taxed, the description of the land or lot he has purchased, for what year taxed or specially assessed, and when the time of redemption will expire. If no person is in possession or occupancy of such land or lot, and the person in whose name the same was taxed or specially assessed, upon diligent inquiry, can not be found in the county, or the owners of, or parties interested in said land or lot, upon diligent inquiry, can not be found in the county, then such person, or his assignee, shall publish such notice in some newspaper printed in such county; and, if no newspaper is printed in said county, then in the newspaper that is published in this State nearest to the county seat of the county in which such land or lot is situated, which notice shall be inserted three times, the first time

not more than five months, and the last time not less than three months, before the time of redemption shall expire: Provided, however, that if the owners of said land or lot, or the parties interested therein, can not be found in the county, and the person in the actual occupancy is tenant to, or is in possession under the owner or party interested therein, then service of said notice upon such tenant or occupant shall be deemed service upon the owner or party interested: And, provided, further, that if the owners or parties interested are unknown to such purchaser, or his assignee, then the said publication, as to them, may be to the unknown owner or parties interested. [As amended by an act approved May 31, 1879.]

217. AFFIDAVIT-EVIDENCE-PERJURY.] $217. Every such purchaser or assignee, by himself or agent, shall, before he shall be entitled to a deed, make an affidavit of his having complied with the conditions of the foregoing section, stating particularly the facts relied on as such compliance, which affidavit shall be delivered to the person authorized by law to execute such tax deed and which shall by him be filed with the officer having custody of the record of the lands and lots sold for taxes and entries of redemption in the county where such lands or lots shall lie, to be by such officer entered on the records of his office, and carefully preserved among the files. of his office, and which record or affidavit shall be prima facie evidence that such notice has been given. Any person swearing falsely in such affidavit shall be deemed guilty of perjury and punished accordingly.

218. PRINTER'S FEE.] § 218. In case any person shall be compelled to publish such notice in a newspaper, then before any person who may have a right to redeem such lands or lots from such sale shall be permitted to redeem, he shall pay the officer or person who by law is authorized to receive such redemption money, the amount paid for printer's fee for publishing such notice, for the use of the person compelled to publish such notice as aforesaid; the fee for such publication shall not exceed one dollar for each tract or lot contained in such notice.

219. WHEN ENTITLED TO DEED.] § 219. At any time after the expiration of two years from date of sale of any real estate for taxes or special assessments, if the same shall not have been redeemed, the county clerk, on request, and on the production of the certificate of purchase, and upon compliance with the three preceding sections, shall execute and deliver to the purchaser, his heirs or assigns, a deed of conveyance for the real estate described in such certificate.

220. DEED MAY INCLUDE SEVERAL TRACTS-FEE.] $ 22. When any person shall hold more than one certificate of purchase at the same sale, and for the same year's tax or special assessment, the clerk shall, on the request of the holder of such certificates, include as many tracts or lots described therein in the deed of conveyance as such person may desire, and for which deed the county clerk shall have a fee of fifty cents for each certificate embraced therein: Provided, that no greater fee than three dollars shall be charged upon any one deed. [As amended by act approved May 3, 1873.]