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, §§ 88, 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.

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.

If any

170. FORM OF RETURN AS TO PERSONAL TAX.] § 170. 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.

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178. 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 have 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. [As amended by an act approved May 3, 1873.1 [See ?? 279, 299, 303.

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