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 shall 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,

clerk of the county court in and for the county of.. 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.

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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. [Repealed by an act approved May 29, 1879.

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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

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. 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.

203. LANDS FORFEITED TO STATE

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. $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 more 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 datè 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.