Sec[Section] 1 Be it enacted by the people of the state of Illinois represented in the General Assembly; That Whenever any person Shall wish to list lands for taxation which are situated in any other county that the one in which ^he^ resides, with the Treasurer of Said County, it shall be the duty of said Treasurer to administer an oath to every such person that he is the bona fide owner of said land, and upon his refusing to take such oath, the Treasurer shall not permit such lands to be listed in the County.