In force, Jan.[January] 15, 1836.
AN ACT declaratory of the Law in relation to the Road Tax.
1Tax on lands in counties where a tax has been levied.
Whereas, It is represented to the present General Assembly, that several of the clerks of the county commissioners’ courts, have required citizens of this state to pay a road tax upon lands situated in counties where a road tax has been levied,
because, in the counties where such citizens reside, no road tax has been levied,
notwithstanding the law requires those clerks to mark the road tax “paid,” upon all lands which are listed
for taxation in other counties, whether a road tax upon land has been levied in such
other counties, or not;2 Therefore,
Sale of lands for tax in counties in which it is not situated.
Duty of clerk and treasurer.
Sec.[Section] 1. Be it enacted by the people of the State of Illinois, represented in the General Assembly, That if any land listed for taxation, in any county in which it is not situated, shall
be advertised and sold, in the county in which it is situated, for any road or county
tax thereon, such sale shall be deemed to be void; and it shall be the duty of the
clerk who sold the same, or his successor in office, on ascertaining the fact, that
such land was previously listed in some other county for taxation, to cancel the sale
thereof; and if the purchase money still remains in his hands, to refund the same
to the person who purchased the land at the tax sale. If the money shall have been paid into the county treasury, the clerk shall issue
an order upon the county treasurer, who shall pay the same without delay, out of any
money in the treasury.3
Duty of secretary of state.
Sec. 2. It shall be the duty of the secretary of state, to cause this act to be published,
in the newspaper printed by the public printer, immediately upon its passage.
Approved, Jan. 16, 1836.
1William Thomas introduced SB 41 in the Senate on December 22, 1835, and the Senate passed the bill without amendment on January
8, 1836. On January 14, the House of Representatives referred the bill to a select committee, which reported back the bill with an amendment
on January 15, and the House approved the amendment. On January 16, the House passed
the bill as amended. On January 16, the Council of Revision approved the bill and the act became law.
Illinois House Journal. 1835. 9th G. A., 2nd sess., 259, 280, 319, 341, 351, 355, 371; Illinois Senate
Journal. 1835. 9th G. A., 2nd sess., 86, 160-61, 186, 267, 276, 288.
3The precedent stipulated that land owned by non-residents of a county, and on which
the taxes were delinquent, could be sold by the State.
Sec. 24, An Act concerning Public Roads.
Printed Document, 1 page(s), Laws of the State of Illinois, Passed by the Ninth General Assembly, at their Second Session (Vandalia, IL:
J. Y. Sawyer, 1836), 227, GA Session: 9-2,