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H. R. No. 1.
A BILL
For an act to amend and reduce into one the several acts concerning the Public Revenue.
1A BILL
For an act to amend and reduce into one the several acts concerning the Public Revenue.
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Sec.[Section] 1. Be it enacted by the People of the State of Illinois represented in the General Assembly, That ^(^all lands, tenements, and hereditaments, situated in this State, claimed by individuals, or bodies politic or corporate, whether by deed, entry, patent, grant, bond for conveyance or otherwise, except town lots situated in incorporated towns, lands belonging to the United States or this State, and such other lands as are exempted from taxation, by the terms of the compact between this State and the United States, are hereby declared subject to taxation; also, the following personal property, viz: Stud Horses, Asses, Jennies, Mules, Horses, Mares, Cattle over three years old, Slaves and Servants of color, Clocks, Watches, Carriages, Waggons, Carts, stock in trade, stock of every description in Incorporated Companies owned or claimed by inhabitants of this State, ^any person body corporate or politic^ and ^)^ for the purpose of equalizing the taxes, so that every person shall pay a tax, in proportion to the value of the property, he or she has in his or her possession, ^(^ the aforesaid^)^ ^all^ property ^(^declared subject to taxation,^)^ shall be valued according to the true value thereof, as hereinafter directed. Sec. 2. The Auditor is hereby required to obtain from the several Land Offices of the United States, at which lands lying within this State are sold, abstracts containing a description of lands sold at each office, the dates of sale, and the names of purchasers; also, maps of the several land Districts, when such abstracts and maps have not already been procured, and abstracts containing a description of all lands relinquished to the United States. |
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Sec. 3. The Auditor shall cause maps to be made of the several counties in this
State, in which any taxable lands are, or may be situated, on a scale of one inch to the mile, designating thereon by appropriate characters, the lands reserved for Seminary, School, Saline, and other public purposes, the lands included in the boundaries of incorporated towns, the lands which have been sold by the United States and those which have been relinquished to the United States by purcha- sers.—He shall also cause to be made for each county, in a well bound book, a description of evrey tract of land within such county, subject to taxation; shewing the date of sale of each tract, and the name of the purchaser,—having sufficient space between the lines to insert the description of a sub-division of every tract; the tract shall be arranged according to situation, beginning with the lowest number of township, range, and section. The Auditor shall include in said list and abstract, all lands sold under the authority of the State, which have been granted to the State, for school, seminary, canal, saline or other purposes.— Provided, That it shall not be necessary for the Auditor to furnish any mep[map] or abstract of lands to any county heretofore supplied with the same. Sec. 4. The Auditor shall cause to be delivered to the Clerk of the Commissioners Courts of the several counties, containing taxable lands, a map and book, made and compiled according to the provisions of the preceding section of this act, on or before the first day of April next; which map and book shall be kept and preserved by the said Clerks, subject to the inspection of any person who may wish to examine the same. When a map and book shall have been furnished as aforesaid, the Auditor shall annually thereafter, transmit to the said Clerks, on or before the first day of March, a list and abstract of all lands, which may have become subject to taxation within the preceding year, which list and abstract shall be copied by the Clerks in the book furnished by the Auditor, and the original list and abstract shall be filed and preserved. Sec. 5. At their March Term, annually, or so soon thereafter as may be, the County Commissioners Courts of the several counties in the State, shall appoint |
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some fit person as county Treasurer, who shall continue in office until a successor
shall be appointed; and before entering upon the duties of his office, shall take and subscribe an oath or affirmation, as follows: "I, A B, Treasurer of the county of , do solemnly swear (or affirm,) that I will faithfully, impartially and to the best of my skill and judgment, perform the duties required of me by law, as Treasurer of the said county of ;" he shall also execute a bond with two or more freeholders as securities, to be approved of by the commis- sioners court in such penalty as the court may direct; conditioned, "that he will and truly perform all the duties, now, or which may hereafter be, required of him by law, as the Treasurer of the county of , and that he will, when succeeded in office, deliver over to his successor in office, all money, bank bills or notes, choses in action, and all books and papers belonging to said county, and appertaining to his office, or placed in his hands for the use of the county.” County Treasurers shall have perpetual succession, so that a successor shall have the right of action accruing to any predecessor, in all matters and causes, relating to the county or state revenue, or relating to their rights or duties as county treasurers. Sec. 6. At their March term, annually, or so soon thereafter as may be, the county commissioners courts of the several counties in this State, shall appoint one or more competent persons, as assessors of such county,—whose duty it shall be, to take lists of the taxable property, and assess the value thereof within the county or district designated in the order of appointment; each assessor before entering upon the duties of his appointment, shall take and subscribe an oath or affirma- tion, as follows: "I, A B, do solemnly swear (or affirm,) that I will, faithfully and impartially perform the duties required of me as assessor of taxable property in the county of , according to the best of my skill and judgment." When more than one assessor is appointed in a county, the court shall designate in the order of appointment, the district in which each assessor shall act; and districts shall, in all cases, be bounded by township or section lines. Provided, That not more than one assessor shall be appointed in any one township of six miles square. |
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Sec. 7. Within fifteen days after the appointment of assessors, in any county, the
clerk of the commissioners court shall cause to be delivered to each assessor of his county a copy of the order of appointment and a transcript from the Book received by him from the Auditor, containing a list and description of all taxable Lands, lying within the district of said Assessor, with the names of the purcha- sers from the United States or this State, and of the present owner when the same are known. Sec. 8. Every Assessor upon being notified of his appointment as aforesaid, shall make and rule a Book in which to take down the list of taxable property within his district, the names of the owners, and the value of the property, which Book shall be headed and ruled in the following form, viz: “List of property in the district in the county o with the names of the owners, and the value of the property, assessed by A. B. for the year 18” |
| Value of all taxable property except Lands. |
| Value of Stock. |
| Stock in Incorporated Companies. |
| Retail Stores. |
| Wholesale Stores. |
| Carts. |
| Waggons. |
| Carriages. |
| Watches. |
| Clocks. |
| Slaves and Servants of color. |
| Cattle over three years old. |
| Horses and Mares. |
| Mules. |
| Jennies. |
| Asses. |
| Stud Horses. |
| Total value of Land. |
| Value of Land per Acre. |
| Description of Land. |
| Acres of Land. |
| Names of persons chargeable with Tax.2 |
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Sec. 9. It shall be the duty of each Assessor to proceed without delay, after being furnished with the list of taxable Lands, lying within his District, to take list of taxable Lands, and all other taxable property within his District: he shall call at the place of residence of each owner of taxable property, for a list of the same, and it shall be the duty of each and every person when called on, or applied to by the Assessor, to deliver to each Assessor a list and description of all lands and other property in his or her possession subject to taxation, and the Assessor |
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shall in the presence of such person, list the same on his Book, and value the same according to the true value thereof, placing the description and the value in figures opposite the names of the owner or person listing the same, in the co- lumns of the Book marked for that purpose. In estimating the value of Lands and lots, no lands or lots shall be valued at less than one dollar and twenty-five cents per acre. Lands and lots shall be valued according to their true value, without regard to the kind and character of title, or to any conflicting claims to the same, and to enable Assessors more effectually to discharge the duties requi- red of them, they are authorized and required to administer an oath or affirma- tion to every person listing taxable property in the words following: “You do solemnly swear (or affirm) that you will true and distinct answers make to all such questions as may be propounded to you on the present occasion, touching the quantity and description of taxable property now possessed or own- ed by you.” If any Assessor shall be unable to find the owner or claimant of any Lands or lots contained in the list furnished him by the Clerk, he shall value the same accor[-] ding to the best information that he can obtain, and shall enter the same on his list in the name of the patentee or present owner if known. Sec. 10[.] In case any person shall be absent from his or her place of residence, at the time the Assessor calls to receive a list of taxable property, the Assessor shall proceed to list the taxable property of such person according to the best informa- tion which he can obtain, he shall also leave a written notice at such persons place of residence, with some white member of the family above the age of twelve years, requiring such person to attend at a time and place in the District, specifi- ed in the notice, and furnish a list of his or her taxable property, and stating also in the notice, that unless the person shall attend at the time and place fixed as aforesaid, that he or she will be charged with taxes upon the property as listed by the Assessor, and every person attending pursuant to such notice, shall furn- ish a list of his or her taxable property which shall be set down and charged as though the list had been furnished in the first instance, and every person failing to attend as aforesaid, shall be charged with taxes upon the property as listed by |
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the Assessor. Persons owning land in two or more districts in the same county
may list the same in the district in which they reside, or in any one district in said county. Sec. 11[.] If any person shall refuse to deliver to any Assessor when called on for that purpose, a list of his or her taxable property as required by law, the Assessor shall list the property of such persons from the best information which he can obtain, and such person shall, for such refusal be liable to a penalty of fifty dollars, which may be sued for in an action of debt, in the name of the coun- ty in which such person resided at the time of such refusal, before any Justice of the Peace, or the Circuit Court of any county in the State, the penalty when collected, shall be paid into the county Treasury; and it is hereby required of each Assessor, to furnish the Treasurer of his county with the names of all per- sons who may have refused to furnish lists of their taxable property as aforesaid, and the county Treasurers are required to prosecute all such persons, in the manner herein required, and Assessors shall be competent witnesses in all such prosecutions. Sec. 12. Assessors shall finish taking in the list of taxable property on or before the first day of May annually, and each assessor shall on or before the said first day of May, deliver to the clerk of the commissioners court of his county, the abstract of lands furnished him by the clerk together with the original list of taxable property within his district, also a copy of said list, the copy shall con- tain the names of all persons owning taxable property within the district, ar- raigned and written in alphabetical order, the orginal list shall be filed and pre- served by the clerk, and the copy shall be delivered over to the sheriff or collec- tor of taxes as hereinafter provided. Sec. 13. Any person feeling aggrieved by the valuation of taxable property by any Assessor mav apply to the county commissioners court of the proper county, and if the court shall be satisfied, either from their own knowledge or from the testimony of others that the valuation of the assessor, was too high, considered in reference to the actual value of the property, or in reference to the valua |
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tion fixed upon the property of others, they shall re-value the said property
and fix the value which ought to have been fixed by the assessor; but applications under this section shall be made at the June term of the county commissioners court next after the listing of the property by the assessor and not afterwards. Sec. 14. At the June term annually of the county commissioners court, the com- missioners shall examine the lists of taxable property returned by the assessors, and the valuation thereof, and it shall be their duty, so to alter and change the valuation of property, if any attention or charge be necessary, as to fix the same value upon the same description of property in any part of the county, and make the valuation as nearly uniform and equal as in their opinion the same can be done: Provided, however, That no alteration or change shall be made so as to reduce the valuation of any property below what it is intrinsically worth. Sec. 15. The clerks of the county commissioners courts of the several counties, shall immediately after the June term of their courts annually, and by the first of July, transmit by mail to the Auditor of Public Accounts, a list and des- cription, of all lands listed for taxation in their respective counties, which list shall contain the names of the patentees, the present owners and their places of residence if known, and the valuation of the lands as fixed by the assessors and county commissioners, the lands shall be arraigned according to situation, begining at the lowest number of township range and section, and if the said list shall not be received by the Auditor by the 15th of July, it shall be his duty to send a messenger to the county or counties from which said list shall not be re- ceived to obtain the same, and the clerks are hereby required to deliver the same to such messenger, without unnecessary delay. Sec. 16. On the second Monday of August annually, or so soon thereafter as sheriffs shall have been sworn into office, the clerks of county commissioners courts, shall deliver to the sheriffs of their respective counties, the alphabetical lists of taxable property returned to them by the assessors, and take duplicate receipts for the same, in which shall be specified the amount of taxes to be |
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collected upon the lands contained in the list, and the amount to be collected
upon the personal property, one of which receipts shall be transmitted by mail and without delay to the Auditor of Public Accounts, and the other shall be de- livered to the county Treasurer of the proper county. Sec. 17. For the purpose of supporting the Government, and defraying the ne- cessary expenses attendant upon the enactment, administration and execution of the laws of the State, it is hereby declared that a tax of upon every hundred dollars worth of taxable property shall be levied, and collected from the owners of such property or the persons in whose names the same may be listed and assessed for taxation and a perpetual lien is hereby enacted, and declared to exist in favor of the State, upon every tract or parcel of land a n upon every part thereof, subject to taxation within the State, for the amount of all taxes due or to become due thereon, and for all costs and charges atten- ding the collection of the same, and no alienation of land, subject to taxation as aforesaid, shall affect the claim or lien of the State hereby enacted and declar- ed to exist, and every tenant or lesee, who shall be obliged under this or any other act to pay the tax due on any lands leased to them, when such payment is not required by the terms of the leasse, or who shall be obliged to pay taxes on a greater part of such lands, shall have a right to demand and receive the amount of taxes so paid by them from the owner of such lands, and shall more- over have a lien upon the land, upon which the taxes was so paid, until the amount thereof shall be repaid to the tenants or lesee as aforesaid. Sec. 18. The Sheriffs of the several counties, shall so soon as the lists of taxable property are delivered to them, proceed to collect the taxes charged upon said lists, by calling upon each and every person residing in their respective counties, at his or her usual place of residence, and requiring payment thereof, and each and every person shall be charged with, and required to pay to the sheriff on every hundred dollars worth of property listed for taxation; and a lien is hereby created and declared to exist in favor of the State, upon every article of personal property owned by any person charged with taxes from and after the taxes shall have been demanded by the sheriff, and no sale or transfer of the |
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same shall affect the claim or lieu of the State, but the said property shall be
liable to be seized by the sheriff in whosoever hands or possession the same may be found, and sold to satisfy such taxes, and all costs and charges attending the collection of the same; Provided, That the lien aforesaid shall not continue to exist longer than to the expiration of the year for which the taxes are or may be due If any person charged with taxes shall be absent from home when the sheriff shall call upon him or her for payment thereof, the sheriff shall leave a written notice at the residence of every such person, stating the amount of taxes due from such person, and requiring him or her to make payment of the same at some time after the expiration of ten days from the date of the notice, and place to be specified in the notice; and such notice shall be considered as a demand for the taxes, within the meaning of this act. Sec. 19. If any person shall fail to pay his or her taxes when demanded by the sheriff, or within twenty days after such demand, the sheriff is authorised and required to seize and levy upon any personal property of such person, of value sufficient to pay the taxes and costs; and to advertise and sell the same at public vendue, he shall give fifteen days notice of the time and place of sale, by posting one advertisement on the door of the court house of his county, and one at three public places in the neighborhood of the place of sale; and if the property seized shall not sell for a sum sufficient to pay the taxes and costs, the sheriff may seize and sell any other property of the person in default, upon giving the notice of sale as aforesaid; and if any article of property so seized shall sell for more than the taxes and costs due, the sheriff shall, upon demand, refund the overplus to the owner. Sec. 20. When taxes are paid to any sheriff, or when taxes are collected by the sale of property, the sheriff shall deliver to the persons paying taxes or the persons of whom the taxes have been collected by the sale of property, a written or printed receipt signed by the sheriff or his deputy, stating in such receipt the amount paid, and the value of the property taxed, and also describing each lot or parcel of lands listed, by its numbers, as described in the tax list. |
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Sec. 21. The sheriffs of the several counties shall receive in payment for taxes
the bills or notes of the State Bank of Illinois, and branches, notes of the Bank of the State of Illinois, of the Bank of Illinois, gold and silver coin, and Auditors Warrants; and for taxes due on personal property, they shall receive county orders of their respective counties. Sec. 22. of the taxes upon lands and real estate, shall be paid into the State Treasury; and of the same shall be paid into the County Treasuries of the counties in which the lands are situated; and the whole of the tax upon personal property shall be paid into the county treasuries of the counties in which the same is listed. Sec. 23. Sheriffs shall pay into the treasuries of their respective counties, at the end of every month, all taxes collected for the use of such counties, during the preceding month; and on the first Monday in December, annually, shall make a final settlement, and account for and pay over the whole amount of the revenue due the county; deducting from the same, the amount of all taxes which he shall have been unable to collect, by reason of the insolvency, removal or non-residence of persons charged with taxes. Sec. 24. The sheriffs of the several counties, shall pay into the State Treasury, on or before the first Monday in January, annually, all taxes collected by them for the use of the State; deducting therefrom their commissions for collection. Sec. 25. It shall be the duty of the sheriffs of the several counties, to present to the commissioners courts of their respective counties, at the December term of said courts, annually, a list of the names of all persons charged with tax in the lists of taxable property, from whom such sheriffs shall have been unable to collect taxes, by reason of the insolvency, removal or non-residence of such persons; which list shall be copied from the lists of taxable property, and shall contain a description of the property taxed, and the value of the same. And the said sheriffs shall note upon said lists, opposite the name of each person, whether such person be insolvent, or has removed, or is a non-resident; and if removed, to |
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what county or place; and if a non-resident, the place of residence if known; and
moreover, certify, that such list contains the names of all persons, and the descrip- tion of all property charged with taxes in the county, from whom, and upon which, taxes have not been collected, and the notes and remarks made opposite to the names of persons charged with taxes, are correct and true according to the best information and knowledge of the sheriff,—which list shall be examined by the county commissioners, and all errors and mistakes therein corrected; and when the same shall have been so examined and corrected, the court shall make one order allowing the sheriff credit for the amount of taxes due or payable to the county, upon the same. And the clerk of the said court shall thereupon make a certificate upon said list, stating that the same was presented to the court, examined, corrected (if any corrections shall have been made,) and the sheriff allowed a credit for the taxes due the county upon the same, and affix- thereto the seal of court; and upon a settlement with the Auditor, the Sheriffs shall file the said list with the Auditor, and shall be allowed a credit for the amount of taxes due the State upon the same. Sec. 26. The County Commissioners' courts shall not allow credit to Sheriffs' for any taxes uncollected, unless they are satisfied that such taxes could no have been collected by reasonable and proper diligence, and that such diligence has been used without success. Sec. 27[.] The Auditor of Public Accounts shall on or before the third Monday in January, annually make a transcript from the lists returned to him by the Sheriff, of all lands and real estate on which any taxes shall be due and unpaid, and advertise the same for sale in the Newspaper printed by the Public Printer of the State, the time of sale shall be the first Monday in April annually, the place of sale shall be at the Court House, or place of holding court for the coun- ty in which the Lands are situated, the transcript and advertisement shall be in the form following, viz: "List of Lands and other real estate situated in the several counties of the State of Illinois, on which taxes remain due and unpaid for the year set forth: |
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| County |
| Description |
| Valuation |
| Years for which tax is due |
| Amount of tax |
| Costs |
| In whose names Patentee |
| Names of Present Owners 3 |
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Public notice is hereby given, that unless the taxes and costs are paid upon
the Lands and real estate described in the foregoing list, on or before the first Monday in April next, that each lot or parcel of the same will be sold for the taxes and costs thereon at public vendue by the Sheriff of the county in which the said lots or parcels are situated, at the Court House, or place of holding courts for such county, on the said first Monday in April, and the sales continued at each place from day to day until the whole are sold or offerred for sale,” which notice shall be signed by the Auditor, and shall be published three weeks successively; two numbers of each paper containing such notice shall be trans- mitted by mail to the clerk of the County Commissioners court of the several counties in the State, one number of each shall be transmitted in like manner to the Sheriff of each county in the State, two numbers of each shall be delivered to the Auditor, and two to the Treasurer, to be by them filed and preserved in their offices respectively. Each Sheriff shall post one of said Newspapers on the door of the Post Office at the county seat of his county, and each clerk shall post one of said Newspapers on the door of the Court House of his county, or on some conspicuous place inside of the Court House, the other number of the pa- per trausmitted to the clerk shall be by him filed and preserved in his office, sub- ject to examination by any person who may desire to examine the same. In advertisements for the sale of lands for taxes, letters and figures may be used as they have heretofore been to denote townships, ranges, sections, parts of sec. tions, the years for which taxes are due, and the amount of taxes and costs. Sec. 28 Any person owning or claiming lands advertised for sale as aforesaid, |
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may pay the taxes and costs due theron to the Sheriff of the county in which the
same are situated at any time before the sale thereof. Sec. 29[.] The Sheriffs' of the several counties in which lands shall be advertised for sale for taxes, shall attend at the Court House or place of holding electious, their respective counties on the first Monday in April annually, and assisted by the clerk of the Commissioners Court, between the hours of 10 o'clock A.M. and 3 o'clock P.M. proceed to sell each lot or parcel of land advertised for sale in his county, on which the taxes and costs have not been paid, at public vendue, commencing with the first lot or parcel named in the list, and proceeding with each successive lot or parcel until the whole are shall be; he shall continue the sales on each day until five o'clock P.M. and then adjourn from day to day (Sundays excepted) until the sales are completed. He shall first offer the least quantity of each lot for sale, for which any person will pay the taxes and costs upon the whole lot, to be laid off in a square in the North East corner of the same. If no bid is obtained, he shall then offer the whole lot for sale, and if a bid is obtained to the amount of the taxes and costs for the whole lot, he shall again offer a less quantity, to be laid off as aforesaid, and in no case shall a greta- er quantity of land be sold than will pay the taxes and costs due thereon. In case the amount of taxes and costs shall not be bid for any lot of Land offerred as aforesaid, the same shall be striken down to the State, and the State set down as the purchaser. Sec. 30[.] The clerks of the Commissioners Court shall attend all sales of lands made by Sheriffs' under the provisions of this act, and shall keep a Register of the sales in a well bound Book to be provided for that purpose, in which he shall enter each lot or parcel of land exposed to sale by the Sheriff, copying the des- cription of the same from the advertisement, and when a sale is made, he sha,l enter the name of the purchaser, his place of residence, the quantity of land sold, and the amount of the sale, and give certificates of purchase to the purchaser, and immediately after each sale, shall transmit to the Auditor of Public Accounts |
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a copy of the list of sales kept as aforesaid, certified under the seal of Court[.]
He shall leave blank columns in this Book containing the list of sales, to insert the names of persons who may redeem the lands sold, the date of redemption, and and the amount of redemption money. Sec. 31[.] Any person owning or claiming lands listed for taxation, may pay the taxes due thereon into the State Treasury at any time before the first Monday in January. Sec. 32[.] Within ten days after any sale of lands for taxes, the Sheriff of the several counties making such sales, shall pay into the Treasuries cf their respect- I've counties, the amount due such counties or taxes upon lands advertised for sale, and if no sale is made in any county, the Sheriff of such county shall within ten days after the first Monday in April annually pay over to such county th amount due such county as aforesaid, and within thirty days after the first Mon- day in April annually, the Sheriffs' of the several counties shall pay into the State Treasury the amount of taxes due the State upon Lands advertised for sale. Sec. 33[.] When the Sheriffs pay into the State Treasury the taxes due the State on the first Mondays in January, the Treasurer shall pay to each Sheriff the amount of taxes paid into the State Treasury for the use of his county, and the Sheriff shall immediately thereafter pay the same over to the Treasu- rer of his county. Sec. 34[.] Lands and real estate sold for taxes under the provisions of this act may be redeemed from such sale at any time before the expiration of two years from the date of sale by any person who will pay into the State Treasury doub- le the amount for which the same was sold, and all taxes accruing after such sale, together with interest on the amount of each years taxes at the rate of six per cent per annum, from the first day of September, until paid, and in all cases when lands are redeemed as aforesaid, the person owning the land when it was listed for taxation, and the heirs or assigns of such person shall be considered as restored to all the rights which he, she or they had in and to such Lands at the time the same was listed for taxation. |
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Sec. 35[.] Lands and real estate, which at the time of sale belong to infants
femes covert, or lunatics,4 may be redeemed upon the terms specified in the pre- ceeding section at any time within one year from the time the disabilities of such persons shall cease to exist, and if there be several infants owning a joint, or joint and several infants in any lands or real estate sold for taxes, such infants or any one of them may redeem the same from such sale at any time within a year after the youngest one of them shall arrive at the age of twenty-one years. And any person claiming the right to redeem lands under the provisions of this section, shall produce to the Auditor the affidavit of some credible person, sta- ting who owned the same at the time of the sale thereof, and if the owner was a feme covert at the time of sale, stating that fact; and the name and residence of her husband, and the date at which time she became sole, and if the owner was a lunatic, stating that fact, and the date at which he or she became sane, and his or her place of residence, from the time of sale to the date of the affidavit, and if such owner was an infant, stating that fact, and the time at which he became of age, or if there were several infant owners, stating that fact, and stating the age of the youngest one of such infants, and if the Auditor shall be satisfied from the facts stated in the affidavit, that the Lands proposed to be redeemed, are subject to redemption under the provisions of this section or any other law of the State, he shall file the affidavit so presented, and permit the lands to be redeemed upon the conditions which are or may be required by law, and such redemption shall operate to restore to the owner or owners of the land his her or their heirs or as[-] signs, all right which he she or they had in and to the same at the time of sale, provided, however, that the certificate of redemption shall not be evidence of any other fact, than that the redemption money was paid into the State Treasury. Sec. 36. Persons redeeming Lands or real estate from sale for taxes, shall pay into the the State Treasury all taxes which have accrued upon the same, subse[-] quent to the sale thereof, with six per cent interest on each years tax from the first day of September of each year, to the date of redemption, in addition t double the amount for which the said land or real estate was sold. Sec. 37[.] Affidavits presented to the Auditor to enable persons to redeem lands sold for taxes, may be taken before any Judge, or clerk of a court of recor ind |
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in this State, and certified under the hand and seal of such Judge or clerk, or
they may be taken before any Judge or clerk of a court of Record without :e State, and certified as aforesaid. Sec. 38[.] All lands heretofore sold to the State or to any county, or which may hereafter be sold for taxes, may be redeemed at any time by any person claim- ing the same, upon paying into the State or county Treasury, the amount for which such lands were sold, and all taxes accruing thereon to the time of re- demption, with interest on each years taxes at the rate of six per cent per an- num, from the first day of September annually, to the time of redemption, and such redemption shall enure to the use and benefit of the owner of the land at the time of the sale, and to his or her heirs or assigns. Sec. 39. Immediately after the expiration of the term of two years from the date of the sale of any Land for taxes under the provisions of this act, the Auditor shall make out a deed for each lot or parcel of land sold, remaining un[-] redeemed and transmit the same to the clerk of the commissioners court of the county wherein the sale was made, to be by such clerk delivered to the pur- chaser upon the return of the certificate of purchase, the Auditor shall at the same time transmit to the clerks as aforesaid, a list of all lands redeemed from sale, which list shall contain a description of the land, the name of the purchaser, the date of redemption, and the name of the person redeeming. Deeds execu- ted by the Auditor shall be in the form following: "The Auditor of public accounts of the State of Illinois, to all who shall see these presents, greeting: Whereas, it appears from a certificate of the Clerk of the County Commissioners Court of County, that on the day of, 18, the sheriff of said county offered for sale a certain lot or parcel of land, situated in said county, being (here describe the land offered) for the taxes due thereon for the year 18, and the costs of collection, and that A B of the county of , and State of , became the purchaser of (here describe the part sold) for the sum of dollars, being the amount of taxes and costs of collection, chargeable upon the aforesaid lot or parcel of land; and the said land sold as aforesaid, not having |
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been redeemed, the said Auditor doth hereby grant, bargain, sell, and convey
unto the said A B, and to his heirs and assigns, the land purchased by him, as aforesaid;—To have and to hold the same to him and to his heirs and assigns forever, subject to be redeemed by any infant, feme covert, or lunatic, who may have owued the land at the time of said sale, as provided by law.—In witness whereof, the said Auditor hereto signs his name and affixes his seal this day of , 18; which deed executed as aforesaid, shall operate as a convey- ance to the purchaser, his heirs and assigns, of an estate in fee simple. Sec. 40. Deeds executed by the Auditor of Public Accounts, as aforesaid, shall prime facie evidence in all controversies and suits in relation to the right of the purchaser, his heirs or assigns to the land thereby conveyed, of the follow- ing facts: First, That the land conveyed was subject to taxation at the time the same was advertised for sale, and had been listed and assessed in the time and manner required by law. Second, That the taxes were not paid at any time before the sale. Third, That the lands conveyed had not been redeemed from the sale, at the date of the deed, and shall be conclusive evidence of the following facts: First, That the land was advertised for sale in the manner and for the length of time required by law. Second, That the land was sold for taxes as stated in the deed. Third, That the grantee in the deed was the purchaser. Fourth, That the sheriff and clerk conducted the sale in the manner required by law. And in controversies and suits involving the title to land claimed and held under and by virtue of a deed executed by the Auditor of Public Accounts, as aforesaid; the persons claiming title adverse to the title conveyed by such deed. shall be required to prove, in order to defeat the said title, either, that the land was not subject to taxation at the date of the sale—that the taxes had been paid —that the land had never been listed and assessed for taxation, or that the same had been redeemed before or after the expiration of ten years from the date of |
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sale, and that such redemption was had or made for the use and to the benefit of
persons having the right of redemption under the laws of the State;—but no person shall be permitted to question the title acquired by an Auditor's deed, without first shewing, that he or the person under whom he claims title, had title to the land at the time of the sale, or that the title was obtained from the United States or this State, after the sale; and that all taxes due upon the land, have been paid by such person, or the person under whom he claims title, as aforesaid. Sec. 41. The books and records belonging to the office of the Auditor of Public Accounts, and clerks of Commissioners Courts, or copies thereof certified by the auditor or clerk, shall be deemed sufficient evidence to prove the sale of any land for taxes, or the redemption of the same, or the payment of taxes thereon. Sec. 42. No sheriff or deputy sheriff, shall be eligible to the office of County Treasurer; nor shall any county Treasurer be permitted to act as deputy sheriff. Sec. 43. Persons paying taxes upon lands advertised for sale for taxes, shall be required to pay the cost of advertising the same. Sec. 44. Purchasers of land sold for taxes, or their representatives, shall receive from the State Treasury on demand, the redemption money, and the amount of all taxes paid by them upon the land, subsequent to the sale; and it is hereby enacted and declared, that the receipt of redemption money by any purchaser as aforesaid, shall operate as a release of all claim to the land, under or by virtue of the purchase. Sec. 45. If any purchaser of lands sold for taxes shall suffer the same to be again sold for taxes before the expiration of two years from the date of his or her purchase, such purchaser shall not be entitled to a deed for the land until the expiration of two years from the date of the second sale, during which time the land shall be subject to redemption upon the terms and conditions prescribed in this act, except that the person redeeming shall only be required to pay for the use of such purchaser, the amount paid for the land, and double the amount paid by the second purchaser. |
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Sec. 46. In executing deeds for lands sold for taxes, the auditor shall include
in one deed, all the lands sold to the same person during the same sale. Sec. 47. If at any time before the execution of a deed for any land sold for taxes, it shall be made to appear to the Auditor, that any lot of land was sold which was not subject to be taxed, or upon which the taxes had been paid previous to the sale, he shall not execute a deed for any such land, but shall, upon the application of the purchaser or his legal representative, issue a warrant upon the Treasurer for the amount paid for the lands, and he shall note on the list of sales, that such land was erroneously sold, and the sale shall thereby be deemed and considered as cancelled. Sec. 48. The Auditor of public accounts may issue a duplicate deed (which shall be considered as a copy,) for any tract or parcel of land which may have been sold for taxes, upon the purchaser or his assignee, filing an affidavit stat- ing that the original deed has been lost or destroyed. Sec. 49. If any Sheriff shall fail to attend any sale of lands advertised by the Auditor of Public Accounts, by himself or Deputy, and make sale as required by this act, he shail be liable to pay into the county and state Treas ury, the amount of taxes and costs due upon the lands advertised for sale, as though the said lands had been sold. Sec. 50. If any sheriff shall fail to pay into the county Treasury of his county, the amount of taxes or revenue due such county, at the times and in the manner required by this act, he shall be liable to pay percent upon the amount which he may or shall fail to pay as aforesaid, and if he shall fail to pay into the State Treasury the amount of taxes or revenue due the state, at the times and in the manner herein re- quired, he shall be liable to pay percent upon the amount which he may or shall fail to pay as aforesaid. Sec. 51. If any Clerk shall fail to attend any sale of lands as required by this act, either in proper person or by a competent Deputy, he shall forfeit and pay the sum of dollars, and shall be liable to indictment for such failure, and upon conviction, shall be removed from office. |
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Sec. 52. If any Sheriff shall fail to pay into the county Treasury of his
county, the revenue due the county, at the time and in the manner requir- ed by this act, it shall be the duty of the county Treasurer to cause to be delivered to such Sheriff, a notice in writing informing him, that at the suc- ceeding term of the circuit court of the county, a motion will be made be- fore the said court for judgment against such sheriff, for all sums which may be due from him to the county at the time of making the motion, to- gether with the damages allowed by law for default in not paying the same into the county Treasury; the notice shall state the day of the term of the court when the motion will be made, and shall be served by the Coroner or any constable of the county at least five days before the day on which the motion is to be made; the notice need not state any amount for which judg- ment will be asked, and the circuit courts of the several counties are hereby vested with jurisdiction and power to hear and determine all such motions, and to enquire into the amount due from Sheriffs, and give judgment for the same together with the damages allowd by law for failures to pay the same into the county Treasury—and upon the trial of motions against Sheriffs, the court is vested with power to compell the production of all books, papers and vouchers in the possession [of] the Sheriff, and appertaining to his office, to be used as evidence, if it shall appear to the court that any such books, pa- pers or vouchers are or may be material evidence in the cause. Sec. 53. Upon the failure of any Sheriff to pay money into the State Treas- ury as required by law, it shall be the duty of the Auditor of public accounts to proceed against such Sheriff by motion before the supreme court, a written notice of which motion shall be served on the Sheriff at least ten days be- fore the day on which the motion is to be made, the notice shall state, that the Auditor will in behalf of the State of Illinois, move the said court to en- ter up judgment against the Sheriff for the amount which may appear to be due from him to the State at the time the motion is heard, and for all dam |
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ages allowed by law for default in not paying the same, the notice may be
served by any Coroner or Sheriff in the State, or by any person whom the Auditor may employ, but if not served by a Coroner or Sheriff, an affidavit shall be made of the service thereof by the person serving the same, the su[-] preme court is hereby vested with power and jurisdiction to hear and deter[-] mine all such motions and to give judgments and award executions. Sec. 54. In serving notices of motions against Sheriffs in favor of the State or county, a copy of the notice shall be delivered to the Sheriff. Sec. 55. If any Sheriff shall receive the taxes upon any land or real es- tate, and shall knowingly include the same land or real estate in the list of lands returned by him on which taxes have not been collected, and the said land shall be sold for the taxes thereon, he shall be liable to indictment, and upon conviction, shall be removed from office, and the court before which the conviction is had, shall enter judgment accordingly; and such Sheriff shall moreover be liable to the party injured for all damages, to be recovered in an action on the case; and if any Sheriff shall receive taxes from any person and shall knowingly return, that he has been unable to collect the same taxes, he shall for such offence, be liable to an indictment, and upon conviction there- of, shall be removed from office, and shall moreover be liable to the party injured for all damages sustained by reason of such failure, to be recovered by action on the case in any court of competent jurisdiction. Sec. 56. Any person who may accept the appointment of Assessor in any county or district, who shall fail to perform the duties required of him, shall forfeit and pay the sum ofto the use of the county, to be recovered by action of debt in the name of the county, and shall moreover be liable to pay to the county and state all damages sustained by either the county or state by reason of such failure, to be recovered by action on the case before any court having jurisdiction thereof. Sec. 57. In case any person appointed Assessor shall refuse to accept the appointment, the clerk of the court shall notify the commissioners thereof whose duty it shall be to appoint some other person without delay. |
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Sec. 58. The clerks of the commissioners' courts shall immediately after the
adjournment of each term of their court furnish the county Treasurer with a list of all orders made by the court for the payment of money out of the coun- ty treasury, shewing to whom the orders are payable, and the amount and number of each order; and the said orders shall be paid in rotation according to their numbers. Provided, however, That Sheriffs may receive county orders in payment of taxes on personal property. Sec. 59. If any county Treasurer shall fail to perform any duty required of him by law, he shall be liable to the action of any person injured by such failure, and shall also be liable to an action upon his bond in the name of the county, for all damages sustained by the county by any breach of duty. Sec. 60. The following fees and compensation shall be allowed to the sev- eral officers and persons herein named, for services rendered under the provis- ions of this act, viz: To each Assessor a sum not exceeding two dollars per day for every day necrssarily employed in the peformance of his duty, to be paid out of the coun- ty Treasury. To county Treasures for receiving and paying out the county revenue, two percent upon all monies paid out. To Clerks of commissioners' courts, for making transcript of lands listed for taxation and lands sold for thxes, and transmiting the same by mail to the Au- ditor of public accounts, two cents for each lot or parcel of land included in each list—for assisting the Sheriff in selling lands for taxes, twenty-five cents for each lot sold, for which a certificate of purchase is given—to be paid out of the State Treasury; for making transcripts for Assessors, two cents for each lot or parcel of land included in each transcript—to be paid out of the county Treasury. To Sheriffs—for collecting and paying over taxes, two per cent upon the amount paid over; and when taxes are collected by the sale of personal pro[-] perty, Sheriffs shall charge for levying aud advertising the property, seventy |
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five cents, and fifteen per cent for selliug the same—to be collected out of the
person from whom the taxes are due. To the Public Printer, for publishing advertisements for the sale of lands for taxes, six cents for each lot or parcel of land contained in the list of sales, to be paid out of the State Treasury. Sec. 61. Persons paying taxes to Sheriffs upon lands advertised for sale for taxes, shall, in addition to the taxes due, pay the printers' fee and two per cent upon the amount of the taxes, the Sheriff's commission for collection. Sec. 62. In settling with the Auditor for taxes collected on lands advertised for sale, Sheriffs shall account for all costs and commissions chargeable upon such lands. Sec. 63. No person or corporation shall hereafter engage in, carry on, or ex- ercise, the trade or profession, of Merchant, Auctioneer, Grocer or Pedler within this state, for the purpose of selling bartering or exchanging, by whole sale or retail any goods wares or merchandize or other commodity, without first obtaining a licenee as herein after provided. Sec. 64. Persons or corporations desiring to engage in, carry on or exer- cise any of the trades or professions aforesaid, shall apply to the clerk of the commissioners' court of the county in which they desire to engage in, carry on or exercise any of the trades or professions aforesaid, and upon making affidavit before the said clerk stating the amount of stock employed in such trade or profession, the names of all persons engaged or interested as part- ners therein, and the name or names and style in which the business is to be transacted and upon paying the clerk per cent upon the amount of stock in trade, the clerk shall deliver to such person or persons a licence authorizing him, her or them, to engage in, carry on and exercise the trade or profession desired, for the term of one year; and a like licence shall be obtain- ed in the manner and upon the terms aforesaid annually. Provided, That any person may deal or trade in goods, wares, merchandize or any other commo- dity, which shall be grown, produced or manufactured in this state without ob |
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taining any such licence, and Provided also, That licence obtained under the
provisions of this act, shall not authorize any person to deal or trade in clocks. Sec. 65. If any person shall engage in, carry on, or exercise any of the trades or professions aforesaid, without first obtaining a licence for that purpose, as herein required, such person shall forfeit and pay the sum of fifty dollars for every offence, to be sued for and recovered in the name of the county wherein the offence is committed, before any justice of the peace, or before the Circuit Court of any county wherein such person may or shall be found. The following acts and parts of acts are hereby repealed:—"An act to pro- vide for raising a revenue, approved 19th February, 1827," except sections 31 and 32. “An act for the relief of certain persons whose lands have been sold for taxes, approved 13th February, 1827." "An act supplemental to an act entitled, an act to provide for raising a revenue, approved 19th January, 1829." "An act to amend the several revenue laws of this State, approved 12th Febru[-] ary, 1831.” “An act concerning the public revenue, approved 27th February 1833.” “An act concerning the county of Fulton, approved 25th Feb'y.[February] 1833.” “An aot concerning the public revenue, approved 15th January, 1836." "An act supplemental to an act concerning the county of Fulton, approved February 25th, 1833; approved February 13th, 1835." |
1William Moore of the Committee on Finance, of which Abraham Lincoln was a member, introduced HB 15 in the House of Representatives on December 20, 1836. The House tabled the bill and ordered printed 2,000 copies.
On January 2, 1837, the House took up the bill, re-committing it to the Committee
on Finance, of which Abraham Lincoln was a member. The Committee on Finance reported back the bill on January 9, and
the House referred it to the Committee of the Whole and made it the order of the day
for January 12. On February 10, the Committee of the Whole reported back the bill
with an amendment, and the House tabled the bill and proposed amendment.
Illinois House Journal. 1836. 10th G. A., 1st sess., 82, 157, 202, 284, 517, 550-51, 651.
Printed Document, 24 page(s), Folder 15, HB 15, GA Session 10-1, Illinois State Archives (Springfield, IL) ,