Sec.[Section] 1. Be it enacted by the people of the State of Illinois represented in the General Assembly That the manner of collecting the State and county taxes in the several counties in this state that may be levyed on any real or personal property from and after the Year one thousand eight hundred and thirty seven, shall be by the Sheriff of the several counties advertising in each of the districts as laid out in their respective counties for the election of Justices of the Peace and constables, in three of the most public places, that he will on a day therein named be at the place of holding election in the said districts there and then to receive the tax due and owing by each and every individual residing within the bounds of such district.

Sec. 2. If any individual shall fail to meet the Sheriff or his Deputy, on the day appointed by him for the purpose of receiving the tax in his district every such person so failing shall within thirty days thereafter pay the amount of the tax which he or she may stand charged with to the Sheriff at his office at the County Seat in their respective counties and if they should fail to do so the Sheriff may proceed to collect the same at any time thereafter in the same manner as he is now authorized by law after having called on individuals for their tax.

Sec 3. In all cases when any person fails to pay his or her tax agreeable to the provisions of this act, and it should become the duty of the Sheriff

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to call on him or her for the same, each and every such individual shall pay to the Sheriff the sum of fifty cents as a distraining fee.

Sec. 4. The time of collecting the tax as provided in the first section of this act, shall be in the months of January and February in each and every year.

Sec. 5. All acts and parts of acts coming within the per view and meaning of this act is hereby repealed.