Sec [Section]1. Be it enacted by the people of the state of Illinois Represented in the General assembly That in all cases where the several Clerks of the County Commissioners Court of this state shall come in possession of the fact that there is land situated in the County in which he is acting as Clerk, which land has not been transmitted to said Clerk by the auditor of state and which has been actually granted to any person or persons, and which has not been listed by any person, and that taxes are due and owing the state or County which remains unpaid, said Clerk Shall proceed to list the same in the name of the person or persons to whom said lands was granted, and shall proceed to advertise and sell the same for taxes, as other non resident Lands are now sold by law