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ILL. LEGIS.} H. R. { 11th ASSEM.[Assembly]
January 28, 1839.
Read twice, laid on the table, and ordered to be printed.
Mr. Stapp, from the Committee on Finance, reported the following
BILL
For an Act 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 oth-
erwise, except 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, slaves and servants of color, clocks, watches, car-
riages, wagons, carts, money at interest ^actually loaned^, stock in trade, and all other description of personal
property, ^& the stock of^ incorporated companies ^(^owned or claimed by inhabitants of this State;^)^ ^struck out^1 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 property declared subject
to taxation shall be valued according to the true value thereof, as hereinafter directed.
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Sec. 2. The Auditor is hereby required to obtain from the several Land Offices of the Uni-
ted States, at which lands lying within this State are sold, abstracts containing a description of ^all^
land sold at each office, the dates of sale and the names of purchasers; also maps of the several
land districts, where 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 to be made for each county, in a well bound book, a des-
cription of every tract of land within such county, subject to taxation, showing the date of sale
<Page 2>
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 situa-
tion, beginning with the lowest number of township, range, and section: the Auditor shall in-
clude 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 abstract of lands to any county heretofore
supplied with the same.
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Sec. 4. The Auditor shall cause to be delivered to the clerk of the county commissioners’
court
of the several counties containing taxable lands, a 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 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 book shall have been furnished, as afore-
said, 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.
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Sec. 5. At their March term annually, or so soon thereafter as may be, the county commis-
sioners’ courts
of the several counties in this State, shall appoint one or more competent persons
in each county, not exceeding one for each justice’s district, as assessors, whose duty it shall be
to take lists of the taxable property and assess the value thereof within the district designated
in the order of appointment: each assessor before entering upon the duties of his appointment,
shall take and subscribe an oath or affirmation, as follows: “I, A. B., do solemnly swear (or af-
firm) that I will faithfully and impartially perform the duties required of me as assessor of tax-
able property in the county of according to the best of my skill and judgment.” The
court shall designate, in the order of appointment, the district in which each assessor shall act.
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Sec. 6. Within fifteen days after the appointment of assessors in any county, the clerk of the
county 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 purchasers from the United States, or this State, and of the present owner,
when the same are known.
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Sec. 7. Every assessor, upon being notified of his appointment as aforesaid, shall provide a
book in which to take down the list of taxable property within his district, the names of the
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owners, and the value of the property; which book shall be ruled and headed in the following
form, viz:
“List of property in the district, in the county of
with the names of the owners and the value of the property, assessed by A. B., for the year 18
Value of taxable property, except lands
Value of stock
Stock in incorporated companies
Money at interest ^actually loaned^
Retail stores
Wholesale stores
Carts
Wagons
Carriages
Watches
Clocks
Slaves, and servants of color
Cattle
Horses and mares
Mules
Jennies
Asses
Stud horses
Value of all other kinds of personal property not enumerated
Total value of land
Value of land per acre
Description of land
Acres of land
Town lots
Names of persons chargeable with tax2
Amt[Amount]
End
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struck out
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Sec. 8. It shall be the duty of each assessor to proceed without delay, after being furnished
with a list of taxable lands lying within his district, to take a list of taxable lands and town lots,
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 per-
son, when called on or applied to by the assessor, to deliver to such assessor a list and descrip-
tion of all lands, town lots, and other property in his or her possession subject to taxation; and
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the assessor 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 columns of the book marked for that pur-
pose. 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 required of them, they are authorized to administer an oath
or affirmation to every person listing taxable property, in the words following: “You do sol-
emnly 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 owned by you.” If any assessor shall be unable to find the
owner of any lands or lots contained in the list furnished him by the clerk, he shall value the
same according 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.
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Sec. 9. 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 information which he can obtain; he shall also
leave a written notice at such person’s 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 specified 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,
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 furnish 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 the assessor.
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Sec. 10. If any person shall refuse to deliver to any assessor, when called on for that pur-
pose, a list of his or her taxable property, as required by law, the assessor shall list the property
of such person 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 county in which such person resides 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 col-
lected, 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 persons who may have refused to fur
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nish lists of their taxable property as aforesaid, and the county treasurers are required to pros-
ecute all such persons in the manner herein required, and assessors shall be competent witnesses
in all such prosecutions: Provided, That nothing in this act, or in the foregoing section, shall
be construed so as to require any person or persons to list lands with the assessor, unless he or
she has a clear and undisputed title to the same.3
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Sec. 11. 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 contain the names of all persons owning taxable property within his district,
arranged and written in alphabetical order; the original list shall be filed and preserved by the
clerk, and the copy shall be delivered over to the collector of taxes, as hereinafter provided.
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Sec. 12. Any person feeling aggrieved by the valuation of taxable property by any assessor,
may 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 ref-
erence to the valuation fixed upon the property of others, they shall re-value the said prop-
erty 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. At their March term annually, or as soon
thereafter as may be, the county commissioners’ courts of the several counties in this State
shall appoint some suitable person to act as collector, who shall, before he enters upon the du-
ties of his office, take and subscribe the following oath, (or affirmation) to wit: “I, A. B., col-
lector of the county of in the State of Illinois, do solemnly swear (or affirm) that
I will faithfully, diligently, and impartially, and to the best of my skill and judgment, perform
the duties required of me by law, as collector of the said county of
A. B., Collector.
Sworn to and subscribed before me, this day of 18
C. D., Justice of the Peace of county, Illinois.
Said collector, before he enters upon the duties of his office, shall also execute a bond, in ^(^such^)^ ^a^
penalty and with such security as the county commissioners shall deem sufficient; which bond
shall be in the following form, to wit:
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Know all men by these presents, that we, A. B. principal, and C. D. and E. F. securities, all
of the county of and State of Illinois, are held and firmly bound to the people of the
State of Illinois, in the penal sum of dollars, for the payment of
which well and truly to be made, we bind ourselves, each of us, our heirs, executors, and ad-
ministrators, firmly by these presents, signed with our hands and sealed with our seals, dated at
this day of 18 The condition of the
above bond is such, that if the above bound A. B. shall perform all the duties required to be
performed by him as collector of the said county of in the time and manner
prescribed by law, and, when he shall be succeeded in office, shall surrender and deliver over to
his successor in office all books, papers, and moneys belonging to said county or to the State,
and appertaining to his said office, then the above bond to be void; otherwise to remain in full
force. A. B. (SEAL.)
Signed, sealed and delivered C. D. (SEAL.)
in presence of G. H. E. F. (SEAL.)
Which bond, when approved by the county commissioners’ court as aforesaid, shall be en-
tered on the [re?]cords of the said court, and shall be transmitted to the office of Secre-
tary of State at the Seat of Government, by the said commissioners, by some safe mode of con-
veyance, with all convenient despatch; and certified copies thereof, under the seal of State,
shall be admitted as evidence in all courts of record in this State; and suits may be commenced
on said bond against the said collector and his securities from time to time, by the Auditor, for
the use of the State, for any breach thereof at any time, until the whole penalty, if necessary,
shall be recovered. The oath required to be taken by the collector may be taken before any
justice of the peace of the proper county.
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Sec. 13. The clerks of the county commissioners’ courts of the several counties shall, imme-
diately after the June term of their courts annually, and by the first of July, transmit by mail
to the Auditor of Public Accounts a statement, showing the aggregate amount of State tax
assessed in their respective counties; and the Auditor shall charge the same to the collectors
of the several counties, respectively.
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Sec. 14. On the second Monday of August annually, or so soon thereafter as collectors shall
have been sworn into office, the clerks of county commissioners’ courts shall deliver to the col-
lectors 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 collected upon the lands contained in the list, and the amount to be collected
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upon the personal property, one of which receipts shall be filed by the several clerks of the
county commissioners’ courts in their office, and the other shall be delivered to the county
treasurer of the proper county, and by him filed in his office.
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Sec. 15. For the purpose of supporting the government, and defraying the necessary expen-
ses attendant upon the enactment, administration, and execution of the laws of the State, it is
hereby declared that a tax of 25 cts[cents] 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, and 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 attending 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 declared to exist; and every tenant or lessee who shall be obliged, under this or any other
act, to pay the tax due on any land leased to them, when such payment is not required by the
terms of the lease, who shall be obliged to pay taxes on a greater part of such land, shall
have a right to demand and receive the amount of taxes so paid by them from the owner of such
lands, and shall moreover have a lien upon the land upon which the taxes were so paid, until the
amount thereof shall be repaid to the tenants or lessee, as aforesaid.
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Sec. 16. The collectors 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 collector, 15 cts 4 on every hundred dollars’ worth of property listed for taxa-
tion; 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 collector, and no sale or transfer of the same shall affect the claim
or lien of the State, but the said property shall be liable to be seized by the collector in who-
soever 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, The lien aforesaid shall not con-
tinue 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 collector shall call upon
him or her for payment thereof, the collector 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
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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 de-
mand for the taxes within the meaning of this act.
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Sec. 17. If any person shall fail to pay his or her taxes when demanded by the collector, or
within twenty days after such demand, the collector is authorized 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 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 collector may seize and sell any
other personal 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 col-
lector shall, upon demand, refund the overplus to the owner.
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Sec. 18. When taxes are paid to any collector, or when taxes are collected by the sale of
property, the collector 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
collector 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 land listed by its numbers, as described in the
tax list.
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Sec. 19. The collectors 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 Auditor’s warrants; and for taxes due the
counties, they shall receive county orders of their respective counties.
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Sec. 20. of the whole amount of taxes collected in each county, both on
lands and personal property, shall be paid into the State treasury, and of
the same shall be paid into the county treasuries of the counties in which the same is collected.
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Sec. 21. Collectors 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,^)^5 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.

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Sec. 22. The collectors of the several counties shall pay into the State treasury, on or
before the first Monday in January ^March^ annually, all taxes collected by them for the use of
the State, deducting therefrom their commissions for collection.
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Sec. 23. It shall be the duty of the collectors of the several counties to present to the county
commissioners’ court
of their respective counties, at the ^(^December^)^ term of said courts annually,
a list of the names of all persons charged with tax on personal property in the lists of taxable
property, from whom such collector shall have been unable to collect taxes, by reason of the
insolvency, removal, or non-residence of such persons; which lists shall be copied from the
lists of taxable property, and shall contain a description of the property taxes, and the value
of the same. And the said collectors 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 re-
moved, to 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 description of all per-
sonal property charged with the taxes in the county, upon which taxes have not been collected,
and that 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 collector; 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 an order,
allowing the collector credit for the amount of taxes due or payable to the county upon the
same; and the said list shall be filed with the clerk of the said court in his office; and thereupon
the clerk of the said court shall make out a certificate, under the seal of his said court, to the
Auditor of the State, showing how much of the whole amount of taxes was assessed upon real,
and how much upon personal estate, and certifying how much of the said taxes upon personal
property the said collector has been allowed credit for by the said county commissioners’ court,
on account of the insolvency, removal, or non-residence of the persons charged therewith; and
upon a settlement with the Auditor, the collector shall file with him the said certificate, and
shall be allowed a credit for the amount so certified therein.
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Sec. 24. The county commissioners’ courts shall not allow credit to collectors for any taxes
uncollected, unless they are satisfied that such taxes could not have been collected by reasonable
and proper diligence, and that such diligence has been used without success.
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Sec. 25. When any person owning lands in any county in this State shall fail to pay the
taxes assessed thereon, and the collector shall be unable to find any personal property of such
person in his county whereon to levy, of value sufficient to pay said taxes and costs, it shall be
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the duty of the collector to make report thereof to the circuit court of his county, at the first
term in each year, for the preceding year or years; which report shall be in the following form:
“List of lands and other real estate situated in the county of and State
of Illinois, on which taxes remain due and unpaid, for the year herein set forth.
County
Description
Valuation
Years for which tax is due
Amount of tax
Costs
In whose name patented
Town lots
Name of present owner
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Sec. 26. Before making the application to the circuit court provided for in the preceding
section, the collector shall publish an advertisement in some newspaper printed in his said
county, if any such there be, and if there be no such paper printed in his county, then in the
nearest newspaper in this State; which advertisement shall be once published at least six weeks
previous to the said term of the said circuit court; the said advertisement shall contain a list of the
delinquent lands and town lots to be reported to said court, the names of the owners, if known,
the amount of taxes, interest, and costs due thereon, and the year or years for which the same
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are due; shall give notice of the intended application to the court for judgment against said
lands and town lots for said taxes, interest, and cost thereon, and for an order to sell the said
lands for the satisfaction thereof; and shall also give notice that on the
next succeeding the said term of the said circuit court, all the lands
against which judgment shall be pronounced, and for the sale of which such order shall be
made, will be exposed to public sale at the court-house of the said county, for the amount
of said taxes, interest and, cost due thereon; and the advertisement published according to the
provisions of this section shall be deemed and taken to be sufficient and legal notice, both of
the aforesaid intended application by the collector to the circuit court for judgment, and also
of the sale of said lands, under the order of the said court.
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Sec. 27. The collector shall obtain a copy of the said advertisement, together with a certifi-
cate of the due publication thereof from the printer or publisher of the newspaper in which the
same shall have been published, and shall file the same with the clerk of the said circuit court,
at the said term thereof, together with the said report provided for in the 25th section of this act.
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Sec. 28. The clerk of the circuit court, upon the filing of such report and certificate of pub-
lication by the collector, shall receive and record the same in a book to be kept for that pur-
pose, in which he shall enter all judgments, orders, and other proceedings of the court in rela-
tion thereto, and shall keep and preserve the same as a part of the records of his office; and
the said clerk shall place the said report and certificate of said collector at the head of the
common law docket for said term, in the following form, to wit:
7 State of Illinois, }
vs.[versus] Suit for taxes.
8 John Doe and others.
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Sec. 29. It shall be the duty of said court, upon calling the common law docket of said term,
if any defence be offered by any of the owners of said lands so reported, or by any person hav-
ing a claim or interest therein, to hear and determine the same in a summary way, without
pleadings; and if no defence be made, the said court shall pronounce judgment against the
said lands, and shall thereupon direct the clerk of said court to make out and issue an order for
the sale of the same, which shall be in the following form, to wit:
7 State of Illinois, }
sct.
8 county, Whereas, A. B., collector of said county, returned to the circuit court
Amt
Amt
amt
Amt.
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amt
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of said county, on the day of 18 the following tracts and parts
of tracts of land as having been assessed for taxes by the assessor of said county of
for the year 18 and that the taxes thereon remained due and unpaid on the day of the
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date of the said collector’s return, and that the respective owner or owners have no goods and
chattels within his county on which the said collector can levy for the taxes, interest, and costs
due and unpaid on the following described lands, to wit:
And whereas due notice has been given of the intended application for a judgment against
said lands and no owner hath appeared to make defence or show cause why judgment should
not be entered against the said lands for the taxes, interest, and costs due and unpaid thereon,
for the year or years herein set forth: Therefore, it is considered by the court, that judgment
be and is hereby entered against the aforesaid tract or tracts of land, or parts of tracts (as the
case may be) in the name of the State of Illinois, for the sum annexed to each tract or parcel of
land, being the amount of taxes, interest, and costs due severally thereon; and it is ordered by
the court, that said several tracts of land, or so much thereof as shall be sufficient of each of
them to satisfy the amount of taxes, interest, and costs annexed to them severally, be sold as
the law directs.
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Sec. 30. That the form as hereinbefore set forth shall be pursued as near as the nature of
the case will permit.
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Sec. 31. That is shall be the duty of the clerk, within five days after the adjournment of said
court, to make out, under the seal of said court, a copy of the collector’s report, together with
the order of the court thereon, which shall hereafter constitute the process on which all lands
shall be sold for taxes, and deliver the same to the sheriff of his county; and the sheriff shall
thereupon cause the said lands to be sold, on the day specified in the notice given by the col-
lector for the sale of the same, and make return thereof to the said clerk within twenty days
after the day of sale.
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Sec. 32. Any person or persons owning or claiming lands advertised for sale as aforesaid
may pay the taxes, interest, and costs due thereon to the collector of the county in which the
same are situated, at any time before the sale thereof.
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Sec. 33. In all advertisements for the sale of lands for taxes, and in entries required to be
made by the clerk of the court, figures may be used as they have heretofore been, to denote
townships, ranges, sections, parts of sections, the year for which taxes are due, and the amount
of taxes, interest, and costs.
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Sec. 34. The sheriff of each county in which land shall have been advertised for sale for
taxes, as hereinbefore prescribed, shall attend at the court-house, or if there be no court-house,
then at the place of holding courts in said county, on the day for which said sale is fixed in the
said advertisement; and, assisted by the clerk of the county commissioners’ courts, between
<Page 13>
the hours of 10 o’clock, A.M. and 3 o’clock, P.M., shall proceed to sell each lot or parcel of
land advertised for sale in his county as aforesaid, at public auction, commencing with the
first lot or parcel named in the list, and proceeding until the whole are sold; he shall continue
the sale each day until 3 o’clock P.M., and then adjourn until the next day, and shall thus pro-
ceed from day to day, (Sundays excepted) till the sales are completed.
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Sec. 35. In selling the said land, the sheriff shall offer the whole tract or lot for sale for the
amount of taxes, interest, and costs thereon, including the fees hereinafter mentioned; and so
much thereof as may be necessary shall be struck off to the lowest bidder, that is, to the per-
son who shall offer to pay the amount due as aforesaid, for the least number of acres. When
a portion of a tract shall have been struck off on any such bid, it shall be taken off the east side
of said tract, extending the whole length on the east side, and so proportioned in width as to
embrace the number of acres sold as aforesaid. If no person shall offer to pay the amount due
on said land as aforesaid for less than the whole tract, the whole tract shall be struck off to any
bidder for the said amount; but if no person shall offer to pay the said amount for the whole
tract, the same shall be struck off to the State, and the State set down as the purchaser thereof,
for the said amount so due thereon, as aforesaid.
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Sec. 36. The clerks of the county commissioners’ courts 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 description of the same from the advertisement; and when a
sale is made he shall enter the name of the purchaser, his place of residence, the quantity of
land sold, and, when any tract of land is run down, shall designate what part of said tract is
sold, by the letters E. S.[East Side] for east side, or by the letters W. S.[West Side] for west side, as the case may be,
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, a copy of the list of sales kept
as aforesaid, certified under the seal of court. He shall leave blank columns in this book, con-
taining the list of sales, to insert the names of persons who may redeem the lands sold, the date
of redemption, and the amount of redemption money.
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Sec. 37. Within 30 days after any sale of lands for taxes, the sheriffs of the several
counties making such sales shall annually pay into the State treasury the amount of taxes due
the State upon lands advertised for sale.7
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Sec. 38. Lands and real estate sold 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
<Page 14>
who will pay to the clerk of the county commissioners’ court of the proper county double the
amount for which the same was sold, and all taxes accruing after such sale, together with inter-
est on the amount of each year’s tax, at the rate of six per cent. per annum, from the first day of
September until paid; and in all cases where 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. 39. Lands and real estate which, at the time of sale, belong to infants, femes covert,
or lunatics, may be redeemed upon the terms specified in the preceding 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 interest 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 land under the provisions of this section, shall
produce to the clerk of the county commissioners’ court of the proper county, the affidavit of
some credible person, stating 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 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 a infant, stating that fact,
and the time at which he or she became of age; or if there were several infant owners, stating
that fact, and stating the age of the youngest of such infants; and if the clerk shall be satisfied,
from the facts stated in the affidavit, that the lands proposed to be redeemed are subject to re-
demption 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, of their heirs or assigns, 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.
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Sec. 40. Persons redeeming lands or real estate from sale for taxes shall pay into the
all taxes which have accrued upon the same subsequent
to the sale thereof, with six per cent. interest on each year’s tax, from the first day of
of each year, to the date of the redemption, in addition to double the amount for
which the said land or real estate was sold.
8

<Page 15>
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Sec. 41. Affidavits presented to the clerks of the county commissioners’ courts of the sev-
eral counties of this State, to enable persons to redeem lands sold for taxes, may be taken be-
fore any judge or clerk of a court of record 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 the State, and certified as aforesaid.
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Sec. 42. All lands which may hereafter be stricken off to the State for taxes, may be redeemed
at any time by any person claiming the same, upon paying into the State treasury the amount
for which such lands were sold, and all taxes accruing thereon to the time of redemption, with
interest on each year’s tax, at the rate of six per cent. per annum from the first day of Sept[September]
in each year, 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 sale, and to his or her heirs and assigns; and it
shall be the duty of the Auditor of Public Accounts, upon such redemption being made, to
notify the clerk of the county commissioners’ court of the county in which the said land lies, of
the redemption of said land, and also to issue his warrant in favor of the treasurer of said
county for the proportion of said redemption money which may be due said county.
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Sec. 43. 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 sheriff shall make out a deed for each
lot or parcel of land sold ^and^ remaining unredeemed, and deliver the same to the purchaser upon
the return of the certificate of purchase. Deeds executed by the sheriff shall be in the follow-
ing form:
Know all men by these presents, that whereas, at term, 18 of the
circuit court of county, a judgment was obtained in said court in favor of the
State of Illinois, against the (Here insert the description of land) for the sum of
dollars and cents, being the amount of taxes, interest, and costs assessed upon said
tract of land, for the year 18 and whereas, on the day of 18
I, A. B., sheriff of the county aforesaid, by virtue of a precept issued out of the circuit court of
the county aforesaid, dated the day of and to me directed, did expose to
public sale at the door of the court house in the county aforesaid, in conformity with all the
requisitions of the statute in such case made and provided, the tract of land above described,
for the satisfaction of the judgment so rendered as aforesaid; and whereas, at the time and place
aforesaid, C. D., of the county of and State of having offered to pay the
aforesaid sum of dollars, and cents for
which was the least quantity bid for, the said tract of land was stricken off to him at that price.
<Page 16>
Now, therefore, I, A. B., sheriff as aforesaid, for and in consideration of the said sum of
dollars, and cents to me in hand paid by the said C. D. at the time of the afore-
said sale, and by virtue of the statute in such case made and provided, have granted, bargained,
and sold, and by these presents do grant, bargain, and sell unto the said C. D., his heirs and
assigns, the
To have and to hold, unto him the said C. D., his heirs and assigns forever; subject, however,
to all the rights of redemption provided by law. In witness whereof, I, A. B., sheriff as afore-
said, by virtue of the authority aforesaid, have hereunto subscribed my name, and affixed my
seal, this day of 18
Sheriff.
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Sec. 44. Deeds executed by the sheriff as aforesaid shall be prima facia evidence, in all con-
troversies and suits in relation to the right of the purchaser, his heirs or assigns, to the land
thereby conveyed, of the following facts:
1. 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.
2. That the taxes were not paid at any time before the sale.
3. 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:
1. That the land was advertised for sale in the manner and for the length of time required
by law.
2. That the land was sold for taxes, as stated in the deed.
3. That the grantee in the deed was the purchaser.
4. That the sale was conducted 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
sheriff as aforesaid, the person 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 said 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 expira-
tion of ten years from the date of sale^)^— and that such redemption was had or made for the use
and benefit of persons having the right of redemption under the laws of the State; but no per-
son shall be permitted to question the title acquired by a sheriff’s deed, without first showing
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
<Page 17>
taxes due upon the land have been paid by such person, or the person under whom he claims
title as aforesaid.
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Sec. 45. The books and records belonging to the office of the clerks of the county commission-
ers’ courts
and the clerks of the circuit court, or copies thereof, certified by clerks of either
of the courts aforesaid, shall be deemed sufficient evidence to prove the judgment and sale of
any land for taxes, or the redemption of the same, or the payment of taxes thereon.
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Sec. 46. 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 or collector.
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Sec. 47. Persons paying taxes upon lands advertised for sale for taxes, or after judgment
has been obtained and previous to sale, shall be required to pay the cost of suit, and of adver-
tising the same, and all other costs which may have accrued on said land under the provisions
of this act, up to the time of such payment.
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Sec. 48. Purchasers of lands sold for taxes, or their representatives, shall receive from the
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.
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Sec. 49. 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. 50. If at any time before the execution of a deed for any lands sold for taxes, it shall be
made to appear to the 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, upon the applica-
tion of the purchaser or his legal representative, the said shall refund
the same if in hands; and if the same shall have been paid into the State treasury, then the
said shall give a certificate of the facts; which certificate, when
presented to the Auditor, shall be sufficient evidence for the Auditor to issue his warrant, in
favor of the person holding the certificate, for the amount so certified, and the
<Page 18>
shall note on the list of sales, that such land was erroneously sold, and the sale shall thereby
be deemed and considered as cancelled.
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Sec. 51. The sheriff 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, stating that the original deed has been lost or destroyed.
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Sec. 52. If any sheriff, by himself or deputy, shall fail to attend any sale of lands advertised
according to the provisions of this act, and make sale of the same according to said advertise-
ment, he shall be liable to pay into the State treasury the amount of taxes and costs due upon
the lands advertised for sale, as though the said lands had been sold.
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Sec. 53. If any sheriff or collector shall fail to pay into the county treasury 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 per cent. 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 required, he shall be liable to pay
per cent. upon the amount which he may or shall fail to pay as aforesaid.
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Sec. 54. 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. 55. If any collector shall fail to pay into the county treasury of his county the revenue
due the county, at the time and in the manner required by this act, it shall be the duty of the
county treasurer to cause to be delivered to such collector a notice, in writing, informing him
that, at the succeeding term of the circuit court of the county, a motion will be made before the
said court for judgment against such collector, for all sums which may be due from him to the
county at the time of making the motion, together 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 judgment will be asked, and the circuit courts of the several coun-
ties are hereby vested with jurisdiction and power to hear and determine all such motions, and
to inquire into the amounts due from collectors and give judgment for the same, together with
the damages allowed by law for failures to pay the same into the county treasury; and upon
the trials of motions against collectors, the court is vested with power to compel the produc
<Page 19>
tion of all books, papers and vouchers, in the possession of the collector and appertaining to his
office, to be used as evidence, if it shall appear to the court that any such books, papers or
vouchers are or may be material evidence in the cause.
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Sec. 56. Upon the failure of any collector to pay money into the State treasury as required
by law, it shall be the duty of the Auditor of Public Accounts to proceed against such collector
by motion before the supreme court, a written notice of which motion shall be served on the
collector at least ten9 days before 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 enter up
judgment against the collector for the amount which may appear to be due from him to the
State at the time the motion is heard, and for all damages 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 supreme court is
hereby vested with power and jurisdiction to hear and determine all such motions, and to give
judgments and award executions.
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Sec. 57. In serving notices of motions against collectors in favor of the State or county, a
copy of the notice shall be delivered to the collectors. ^amend^
Sec. 58. If any collector shall receive the taxes upon any land or real estate, and shall know-
ingly 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 collector shall moreover be
liable to the party injured for all damages, to be recovered in an action on the case; and if
any collector 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 thereof, shall be removed from office, and shall moreover be liable to the party in-
jured, for all damages sustained by reason of such failure, to be recovered by action on the
case, in any court of competent jurisdiction.
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Sec. 59. Any person who may accept the appointment of assessor in any county or district,
who ^And^ shall fail to perform the duties required of him, shall forfeit and pay the sum of three
dol to 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 county or State by reason of such failure; to be recovered by action on the case, be-
fore any court having jurisdiction thereof.

<Page 20>
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Sec. 60. 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. 61. 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 county treasury, showing to whom the orders are
payable, and the amount and number of each order; and the said orders shall be paid in rota-
tion, according to their numbers: Provided, however, That collectors may receive county orders
in payment of all taxes due their counties.
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Sec. 62. 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.
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Sec. 63. The following fees and compensation shall be allowed to the several officers and
persons herein named, for services rendered under the provisions of this act, viz:
To each assessor, a sum not exceding two dollars per day, for every day necessarily employed
in the performance of his duty, one-half to be paid out of the State treasury, the other half to
be paid out of the county treasury. To county treasurers, for receiving and paying out the
county revenue, two per cent. upon all moneys paid out. To clerks of commissioners’ courts,
for making transcript of lands listed for taxation, and lands sold for taxes, and transmitting list
of the sales, by mail, to the Auditor 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 is given; for making transcripts for assessor, two cents for
each lot or parcel of land included in each transcript, to be paid out of the county treasury.
To collectors, for collecting and paying over taxes, six per cent. upon the amount paid over;
and when taxes are collected by the sale of personal property, collectors shall charge for adver-
tising and selling said property, ten per cent.; and for each tract of land sold for taxes, ten
cents, to be collected from the sale of said property. To the printer, for publishing advertise-
ments 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; the printer, or printers, shall be required to
transmit, by mail, two numbers of each paper containing such notice, to the clerk of the county
commissioners’ court
of the several counties in the State; two numbers of each shall be trans-
mitted, in like manner, to the sheriff of each county in the State; two numbers of each shall be
<Page 21>
transmitted to the Auditor of Public Accounts; 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 paper transmitted to the clerk shall be by him filed
and preserved in his office; and one copy of said paper shall be transmitted to each of the clerks
of the circuit court, subject 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 sections, the years for which
taxes are due, and the amount of taxes and costs.
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Sec. 64. All acts, and parts of acts, coming within the purview and meaning of this act, are
hereby repealed.

<Page 22>
[docketing]
Revenue Bill.
[docketing]
Sel[Select] Com[Committee] 7
Murphy of Ver
[Hardin?]
Happy
Hardin
Thornton
[...?]
[...?]
[...?]
McCutchen
[docketing]
C W H
[docketing]
To be Engrossed as Amended
Clk H R
1The words to be deleted are also underlined
2This list is printed vertically, in tabular form.
3“Add” and “amt” written at the end of this section.
4“20” changed to “15”
5“December” is also underlined
6This list is printed vertically, in tabular form.
7“amend” and “Amt” written into the margin alongside this section.
8The words “struck out” appear in the margin of this section.
9The underline is handwritten

Printed Document, 22 page(s), Folder 170, HB 219, GA Session 11-1, Illinois State Archives [Springfield, IL] ,