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AN ACT concerning the Public Revenue.
1
Real estate declared subject to taxation.
Also personal property.
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, except such lands as may be owned by societies or corporations for the purposes of burying ground, church grounds, and grounds for the use of literary institutions, not to exceed ten acres, whether by deed, entry, patent, grant, bond for conveyance, or otherwise, 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, jinnies, mules, horses, mares, cattle, slaves, and servants of color, clocks, watches, carriages, wagons, carts, money actually loaned, stock in trade, and all other description of personal property, of the stock of incorporated companies; 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.
Auditor to obtain from land offices abstracts of land sold.
Sec. 2. The Auditor is hereby required to obtain from the several land offices of the United States and of this State, at which lands lying within this State are sold, abstracts containing a description of all lands 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.
Auditor to make for each county, a description of each tract subject to taxation.
Also to include in said list all school land sold.
Sec[.] 3. The Auditor shall cause to be made for each county, in a well-bound book, a description of every tract of land within such county subject to taxation, showing 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 ac-
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cording 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 abstract of lands of any county heretofore supplied with the same.
List to be delivered by 1st April next.
List to be subject to inspection.
List to be furnished annually thereafter.
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 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 books furnished by the Auditor, and the original list and abstract shall be filed and preserved.
County commissioners’ court to appoint assessors.
Duty of assessors.
Sec. 5. 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 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 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: the court shall designate, in the order of appointment, the district in which each assessor shall act.
Duty of county clerk.
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 owners, when the same are known.
Assessor to provide a book to take list of property.
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 owners, and the value of the property; which book shall be ruled and headed in the following form, viz:

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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 actually loaned.
Retail stores.
Wholesale stores.
Carts.
Wagons.
Carriages.
Watches.
Clocks.
Slaves and servants of color.
Cattle.
Horses and mares.
Mules.
Jinnies.
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 tax.
Assessor to take a list of taxable property.
Assessor to value property.
Oath of property holder.
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 person, when called on or applied to by the assessor, to deliver to such assessor a list and description of all lands, town lots, and other property in his or her possession, subject to taxation; and the assessor shall, in the presence of such person, list the same in his book, and value
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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 purpose. 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 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 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: Provided, The assessor shall not be required to enumerate any other kind of personal property in said list than is enumerated in the first section of this act, but shall ascertain the aggregate value thereof, and shall set down the same in said list.
Assessor to value property in the absence of owner.
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 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 the tax 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.
So in case of refusal of owner.
Penalty for refusal.
Their names to be furnished to county treasurer.
Proviso.
Sec. 10. 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 person from the best information which he can obtain; and such persons 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 collected, shall be paid into the county treasury; and it is hereby required of each assessor to furnish the
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treasurer of this county with the names of all persons 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 prosecution: 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; but in all such cases the land shall be listed by the assessor in the name of the person to whom it is patented, or in the name it was entered: And provided, also, That persons owning lands may list the same in sections, half sections, or other legal sub-divisions, notwithstanding they may have been purchased in smaller tracts.
Property to be valued by 1st May.
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 a copy shall be delivered over to the collector of taxes, as hereinafter provided.
Appeal from the valuation of assessor to commissioners’ court.
Oath of collector.
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 assessors was too high, considered in reference to the actual value of the property, or in reference to the valuation fixed upon the property of others, they shall revalue 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. 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 duties of his office, take and subscribe the following oath (or affirmation) to wit: I. A. B. collector 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 and subscribed before me, this day of 18
C. D. Justice of the Peace of county, of Illinois.

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Collector to execute bond.
Said collector, before he enters upon the duties of his office, shall also execute a bond in a penalty at least double the amount of the tax to be by him collected, and with such security as the county commissioners shall deem sufficient; which bond shall be in the following form, to wit:
Form of bond.
Know all men by these presents, that we, A. B., 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 administrators, 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. (L.s.)
Signed, sealed and delivered } C. D. (L.S.)
in presence of G. H. E. F. (L.S.)
Bond to be transmitted to the office of Secretary of State.
Shall be evidence.
Which bond, when approved by the county commissioners’ court as aforesaid, shall be entered on the records of the said court, and shall be transmitted to the office of Secretary of State at the seat of Government by the said commissioners, by some safe mode of conveyance, with all convenient despatch; and certified copies thereof, under the seal of the State, shall be admitted as evidence in all courts of record in this State; and suit 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.
Clerks of county commissioners’ courts to transmit to the Auditor a statement of tax assessed.
Sec. 13. 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 satement 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.
Clerks to deliver to collectors lists of taxable property.
Sec. 14. On the second Monday of August annually, or so soon thereafter as collectors shall have been sworn into office, the clerks of the county commissioners’ courts shall deliver to the collectors of their respective counties, the alphabetical lists of taxable property returned to them by the
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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 lists, and the amount to be collected 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.
Twenty cents tax to be levied on every one hundred dollars’ worth of taxable property.
No alienation of land to affect the claim of the State to tax.
Every tenant paying tax shall have right to demand repayment from owner.
Shall have lien upon land till paid.
Sec. 15. For the purpose of supporting the government and defraying the necessary expenses attendant upon the enactment, administration, and execution of the laws of the State, it is hereby declared that a tax of twenty 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 him, when such payment is not required by the terms of the lease, or 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 him from the owner of such lands, and shall moreover have a lien upon the lands (on) which the taxes were so paid until the amount thereof shall be repaid to the tenants or lessee as aforesaid.
Collectors to proceed to collect tax.
Lien exists on taxable property from time payment is demanded by collector.
Proviso.
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 twenty cents 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 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 whosoever hands or possession the same may be found, and sold to satisfy such taxes and all cost and charges attending the collection of the same: Provided, 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
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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 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.
In case of failure to pay tax, collector shall levy on personal property, and sell at public vendue.
To refund the overplus.
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 collector shall, upon demand, refund the overplus to the owner.
Collector to give receipt for tax paid.
Sec. 18. When the 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.
What kind of money shall be received.
Proviso.
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: Provided, That said collectors shall keep an accurate account of the amount of county orders received by them in payment of the county revenue, and shall endorse the name of the person from whom he receives the same on each order so received; and the court, on settlement with said collectors, shall not receive any county orders which were not received in payment for taxes.
County tax to be levied, of one-half per cent. on each one hundred dollars.
To be collected with State tax.
Sec. 20. The county commissioners’ courts of the several counties in this State are hereby authorized and empowered to levy a tax for county purposes; which tax shall not exceed
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one-half per cent. upon every hundred dollars’ worth of real or personal property, unless authorized so to do by special act of the General Assembly; which tax shall be levied by said county commissioners at their June term in each and every year, to be collected with the State tax in the same manner as though it was a part thereof; and the collector shall pay over said county tax agreeably to the provisions of this act; and the lien upon property to secure the State tax shall also apply to the same property to secure the county tax.
Collectors to pay over co.[county] tax every month.
Final settlement in March.
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 March 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.
Collector to pay over State tax by first Monday in March.
Sec. 22. The collectors of the several counties shall pay into the State treasury, on or before the first Monday in March annually, all taxes collected by them for the use of the State, deducting therefrom their commissions for collection.
Collectors to present a list of persons from whom tax is not collected, upon oath.
To describe property.
List to be examined by county commissioners.
List to be filed with clerk.
Clerk to certify to the Auditor the amount assessed on real, and on personal property.
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 March term of said courts annually, a list, upon oath, of the names of all persons charged on personal property in the list 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 taxed 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 removed, 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 personal 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
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his said court, to the Auditor of 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.
No credit to be allowed collector for taxes uncollected.
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.
Owner failing to pay tax on land, and on personal property being found, the collector to make report to circuit court.
Form of report.
Sec. 25. When any person owning lands in any county in this State shall fail to pay the taxes assessed thereon, and the collectors 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 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.
Valaution.
Years for which tax is due.
Amount of tax.
Cost.
In whose name patented.
Town lots.
Name of present owner.

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Collector to advertise notice of application for judgment against delinquent lands.
Public sale for taxes.
Sec. 26. Before making the application to the circuit court provided for in the preceding sestion, 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; and 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 are due; shall give notice of the intended application to the court for judgment against said lands and town lots for said taxes, interests, and costs 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 judgement 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 costs 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.
Collector to obtain certificate of publication.
Sec. 27. The collector shall obtain a copy of the said advertisement, together with a certificate 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 twenty-fifth section of this act.
Clerk to file certificate.
Clerk to place certificate at the head of common law docket.
Sec. 28. The clerk of the circuit court, upon the filing of such report and certificate of publication by the collector, shall receive and record the same in a book to be kept for that purpose, in which he shall enter all judgments, orders, and other proceedings of the court in relation 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:
State of Illinois, }
vs. Suit for taxes.
John Doe and others.
Court, if defence be offered, to hear and determine.
If no defence, court shall pronounce judgment, and make out order for the sale of the lands.
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 having a claim or interest therein, to hear and determine the same in a summary way, without pleadings;
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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:
State of Illinois, }
sct.
county
Whereas, A. B. collector of said of said county, returned, to the circuit court 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 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 shonld not be entered against the said lands of 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 the 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.
Sec. 30. That the form as herein before set forth shall be pursued as near as the nature of the case will permit.
Clerk to make out a copy of collector’s report.
Which shall constitute the process.
Sheriff to sell lands.
Sec. 31. That it 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 sheriffs 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 collector for sale of the same, and make return thereof to the said clerk within twenty days after the day of sale.
Owner may pay tax before sale.
Sec. 32. Any person or persons owning or claiming lands, advertised for sale as aforesaid, may pay the taxes, interest and costs duet hereon, to the collector of the county in which the same are situated, at any time before the sale thereof.

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Figures may be used in advertisements.
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.
Sheriff shall attend sale.
Time of sale.
Sec. 34. The sheriff of each county in which lands shall have been advertised for sale for taxes, as herein before 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 the hours of ten of the clock, A.M. and three 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 three o’clock P.M., and then adjourn until the next day, and shall thus proceed from day to day, (Sundays excepted) till the sales are completed.
The whole tract or lot to be offered for sale.
So much as is necessary shall be struck off.
To be taken from the east side of tract.
If no offer be made the tract to be struck off to State.
Sec. 35. In selling the said lands, 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 person 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 not 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.
Clerk of county commissioners’ courts to attend sale.
He shall keep a register of the sales.
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. (for east side,) or by the letters, W. S. (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
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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, containing 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.
Sheriffs to pay over into the State treasury the amounts from sales within thirty days from sale.
Sec. 37. Within thirty 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. They shall also, within ten days after such sale, pay into the county treasuries of their respective counties, the amount of taxes due the county upon the same.
Land sold for taxes may be redeemed within two years, upon paying double the amount of sales, with interest.
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 the sale, by any person 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 the interest on the amount of each year’s tax, at the rate of six per cent. per annum, from the first day of September, in each year, 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.
Lands belonging to infants, &c.[et cetera] may be redeemed within one year after coming of age, &c.
Affidavit to be presented to clerk.
Proviso.
Sec. 39. Lands and real estate which, at the time of sale, belonged 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 person 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 one 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 a sale, 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 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
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shall operate to restore to the owner or owners of the land, his, her, or their heirs or assigns, all rights 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.
Affidavit to be certified before judge or clerk.
Sec. 40. Affidavits presented to the clerks of the county commissioners’ courts of the several counties of this State, to enable persons to redeem lands sold for taxes, may be taken before 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.
Lands struck off to State, may be redeemed at any time.
Duty of Auditor.
Sec. 41. 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 years’ tax, at the rate of six per cent. per annum, from the first day of 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.
Sheriff to make out deed to land sold for taxes after the expiration of two years.
Sec. 42. 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 sheriffs shall be in the following form:
Form of deed.
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 the 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
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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. Now, therefore, I, A. B., sheriff as aforesaid, for and in consideration of the same sum of dollars and cents to me in hand paid by the said C. D. at the time of the aforesaid 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 aforesaid, by virtue of the authority aforesaid, have hereunto subscribed my name, and affixed my seal, this day of 18
Sheriff.
Sheriffs’ deeds to be evidence of certain facts.
Sec. 43. Deeds executed by the sheriff, as aforesaid, shall be prima facia 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 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 proved, 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 according to the provisions of this act, 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 person shall be permitted to question the title acquired by a sheriff’s deed, without first showing that he or she, or the person under whom he or she 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
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person, or the person under whom he claims title as aforesaid.
Records of clerks to be evidence of judgment and sale of land for taxes.
Sec. 44. The books and records belonging to the office of the clerks of the county commissioners’ 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.
Sheriff ineligible to the office of county treasurer.
Sec. 45. 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.
Costs to be paid by persons paying taxes.
Sec. 46. 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 advertising 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.
Purchaser to receive redemption money.
Sec. 47. Purchasers of lands sold for taxes, or their representatives, shall receive from the State or county treasurer, 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 purchasers, as aforesaid, shall operate as a release of all claim to the land under or by virtue of the purchase.
Purchaser of land for taxes allowing the same to be sold again, shall not be entitled to deed.
And shall be subject to redemption.
Sec. 48. 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 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.
Land sold which was not subject to tax, no deed shall be given.
But money be refunded.
Auditor to issue warrant.
Sec. 49. If, at any time before the execution of a deed for lands sold for taxes, it shall be made to appear, to the satisfaction of the sheriff, 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 such land; but, upon the application of the purchaser, or his legal representative, the said sheriff shall refund the same, if in his hands; and if the same shall have been paid into the State treasury, then the said sheriff shall give a certificate of the facts; which certificate, when presented to the Auditor, shall be sufficient for the Auditor to issue his warrant in favor of all persons holding the certificate for the amount so certified, and the sheriff 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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Duplicate deed to be issued by sheriff when original lost.
Sec. 50. 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.
Penalty in case sheriff shall fail to attend sale.
Sec. 51. If any sheriff, by himself or deputy, shall fail to attend any sale of lands advertised accodring to the provisions of this act, and make sale of the same according to said advertisement, 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.
Penalty in case of failure to pay over tax.
Sec. 52. If any sheriff or collector shall fail to pay into the county treasury the amount of taxes or revenue due such county, at the time and in the manner required by this act, he shall be liable to pay ten per cent. per month 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 ten per cent. per month upon the amount which he may or shall fail to pay as aforesaid.
Penalty in case clerk shall fail to attend sale.
Sec. 53. 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 one hundred dollars, and shall be liable to indictment for such failure, and, upon conviction, shall be removed from office.
Manner of proceeding in case collector shall fail to pay over county tax.
Sec. 54. 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, and his securities, a notice, in writing, informing him and them 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, as 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 counties 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 production of all books, papers, and vouchers in the possession of the collector and appertaining to his office, to be used as evidence,
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if it shall appear to the court that any such books, papers, or vouchers are or may be material evidence in the cause.
Collector failing to pay State tax, the Auditor to proceed against him.
Sec. 55. 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 and his securities at least twenty 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 upon 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 sherif, 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.
Copy of return to be delivered to collector.
Sec. 56. 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 and their securities.
If collector make false return, shall be liable to indictment.
Sec. 57. If any collector shall receive the taxes upon any land or real estate, 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 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 by liable to the party injured, for all damages sustained by reason of such failure, to be recovered, by actionon the case, in any court of competent jurisdiction.
Penalty in case assessor shall fail to perform his duties.
Proviso.
Sec. 58. Any person who may accept the appointment of assessor in any county or district, and shall fail to perform the duties required of him, shall forfeit and pay the sum of three hundred dollars 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, before any court having jurisdiction thereof: Provided, If any assessor is unable, from sickness or any other unavoidable casualty, to
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discharge the duties of assessor, he shall forthwith tender his resignation to the county commissioners’ court; which shall fully discharge the said assessor from the penalty aforesaid; and the county commissioners’ court shall in all such cases fill said vacancy.
Assessor refusing to accept appointment, county commissioners to appoint some other person.
Sec. 59. In case any person appointed assessor shall refuse to accept the appointment, the clerk of the county commissioners’ court shall notify the commissioners thereof, whose duty it shall be to appoint some other person without delay.
Duty of county clerk.
Sec. 60. 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 rotation according to their numbers: Provided, however, That collectors may receive county orders in payment of all taxes due their counties.
County treasurer failing to perform his duty, shall be liable to action.
Sec. 61. 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.
Fees allowed to officers and others named in this act.
Sec. 62. 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 exceeding 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 a 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 assessors, 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 advertising 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 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; the printer or printers shall be required to transmit, by mail, two numbers
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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 transmitted in like manner to the sheriff of each county in the State; two numbers of each shall be 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—the 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.
All acts conflicting with this, repealed.
Proviso.
Sec. 63. All acts and parts of acts coming within the purview and meaning of this act, and all laws or parts of laws heretofore passed, exempting town-lots and other property in incorporated towns from taxation for State and county purposes, together with all laws heretofore enacted, requiring merchants to obtain a license to sell goods, are hereby repealed: Provided, That the repeal of said act shall in no way affect or impair any right or interests acquired under said act.
County treasurer to keep his office at county seat.
Sec. 64. In the several counties of this State, the county treasurers are hereby required to keep their offices at the county seat in their respective counties.
Secretary of State to have this act printed.
Sec. 65. The Secretary of State is hereby required, so soon as this bill becomes a law, to have, without delay, as many copies of this bill printed as there are counties in this State, and forward one copy by mail to each clerk of the several county commissioners’ courts within this State. This act to take effect from and after its passage.
Approved, Feb.[February] 26, 1839.
1On January 28, 1839, Representative Wyatt B. Stapp introduced HB 219 in the House of Representatives, and the House agreed to lay the bill on the table and have the public printer print 150 copies of the bill. On February 5, the House referred the bill to a Committee of the Whole. On February 7, the House resolved itself into a Committee of the Whole. On February 8, the House again resolved itself into a Committee of the Whole. On February 9, the House again resolved itself into a Committee of the Whole. On February 11, the House again resolved itself into a Committee of the Whole. On February 11, the House voted against an amendment of the bill by a vote of 30 yeas to 49 nays, with Abraham Lincoln voting yea. On February 11, the House agreed to several amendments. On February 12, the House voted against an additional amendment by a vote of 30 yeas to 47 nays: Lincoln did not vote on the amendment. On February 12, the House considered additional amendments and held voice votes on one of those amendments; in the first vote, the House voted against the amendment by a vote of 26 yeas to 51 nays, with Lincoln voting yea. The House then voted against engrossing the bill as amended for a third reading by a vote of 34 yeas to 43 nays, with Lincoln voting yea. On February 14, the House voted in favor of engrossing the bill as amended for a third reading; the vote was 46 yeas to 38 nays, with Lincoln voting yea. On February 18, the House voted against passage of the bill by a vote of 40 yeas to 42 nays, with Lincoln voting yea. On February 18, the House passed the bill by a vote of 37 yeas to 32 nays, with Lincoln voting yea. On February 20, the Senate referred the bill to the Committee on Finance. On February 21, the Committee on Finance reported in favor of the bill without amendment. On February 25, the Senate passed the bill. On February 25, the Council of Revision approved the bill and the act became law.
Journal of the House of Representatives of the Eleventh General Assembly of the State of Illinois, at Their First Session, Begun and Held in the Town of Vandalia, December 3 1838 (Vandalia, IL: William Walters, 1838),295-96, 344, 357, 362, 369, 374, 380-82, 388-89, 400-01, 419, 426-27, 429, 508, 517, 531; Journal of the Senate of the Eleventh General Assembly of the State of Illinois, at Their First Session, Begun and Held in the Town of Vandalia, December 3, 1838 (Vandalia, IL: William Walters, 1838),344, 369-370, 378-379, 395, 408, 409, 418-19, 492-93.

Printed Document, 21 page(s), Laws of the State of Illinois, Passed by the Eleventh General Assembly (Vandalia, IL: William Walters, 1839), 3-23, GA Session: 11-1,