In force, Feb.[February] 26, 1841.
An ACT concerning Assessors.
1One assessor for each county.
Oath.
Sec.[Section] 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That hereafter the county commissioners’ courts of the several counties in this State, shall appoint but one assessor, any thing in the fifth section of “An act concerning the public revenue,” approved February twenty-sixth, one thousand eight hundred and thirty-nine, to
the contrary notwithstanding; which assessor shall take (the) oath or affirmation prescribed by the said fifth section
of the aforesaid act concerning the public revenue, and perform all the duties required
under the existing laws to be performed by assessors.2
How list to be made.
Sec. 2. In making out the alphabetical and duplicate list of taxable property required
to be made by the revenue laws in force, the assessor shall reserve on the right hand side of each page in the book containing
such list, columns of sufficient width to set down the amount of State tax, the amount
of county tax, and if a road tax be levied, also a column for such tax; the assessor
shall add up the several columns of figures in the book or list, before delivering
the same to the clerk of the county commissioners’ court.
Persons may pay tax before judgment
Proviso.
Sec. 3. Any person or persons owning or claiming lands advertised for sale for non-payment
of taxes, may pay the taxes interest and costs due thereon before judgment: Provided, that such collector shall be required to make a report to the court, before judgment is rendered, of all lands upon which the taxes may have been paid,
subsequent to making his return to the circuit court, according to the fourth section of “An act to amend an act concerning the public revenue,” ap-
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proved February second, one thousand eight hundred and thirty-nine. Sheriffs shall be authorized and required to receive taxes, interest and costs
on all lands upon which judgment has been rendered up to the time of sale of such
land.
3Time of making return.
Sec. 4. Assessors shall hereafter have until the twentieth day of August, annually, to make their returns to the clerks of the county commissioners’ courts of their respective counties.
Successor of sheriff shall execute deed.
Sec 5. In all cases where lands shall have been, or may be sold by any sheriff under
the provisions of the act recited in the first section herein, and such sheriff shall be succeeded in office
by another person, the successor of such sheriff is hereby authorized to execute deeds to the purchasers
thereof in like manner as if the sales of said lands had been conducted by him, and
such deeds so executed by him, shall follow as near as may be after the form prescribed
in the forty-second section of said act, and shall in all respects possess the same validity and efficacy as if made by the
sheriff conducting the sale of the lands therein described.
Act to be published.
Sec. 6. That this act so soon as it becomes a law, shall be published in the paper of the Public Printer at Springfield.
Approved, February 26, 1841.
1On February 4, 1841, Ebenezer Peck of the Committee on Finance, which also included Abraham Lincoln, introduced HB 194 in the House of Representatives. The House passed the bill on February 6. On February 8, the Senate referred the bill to the Committee on Finance, which reported back the bill on February
13 with an amendment. The Senate approved the amendment, and on February 18, the Senate referred the bill
to the Committee on Incorporations. The Committee on Incorporations reported back
the bill on February 19 with amendments, in which the Senate concurred. The Senate then passed the bill as amended. On
February 20, the House amended the Senate amendments by substituting the second and third sections. The Senate concurred
with the House amendment to its amendments on February 22. On February 26, the Council of Revision approved the bill and the act became law.
Illinois House Journal. 1840. 12th G. A., 323, 336, 345-46, 443, 454, 456, 487, 491, 522, 530; Illinois
Senate Journal. 1840. 12th G. A., 252, 255, 311, 339, 350, 365, 372, 399.
2Section 5 of “An Act concerning the Public Revenue” allowed the county commissioners’ courts to appoint more than one assessor for each county.
3On February 19, 1841, the Senate amended the bill, and sent its amendments to the House of Representatives for concurrence. On February 20, the House amended the Senate amendments by substituting
the second and third sections.
Illinois House Journal. 1840. 12th G. A., 456; Illinois Senate Journal. 1840. 12th G. A., 350.
Printed Document, 2 page(s), Laws of the State of Illinois, Passed by the Twelfth General Assembly (Springfield, IL: William Walters, 1841), 34-35, GA Session 12-2,