office, and in addition thereto shall be subject to a fine of $5,000, and damages caused by such neglect or refusal, to be sued for by the auditor, in an action of debt, in the name of the People of the State of Illinois, in either division of the supreme court of this state: Provided, that in cases where the auditor and proper local authorities of the proper municipality can arrange to make such levy to reimburse the state in such cases, without suit, the auditor is hereby authorized to pursue such course.

271. AUDITOR MAY SELL PROPERTY BOUGHT IN BY STATE.] § 271. The auditor is authorized to sell, transfer and convey, by deed, any and all real estate that may have been heretofore, or may be hereafter, purchased or taken in payment, to satisfy any judgment or any execution in favor of the state, by this state or by any officer of this state, for the benefit and use of the state, to any person or persons who may pay into the state treasury the full amount paid by the state for said property, including costs, and six per cent. interest thereon, from the date of said sale to the time of such payment: Provided, that the sale of the real estate, in part or in whole, may be made at such price, not less than the price paid for such part or whole of the property, as the case may be, as the judge of the county court, chairman of the county board, and the sheriff of the county in which the estate is situated, shall certify the same to be worth; or, if not sold in one year from and after the expiration of the time of redemption now or hereafter allowed by law, said property may, if the auditor thinks the valua tion fair, be sold by said auditor upon and for any valuation of said property which may be appraised and certified by the judge of the county court, chairman of the county board and sheriff of the county in which such property is situated.

272. ABSTRACTS, UNITED STATES, CANAL AND ILLINOIS CENTRAL RAILROAD LANDS.] § 272. On the first day of May in each year, or as soon thereafter as practicable, the auditor shall obtain from the United States land office in this state abstracts of the lands entered and located, and not previously obtained, and shall, at the same time, obtain from the Illinois Central railroad, and Canal offices, abstracts of the Central railroad and Canal lands sold. Upon the receipt of said abstracts, the auditor shall cause them to be transcribed into the tract books in his office, and shall, without delay, cause abstracts of the lands in each county, including school lands reported to his office as having been sold, to be made out and forwarded by mail to the county clerks of the several counties; and said clerks shall cause such abstracts to be transcribed into the tract book, and filed in their office. The expense of procuring and furnishing the abstracts required by this section, shall be paid by the auditor out of the appropriation for the expenses of his office.

273. FORMS-INSTRUCTIONS-OPINION.] § 273. It shall be the duty of the auditor to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions; and all such instructions shall be strictly complied with by the officers in the performance of their respective duties. He shall give his opinion and advice on all questions of doubt as to the true intent and meaning of the provisions of this act. [See § 289.

274. ACT PUBLISHED.] § 274. The auditor shall, as soon as practicable after the passage of this act, cause the same to be correctly printed in pamphlet form, and transmit to each county clerk a sufficient number of copies thereof for the use of the several county, town and district officers; and said clerk shall deliver the same to the proper officers.

275. SWAMP LANDS.] § 275. The county clerks of the several counties shall, annually, report to the auditor a list of the swamp and overflowed lands sold in their respective counties for the year ending on the first day of May, and the auditor shall enter the same in the tract books of his office.

OMITTED PROPERTY-SAVING CLAUSES.

276. WHEN DISCOVERED, LISTED AND TAX ADDED-PERSONAL TAX.] § 276. If any real or personal property shall be omitted in the assessment of any year or number of years, or the tax thereon, for which such property was liable, from any cause has not been paid, or if any such property, by reason of defective description or assessment thereof, shall fail to pay taxes for any year or years, in either case the same, when discovered, shall be listed and assessed by the asses sor and placed on the assessment and tax books. The arrearages of tax which might have been assessed, with ten per cent. interest thereon, from the time the same ought to have been paid, shall be charged against such property by the county clerk. It shall be the duty of county clerks to add uncollected personal property tax to the tax of any subsequent year, whenever they may find the person owing such uncollected tax assessed for any subsequent year. [See § 77, 95. 277. TAX NOT COLLECTED ADDED TO SUBSEQUENT YEAR.] $277. If the tax or assessment on property liable to taxation is prevented from being collected for any year or years, by reason of any erroneous proceeding or other cause, the amount of such tax or assessment which such property should have paid may be added to the tax on such property for any subsequent year, in separate columns designating the year or years. [As amended by act approved May 3, 1873.

278. NOT PRIOR TO DATE OF OWNERSHIP-NOTICE.] $278. No such charge for tax and interest for previous years, as provided for in the preceding section, shall be made against any property prior to the date of ownership of the person owning such property at the time the liability for such omitted tax was first ascertained: Provided, that the owner of property, if known, assessed under this and the preceding section, shall be notified by the assessor or clerk, as the case may require.

279. SPECIAL ASSESSMENT-RETURN LIMITED.] § 279. When any special assessment is not returned to the county collector on or before the first day of March next after it is due, the same may be returned on or before the first day of March in the succeeding year; and, if not then returned, it shall be considered barred, unless return is prevented by an injunction or order of court; and the time such return is thus prevented shall be excluded from the computation of such time.

280. FAILURE TO COMPLETE ASSESSMENT IN TIME NOT TO VITIATE.] § 280. A failure to complete an assessment in the time required by this act shall not vitiate such assessment, but the same shall be as legal and valid as if completed in the time required by law.

281. INFORMALITY NOT TO VITIATE.] § 281. No assessment of real or personal property, or charge for taxes thereon, shall be considered illegal on account of any informality in making the assessment, or in the tax lists, or on account of the assessments not being made or completed within the time required by law.

282. FAILURE TO DELIVER TAX BOOKS NOT TO VITIATE.] § 282. Any failure to deliver the collector's books within the time required by this act, shall in no way affect the validity of the assessment and levy of taxes, but in all cases of such failure, the assessment and levy of taxes shall be held to be as valid and binding as if said books had been delivered at or within the time required by law.

283. WRONG NAME NOT TO VITIATE.] § 283. No sale of real estate for taxes shall be considered invalid on account of the same having been charged in any other name than that of the rightful owner.

WHO MAY ADMINISTER OATHS.

284. § 284. Any oath, authorized to be administered under this act, may be administered by an assessor or deputy assessor, or by any other officer having authority to administer oaths.

PENALTIES OF OFFICERS.

285. DELIVERING BOOKS BEFORE COLLECTOR'S BOND FILED.] § 285. If any county clerk shall deliver the tax books into the hands of the county collector, or if any collector shall receive said books or collect any taxes until such collector's bond hås been approved and filed, as required by this act, said clerk and collector, and each of them, shall be liable to a penalty of not less than $500, and all damages and costs, to be recovered in an action of debt; and the auditor shall bring suit therefor, in the name of the People of the State of Illinois-the amount recovered on such fines to be paid into the state treasury as revenue fund. Nothing in this section shall be construed as relieving the securities of a collector from liabilities incurred under a bond not approved and filed by the auditor. [See § 135, 145.

286. COLLECTOR-NEGLECT TO OBTAIN JUDGMENT, ETC.] § 286. If any collector shall, by his own neglect, fail to obtain judgment at the May term of the county court, or shall fail to present his list of delinquencies on personal property, or errors in assessment of real estate, at the time required by this act, he shall lose the benefit of any abatement to which he might have been entitled, and shall pay to the state and county the full amount charged against him, after deducting the fees allowed by this act for collecting and paying over taxes. If the county court is not held at the May term, the collector shall have further time to pay over the amount due on the delinquent list.

287. FAILURE TO DO ANY DUTY UNDER THIS ACT.] § 287. If any officer shall fail or neglect to perform any of the duties required of him by this act, upon being required so to do by any person interested in the matter, he shall be liable to a fine of not less than $10 nor more than $500, to be recovered in an action of debt in the circuit court of the proper county, and may be removed from office at the discretion of the court; and any officer who shall knowingly violate any of the provisions of this act, shall be liable to a fine of not less than $10 nor more than $1,000, to be recovered in an action of debt, in the name of the People of the State of Illinois, in any court having jurisdiction, and may be removed from office at the discretion of the court, and said fines, when recovered, shall be paid into the county treasury.

288. REFUSAL BY CLERK, ASSESSOR OR OTHER OFFICER TO DO DUTY.] § 288. Every county clerk, assessor, collector or other officer who shall in any case refuse or knowingly neglect to perform any duty enjoined upon him by this act, or who shall consent to or connive at any evasion of its provisions, whereby any proceeding required by this act shall be prevented or hindered, or whereby any property required to be listed for taxation shall be unlawfully exempted, or the same be entered upon the tax list at less than its fair cash value, shall, for every such offense, neglect or refusal, be liable, on the complaint of any person, for double the amount of the loss or damage caused thereby, to be recovered in an action of debt, in the name of the People of the State of Illinois, in any court having jurisdiction, and may be removed from his office at the discretion of the

court.

COUNTY TO FURNISH BOOKS AND BLANKS.

289. CLERK TO PROCURE THEM.] § 289. The county board shall direct the county clerk to procure all necessary books and blanks required by this act to be used in the assessment of property and collection of taxes, at the expense of the county. [See § 273; also, "Counties," ch. 34, § 26.

COUNTY FUNDS-MANNER OF KEEPING ACCOUNTS THEREOF.

290. BY COLLECTOR, ETC.] § 290. The county collector shall, on the first of every month, report to the county clerk, in writing, the amount of county tax received by him during the preceding month, showing what amount of said tax was received in money, and what amount in county orders and jury certifi

cates. The county collector shall keep his account as collector of taxes separate from his account as county treasurer. He shall credit his account as collector with the amount of his monthly reports to the county clerk, and with the amount of insolvencies, removals, errors, forfeitures, and other credits allowed him on settlement with the county board; and as county treasurer he shall charge himself with the amount shown in his monthly report to the county clerk, as aforesaid, and such other amounts as may come into his hands as county treasurer; and he shall, as such treasurer, at the close of each month, cancel the county orders and jury certificates in his hands, and return the same with a descriptive list, giving numbers and amounts properly footed, to the county clerk, who shall carefully compare and file the same in his office, subject to the order of the county board, and give the treasurer a receipt for the same; which receipt shall be the evidence upon which the county treasurer shall take credit in his accounts as such treasurer, with the county, subject to the approval of the county board. The county board shall examine such account and vouchers, at such time or times, by committee or otherwise, as may be deemed requisite.

291. BY CLERK, ETC.] § 291. Each county clerk shall keep an account with the county collector, charging him with the amount of county tax placed in his hands for collection, and with the county tax received by him from sales and redemptions of forfeited property, and with any other funds, belonging to the county, that shall come into the collector's hands; and shall credit him with the amounts ascertained as required in the preceding section, charged to the county treasurer's account monthly; also, with amount of county tax on insolvencies, removals, errors, forfeited property, etc., whenever ascertained in the manner required by this act. The county clerks shall also keep a treasurer's account with the county treasurer of their respective counties. The treasurer shall be charged with the amount of money, county orders and jury certificates reported in the col lector's monthly statements required to be made in the preceding section, and all amounts paid to the county treasurer from other sources than the county revenue tax; and it is hereby made the duty of all persons paying money into the county treasury, for all purposes except the county taxes, to first obtain from the county clerk au order on the treasurer to receive the same; and the treasurer shall give the person so paying duplicate receipts therefor, one of which shall be countersigned by the county clerk, and retained by the person paying over the amount, and the other filed in the county clerk's office, and the amount thereof charged against the treasurer. The treasurer's account shall be credited, monthly, with the amount of county orders and jury certificates canceled and filed in the county clerk's office, as required in the preceding section.

DEFINITIONS.

292.] 292. The words and phrases following, whenever used in this act, shall be construed to include in their meaning the definitions set opposite the same in this section, whenever it shall be necessary to the proper construction of this act:

1st. ASSESSOR-ASSESSORS.-Town, district and deputy assessors. 2d. AUDITOR.-Auditor of public accounts.

3d. BANK-BANKER-BROKER-STOCK-JOBBER.-Whoever has money employed in the business of dealing in coin, notes or bills of exchange, or in the business of dealing in or buying or selling any kind of bills of exchange, checks, drafts, bank notes, promissory notes, bonds, or other writing obligatory, or stocks of any kind or description whatsoever, or receiving money on deposit.

4th. COLLECTOR-COLLECTORS.-County, town, district and deputy collectors.

5th. COUNTY BOARD.-The board of supervisors-the board of county commissioners.

6th. CREDITS.-Every claim or demand for money, labor, interest, or other valuable thing, due or to become due, not including money on deposit.

7th. HE.-Male, female, company, corporation, firm, society, singular or plural number.

8th. MONEY-MONEYS.-Gold, silver or other coin, paper or other currency used in barter and trade as money, in actual possession, and every deposit which the person owning, holding in trust, or having the beneficial interest therein, is entitled to withdraw in money on demand.

9th. NUMBER.-The singular number shall include the plural, and the plural number shall include the singular.

10th. OATH.-Oath or affirmation.

11th. PERSON-PERSONS.-Male, female, corporation, company, firm, society, singular or plural number.

12th. REAL PROPERTY-REAL ESTATE-LAND—TRACT-LOT.-Not only the land itself, whether laid out in town or city lots, or otherwise, with all things contained therein, but also all buildings, structures and improvements, and other permanent fixtures, of whatsoever kind, thereon, and all rights and privileges belonging or in any wise pertaining thereto, except where the same may be otherwise denominated by this act.

13th. SHARES OF STOCK-SHARES OF CAPITAL STOCK.-The shares into which the capital or stock of every incorporated company or association may be divided.

14th. TAX-TAXES.-Any tax, special assessments or costs, interest or penalty imposed upon property.

293. POWER OF COUNTY COURT, UNTIL, ETC.] § 293. In all counties not under township organization, the county court, or judge of the county court, as the case may require, shall perform all the duties required in this act to be performed by the county board, or chairman of the county board, as the case may be, in such counties, until such time as the board of county commissioners shall be duly elected and qualified in said counties.

REPEALING CLAUSE.

294.] § 294. The laws and parts of laws entitled as hereinafter named are hereby repealed:

[The acts repealed are omitted, as they are again enumerated in ch. 131, § 5.] The repeal of said acts and parts of acts shall not be construed to impair any right existing, or affect any proceeding pending, at the time this act shall take effect; but all proceedings for the assessment of any tax, or collection of any tax or special assessment then remaining incomplete, may be completed pursuant to the provisions of this act. The provisions of this act shall apply to redemptions from sales made for taxes or special assessment previous to the taking effect hereof, and the mode of giving notice, and issuing deeds upon certificates of sales made for taxes.

AN ACT to provide for the assessment and taxation of bridges across navigable waters on the borders of this state. [Approved and in force May 1, 1873.]

295. BRIDGES ON BORDER OF STATE-HOW ASSESSED.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That all bridge structures across any navigable streams forming the boundary line between the state of Illinois and any other state, shall be assessed by the township or other assessor in the county or township where the same is located, as real estate; and all provisions of law relating to the assessment and taxation of real estate, shall apply to the assessment and taxation of such bridges. Such assessor shall give in his description the quarter section, section, township and range in which such bridge is located or terminates in this state, together with the metes and bounds of the ground occupied by such bridge, and the approaches thereto from the end on the Illinois shore to the center of the main channel of the stream crossed by the same. For the purpose of obtaining such description the assessor may employ a competent surveyor, and the expense of making such survey and description shall be charged as a tax against such property by the county clerk, on the certificate of the surveyor: Provided, that one survey of any bridge and