« ΠροηγούμενηΣυνέχεια »
by him sold to discharge the taxes and the costs and expenses of collection, (R. S., Sec. 33.)
The statute further provides, that in case any person shall refuse or neglect to pay his or her taxes when demanded, or within ten days thereafter, it shall be the duty of the Collector to levy the same, together with the costs and charges that may accrue, by distress and sale of the personal property of such person as ought to pay the same, wherever the same may be found in the county. No real estate can be legally sold for taxes whilst personal property can be found by the Collector. But no sale is valid, unless by advertisement posted in at least three public places in the precinct where such sale shall take place, at least ten days previous to the day of sale, the Collector shall have notified the public of the time and place thereof and the property to be sold. (R. S., Sec. 35, 36.)
The sale is required to be at public auction, and if practicable no more property than is sufficient to pay the tax, costs, and charges due, should be sold. “ Land shall, if convenient, be sold in parcels, and if sold for more than the amount of the tax, costs, and charges, the surplus shall be returned to the owner of such property.” (R. S., Sec. 37.)
State taxes are required to be collected in gold and silver coin and Auditor's warrants, and county taxes in gold and silver coin, Auditor's warrants, or jury certificates.
The statute further provides, that when any person owning lands in any county 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 a value sufficient to pay the taxes and costs, it is made the duty of the Collector to make report thereof to the Circuit Court of his county, at the first term thereof in each year. (R. S., p. 444, Sec. 46.)
At least six weeks' notice of such report and application, however, is necescessary to be published in some newspaper printed in the said county, if any such there be, or if there be hone, then in the nearest newspaper in the State; which notice is required to contain the names of the owner or owners, if known, the amount of the delinquent tax, interest, and costs due thereon, and the year or years for which the same are due; and to mention his intended application to the court for judgment against said lands, and for an order to sell the same for the satisfaction of such taxes, interest, and costs; and that on the fourth Tuesday next succeeding the day fixed by law for the commencement of 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 is required to 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. (R. 'S., Sec. 47.)
Such Circuit Court, at the term aforesaid, is required to call the docket of such cases, and if upon such calling any defence be offered by any of the
owners of lands delinquent and reported, or by any person having a claim or interest therein, it shall hear and determine the same in a summary way, without pleadings; and if no defence be made, to pronounce judgment against the said lands, and direct the Clerk to issue an order for their sale. (R. S., p. 445, Sec. 58.)
On the day specified in the Collector's notice, it is the duty of that officer to attend at the Court-house in his county, and then and there, at the hour of ten o'clock in the forenoon, to proceed to offer for sale, separately, each tract of land in the said list on which the taxes and costs have not then been paid, and the person offering to pay the taxes and costs for the least quantity of land becomes the purchaser of such quantity, to be taken from the east side of the tract. (R. S., Sec. 51.)
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. (R. S. 446, Sec. 61.)
When purchasers fail to pay the taxes assessed on lands designated and known as Illinois and Michigan Canal lands, sold upon a credit, it is the duty of the collector to report such failure to the acting commissioner of the said canal, and thenceforth all right, interest, and title of the said purchaser ceases, and said lands are not permitted, in any case, to be sold for the non-payment of taxes, and any sale, if made, is declared to be absolutely void. (R. S. 450, Sec. 94.)
If taxes assessed upon property as aforesaid shall not be paid according to law, and it shall be necessary to sell the same for taxes, such sales shall extend to the interest paid and all improvements thereon, the simple title to said property still remaining in the State. (R. S. 590, Sec. 2.)
Every tract of land offered for sale by any collector, as hereinbefore provided, and not sold for want of bidders, is considered as forfeit to the people, and the claims thereto of the former owner or owners utterly transferred to and vested in the State of Illinois; yet lands thus forfeited may be redeemed at any time within two years, by paying to the Clerk of the County Commissioners' Court of the county in which said lands may be situated, double the amount for which such real estate was forfeited, and all taxes accruing thereon to the time of redemption, with interest on each year's tax at the rate of six per cent. from the first Monday of May in each year to the time of redemption. Infants, femmes covert, and lunatics, may redeem at any time within one year after the removal of such disability or disabilities. (R. S. 449, Sec. 78.)
Concerning these lands, it is provided, that every two years from the first Monday of September, eighteen hundred and forty-five, the Clerks of the County Commissioners' Courts of the several counties, respectively, shall cause them to be sold at public auction. When any sale of any lot thus forfeited shall be effected, it is the duty of such clerk to deliver to the purchaser a certificate of purchase, which, on being presented to the auditor, entitles the holder thereof to a deed, conveying all the right, title, interest, and claim of the State, to the tracts or lots described in said certificate. (R. S. 450, Sec. 87.)
LAND Tax, FORFEITURES, AND REDEMPTIONS. The Statute provides, that real estate sold for delinquent taxes may be redeemed at any time before the expiration of two years from the date of sale, by the payment, in specie, to the Clerk of the County Commissioners' Court of the proper county, of double the amount for which the same was sold, and all taxes accruing after such sale, unless such subsequent taxes have been paid to the collector, as may be shown by the collector's receipt, by the person redeeming, with six per cent. interest thereon from the first day of May in each year up to the time of payment; provided, that if the real estate of any infant, femme covert, or lunatic, be sold for taxes, the same may be redeemed at any time within one year after such disability shall be removed, upon the terms specified in this section. (R. S. 447, Sec. 69.)
At any time after the expirasion of two years from the sale of any real estate for taxes, if the same shall not have been redeemed, the collector, on request, and on the production of the certificate of purchase, shall execute and deliver to the purchaser, his heirs or assigns, a deed of conveyance for the real estate described in such certificate. (R. S., Sec. 71.)
The deed so made by the collector shall be acknowledged and recorded in the same manner as other conveyances of real estate, and shall vest in the grantee, his heirs or assigns, the title of the property therein described. (R. S., Sec. 72.)
Where purchasers of land sold for taxes shall neglect to pay the taxes thereon, and such land shall be again sold for taxes before the expiration of two years from the date of his or her purchase, such purchaser is not 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 is subject to redemption upon the usual terms, except that the person redeeming is only required to pay for the use of such purchaser, the amount paid for the land, and double the amount paid by the second purchaser. (R. S. 451, Sec. 97.)
LIMITATION OF ACTIONS.
All actions of trespass quare clausum fregit, trespass detinue, trover, and replevin, for taking away goods and chattels, all actions for arrearages of rent due on a parole demise, and all actions of account and upon the case, except actions for slander and malicious prosecution, and such as concern the trade of merchandise between merchant and merchant, their factors or agents, shall be commenced within five years next after the cause of action accrued.
Actions of trespass for assault, battery, wounding, and imprisonment, shall be commenced within two years next after the cause of action accrued.
Actions on the case for words shall be commenced within one year, and for malicious prosecution shall be commenced within two years.
Every action of debt, or covenant for rent, or arrearages of rent, founded upon any lease under seal, and of debt or covenant, founded upon any single or penal bill, promissory note, or writing obligatory for the direct payment of money, or the delivery of property, or the performance of covenants, or upon any award under the hands and seals of arbitrators for the payment of money only, shall be commenced within sixteen years after the cause of action accrued, and when any payment has been made upon such instrument, then within sixteen years from the time of such payment.
Judgments of any Court of Record of the State may be revived by action of scire facias, or action of debt, within twenty years after the rendition of the
Right of entry and actions to recover lands are barred by the lapse of twenty years.
Infants, married women, person's insane and absent from this State, may make such entry and bring such actions within the times respectively limited, after the removal of their disability.
The absence of a defendant from the State is not to be computed in the limitation.
LIMITATION OF ACTIONS FOR THE RECOVERY OF REAL ESTATE.
The Statutes provide, that no person having any right of entry into any lands, tenements, or hereditaments, shall make an entry therein but within twenty years after such right shall have accrued, and that such person shall be barred from any entry afterwards. (R. S. 349, Sec. 6.)
That every real, possessory, ancestral, or mixed action, or writ of right, brought for the recovery of any lands, tenements, or hereditaments, shall be brought within twenty years next after the right or title thereto, or cause of such action accrued, and not after. (R. S., Sec. 7.)
That every real, possessory, ancestral, or mixed action, or writ of right, brought for the recovery of any lands, tenements, or hereditaments, of which any person may be possessed by actual residence thereon, having a connected title in law or equity deducible of record, from this State or the United States, or from any public officer or other person authorized by the laws of this State to sell such land for the nonpayment of taxes, or from any sheriff, marshal, or other person
authorized to sell such land on execution, or under any order, judgment, or decree of any Court of Record, shall be brought within seven years next after possession being taken as aforesaid, but when the possessor shall acquire such title after taking such possession, the limitation shall begin to run from the time of acquiring title. (R. S., Sec. 8.)
But possession to bar such rights, actions, and suits, must have been continued in manner aforesaid for the term of seven years next preceding the time of asserting the right of entry, or the commencement of any suit or action. (R. S., Sec. 9.)
No person who has, or may have, any right of entry into any lands, tenements, or hereditaments, of which any person may be possessed by actual residence thereon, having a connected title in law or equity deducible of record from this State or the United States, or from any public officer or other person authorized by the laws of this State to sell such lands for the nonpayment of taxes, or from any sheriff, marshal, or other person authorized to sell such land on execution, or under any order, judgment, or decree of any Court of Record, shall make any entry therein, except within seven years from the time of such possession being taken; but when the possessor shall acquire such title after the time of taking such possession, the limitation shall begin to run from the time of acquiring title.
In all the foregoing cases, in which the person or persons who shall have any right of entry, title, or cause of action, shall be, at the time of such right of entry, title, or cause of action, under the age of twenty-one years, insane, or femme covert, such person or persons may make such entry, or institute such action, so that the same may be done within such time as is within the time limited, after his or her becoming of full age, sane, or femme sole.
The necessary wearing apparel of every person shall be exempt from sale on execution, writ of attachment, or distress for rent.
The following property, when owned by any person being the head of a family and residing with the same, shall be exempt from levy and sale on any execution, writ of attachment, or distress for rent, and such articles of property shall continue so exempt while the family of such person, or any of them, are removing from one place of residence to another in this State, viz. :
1. Necessary beds, bedsteads, and bedding, the necessary utensils for cooking, necessary household furniture, not exceeding in value fifteen dollars; one pair of cards, two spinning wheels, one weaving loom and appendage, one stove, and the necessary pipe therefor, being in use, or put up for ready use, in any house occupied by such family.
2. One milch cow and calf, two sheep for each member of the family, and the fleeces of two sheep for each member of the family, which may have been purchased by any debtor not owning sheep, and the yarn and cloth that may be manufactured from the same, and sixty dollars' worth of property suited to his or her condition or occupation in life, to be selected by the debtor.
3. The necessary provisions and fuel for the use of the family for three months, and necessary food for the stock hereinbefore exempted from sale, or that may be held under the provisions of this act.