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heretofore observed in his said office, in making the reports of taxable lands to the several counties, and said certificate shall be evidence of the facts therein contained.

§ 26. The assessor shall, at the time of making the entry in his book, as required by the 16th section of the 89th chapter of the Revised Laws, give to the person so assessed a certificate of the entry so made of the value of the real and personal property so assessed; and the assessor shall not make any change or alteration in said entry after having given such certificate, without giving to the person assessed an additional certificate showing such increased

assessment.

§ 27. The auditor is hereby required to furnish to the clerks of the county courts of the several counties forms of books for property to be assessed, and they are required to conform to said plan; said plan to be furnished to the clerks by the first day of April next.

§ 28. The auditor is hereby required to furnish to each of the county clerks and assessors a copy of this law as soon as practicable.

§ 29. It shall be the duty of each assessor, whenever any person shall refuse to furnish a list of his taxable property, of every description whatever, and swear or affirm to the same, if required so to do, to bring suit for the penalty provided by law; and if the said assessor should fail or neglect so to do, he shall be liable to a like penalty, to be recovered at the suit of any person who may

sue for the same.

tax

§ 30. Whenever any assessor shall be required by any payer of his county to swear any other person in regard to his assessment, he shall administer the oath required by law at his earliest convenience, and on failure so to do shall be subject to a penalty of fifty dollars, to be recovered as other penalties under this act.

§ 31. All acts and parts of acts conflicting with this act are hereby repealed.

§ 32. This act to take effect and be in force from and after its passage.

APPROVED February 12, 1849.

lands.

AN ACT to provide for the collection of the revenue on forfeited property.

SECTION 1. Be it enacted by the people of the state of Illinois, represented in the General Assembly, That the clerk of the county List of forfeited commissioners' court of each of the several counties in this state be and they are hereby required to make out and transmit to the auditor of public accounts correct statements of all the forfeited lands and town lots redeemed or sold at his office prior to the first day of June, 1849, and which had not previously been reported and shall, at the same time, make out and transmit to the auditor a correct statement of the aggregate amount of state tax, interest fund tax, insane hospital tax, and costs received at his office for the sale and redemption of forfeited property, annually, since the year 1844.

Duty of auditor.

§ 2. It shall be the duty of the auditor to make out correct statements of the several sums which may be reported, as required

in the foregoing section, and transmit the same to the sheriff of each of the respective counties, whose duty it shall be to lay the same before the county court, at the first term thereof after he shall have received said statement; and the said court shall examine the accounts and books, and enter an order upon the records, showing the correct amounts received by the clerk prior to the first day of June, 1849.

§ 3. The statements of forfeited lands and lots sold, and of lands Statements, how and lots redeemed, mentioned in the first section of this act, shall made. be made out separately; the statement of sales shall contain a description of the property sold, quantity of land or part of lots sold, the year or years tax for which forfeited, the amount of revenue, tax and interest, the amount of interest fund, tax and interest, and the amount of insane hospital tax and interest, the amount due the county, the total amount of sale, the name of the purchaser, and date of sale, in separate columns, ruled and headed for that purpose. A blank form of said list shall be forwarded, together with a copy of this act, by the auditor to the clerk of the county court of each county. The statement of lands and lots redeemed shall To be certified. be made out in the same manner as the statement of sales, with the names of the persons redeeming, instead of those of the purchasers. Said statements shall be certified by the clerk, under the seal of his office, and forwarded to the auditor by mail, on or before the 10th day of June, 1849, and a certified copy of the order mentioned in the second section of this act shall be forwarded, within three days after the adjournment of the court; and the auditor shall charge the amount that may appear to be due to the state from the said clerk, and shall collect and pay the same into the state treasury: Provided, that if the auditor shall be satisfied that the amount Proviso. set forth in the order is incorrect, he may return the same for correction.

§ 4. If the clerk of the county commissioners' court shall neg- Penalty of clerk. lect or refuse to comply with the provisions of this act, or shali neglect to pay over the amount due by him, he shall be liable to pay the whole amount of state. tax, interest and cost, on all the lands and lots which may have been forfeited to the state in his county; and the auditor shall ascertain the amount due from the sale lists on file in his office, and proceed against the said clerk in the same manner as is provided for proceeding against delinquent collectors. And the said clerk may be removed from office on failure to pay as aforesaid.

forfeited

state.

10

§ 5. Lands and lots heretofore forfeited to the state may be as Lands heretofore sessed to the original owners, if listed by them; if not listed, they shall be forfeited to the state; and the clerk of the county court shall compute the amount of back taxes, interest and cost due thereon, and ncte the amount opposite each tract or lot. The collector shall proceed to collect said amounts, by sale or otherwise, the same as other revenue, and his receipt for the said amount, including the taxes for the current year, shall be evidence of redemption of said tract or lot from all claims for the taxes of the years specified in said receipt. All deeds made by the auditor of public accounts, under the provisions of chapter eighty-nine, Revised Statutes, shail have the same force and effect as tax deeds executed by sheriffs under said law. All auditor's deeds given under said act shall be prima facie evidence that all the prerequisites of the law were

Duty of clerk of

alouers' court.

complied with before sale; and when it shall be made to appear to
the satisfaction of the county court, that any tract or lot sold or re-
deemed under the provisions of said chapter, was not taxable at
the time of sale to the state, or was assessed twice for the taxes of
that
year, the said court shall cause said sale to be cancelled, and
shall enter an order showing the amount paid to the county, and
the amount paid to the state on said erroneous sale. The court shall
refund to the purchaser, or his legal representative, the amount
paid to the county; and the auditor shall issue his warrant on the
treasurer for the amount paid to the state, upon the presentation of
a certified copy of said order and the return of the deed, if a deed
has been issued for said tract or lot. But if it shall appear that
the taxes had been properly paid to the collector, and through his
neglect the lands or lots were sold, or forfeited to the state, then the
purchaser shall have his remedy against the collector, and may pro-
ceed against him by action of debt in any court having competent
jurisdiction: Provided, that if the clerk shall not have paid the re-
demption or sale money into the treasury, as required by law, he
shall refund the amount to the purchaser, or the person redeeming,
as the case may be, and if said clerk shall refuse or neglect to pay
the same, the person entitled to receive said amount shall have his
remedy against said clerk, and may proceed against him by action
of debt in any court having competent jurisdiction.

§ 6. The clerk of the county commissioners' court of the sevecounty commis- ral counties shall make out and deliver to the assessor, on or before the first day of July next, a list of all the forfeited lands and town lots remaining unsold, or unredeemed on the first day of June, 1849, and it shall be the duty of the assessor to assess said lands and lots, and make returns thereof, as is required by law for the assessing of other property. The clerk shall make out and deliver to the collector, at the same time that he delivers the assessment books for the current year, a correct list of said property, showing the value, amount of tax, amount of back taxes and interest, (including the taxes for which forfeited,) the amount of costs, and the year or years for which said back taxes were charged; and the said collector shall proceed to collect the amounts due thereon, by sale or otherwise, as is, or may be, provided by law for the collection of the taxes or other lands or town lots: Provided, that if any such lands or town lots shall again be forfeited to the state at said sale, for want of bidders, the collector shall sell them on the last day of sale, to the highest bidder, without regard to the amount due thereon, and the clerk shall deliver to the purchaser a certificate of purchase, which shall entitle him to a deed from the auditor, as is now provided by law: Provided, further, that the owner or owners of any such lands or lots may redeem the same at any time within one year from the time that said lands or lots were sold, by paying the clerk of the county court double the amount for which said lands or lots were sold, and the subsequent taxes, with interest thereon; and if any such lands or towns lots were sold for a less sum than the amount due thereon, he shall pay the whole amount due, with interest thereon.

Proviso.

§ 7. This act to take effect and be in force from and after its pas

sage.

APPROVED February 12, 1849.

AN ACT to amend an act entitled "An act to suppress riots and regulating companies, and maintain the supremacy of the laws," approved February 26, 1847.

SECTION 1. Be it enacted by the people of the state of Illinois, represented in the General Assembly, That the eighth section of the act approved February 26th, 1847, entitled "An act to suppress riots and regulating companies, and maintain the supremacy of the laws," be and the same is hereby repealed, and that the remainder of said act be continued in full force.

§ 2. This act shall go into effect from and after its passage. APPROVED January 25, 1849.

AN ACT to amend chapter fifty-nine of the Revised Statutes of 1845.

SECTION 1. Be it enacted by the people of the state of Illinois,

represented in the General Assembly, That in all cases of trial before Trial by jury for justices of the peace, either party shall have a right to have the any amount. same tried by a jury, without regard to the amount in controversy, on the same terms and in the same manner as is now provided in cases where the amount in controversy exceeds twenty dollars.

§ 2. The manner of suminoning jurors, referred to in the first Manner of sumsection of this act, shall be the same as provided by law in trials moning jury. now before justices of the peace, and said justices of the peace shall issue the same kind of precept to compel the attendance of jurors, and in all things the service of said process, and the proceedings before said justices, shall be the same as in cases now provided for by law, when the amount in controversy exceeds twenty dollars.

§ 3. This act shall be in force from and after its passage. APPROVED February 8, 1849.

AN ACT to amend the twenty-fourth chapter of the Revised Laws, entitled "Conveyances."

fore consuls, &e

SECTION 1. Be it enacted by the people of the state of Illinois, represented in the General Assembly, That all deeds, conveyances Deeds, &c., may and powers of attorney, for the conveyance of lands lying within be proved bethis state, may be acknowledged or proved before any of the consuls of the United States in foreign countries, who shall authenticate the same by their signatures and by attaching their consular seal thereto.

Former deeds

§ 2. All deeds, conveyances and powers of attorney, for the conveyance of lands lying in this state, which have been, or may good. be acknowledged or proved and authenticated as aforesaid, or in conformity with the laws of any foreign state, kingdom, empire or country, shall be deemed as good and valid in law as though acknowledged or proved in conformity with the existing laws of this

state.

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§ 3. That where any deed, conveyance, or power of attorney, has been, or may be acknowledged or proved, in any foreign state, kingdom, empire, or country, the certificate of any consul of the United States in said country, under his official seal, that the said deed, conveyance, or power of attorney, is executed in conformity with such foreign law, shall be deemed and taken as prima facie evidence thereof: Provided, that any other legal mode of proving that the same is executed in conformity with such foreign law, may be resorted to in any court in which the question of such execution or acknowledgment may arise.

§ 4. This act to be in force from and after its passage.
APPROVED February 8, 1849.

AN ACT to amend the sixty-sixth chapter of the Revised Statutes, entitled "Limitations."

SECTION 1. Be it enacted by the people of the state of Illinois, represented in the General Assembly, That all actions of trespass, detinue, trover and replevin; all actions founded on any promissory note, bill of exchange, book account, or simple contract; all actions founded on any promissory note, bond, judgment, contract, or indebtedness executed, rendered, entered into, or accrued, beyond the limits of this state; and all actions on the case, shall be commenced within five years next after such recovery, or the cause of such action shall have accrued, and not after. All parts of acts inconsistent with the provisions of this act be and the same are hereby repealed.

§ 2. This act shall be subject to the same conditions as are provided in the twelfth section of the sixty-sixth section [chapter] of the Revised Statutes, entitled "limitations."

APPROVED February 10, 1849.

AN ACT to amend chapter thirty-six of the Revised Statutes, entitled "Ejectments."

SECTION 1. Be it enacted by the people of the state of Illinois, represented in the General Assembly, That exceptions taken to opinions or decisions of the circuit courts overruling motions for new trial, and to set aside defaults, under the thirtieth and thirty-first sections of the act to which this is an amendment, shall be allowed by the said courts, and the party excepting may assign for error in the supreme court any opinion or decision so excepted to, as aforesaid.

§ 2. This act to take effect and be in force from and after its passage.

APPROVED February 10, 1849.

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