rect 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,

COUNTY.

sct.

Whereas, A. B., collector of said county, returned to the circuit court of said county, on the 18 the following tracts and parts of tracts of

day 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 should not be entered against the said lands for 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. 59. The form as hereinbefore set forth shall be pursued, as near as the nature of the case will permit.

SEC. 60. 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 collector of his county; and the collector 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.

SEC. 61. 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: 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 first report to the circuit court.

SEC. 62. In all advertisements for the sale of lands for taxes, and in entries required to be made by the clerk of the court, letters and figures may be used, as they have heretofore been, to denote townships, ranges, sections, parts of sections, year for which taxes are due, and the amount of taxes, interest and costs.

the

SEC. 63. The clerk of the county commissioners' court shall attend all such sales of lands for taxes, made by the collector, and make a record thereof, in a book to be kept for that purpose, therein describing the several tracts of land and town lots, as they are described in the recorded list, stating, in separate columns, the State and county tax, with the costs thereon, and how much of each tract or lot was sold, and to whom sold; and all such tracts or lots as shall remain unsold, for want of bidders, shall be entered as sold to the State.

SEC. 64. The said clerk, immediately after such sale, shall transmit to the auditor of public accounts, a copy of such record, certified under the seal of the court, together with a separate list of lands and lots ferfeited to the State, as aforesaid.

SEC. 65. If any clerk shall fail to attend any sale of lands, as required by this chapter, either in proper person or by a competent deputy, he shall forfeit and pay the sum of one hundred dollars, and shall be liable for indictment for such failure, and upon conviction, shall be removed from office.

SEC. 66. Within thirty days after any sale, the collector shall pay into the State treasury, the amount of taxes due the State upon lands advertised and sold as aforesaid, and make a final settlement with the auditor; he shall also, within ten days after such sale, pay into the county treasury, the amount of taxes due the county upon the same: Provided, That county orders received by him shall be paid into the county commissioners' court, at the next session thereafter.

SEC. 67. The clerk shall make out and deliver to the purchaser of any lands or lots, sold for the payment of taxes as aforesaid, a certificate of purchase, to be countersigned by the collector, describing the land or lot sold, as the same was described in the delinquent list, the amount of taxes and costs for which the same was sold, and that payment has been made therefor. If any person shall become the purchaser of more than one tract of land or lot, he may have the whole included in one certificate.

SEC. 68. Such certificate of purchase shall be assignable by indorsement, and an assignment thereof shall vest in the assignee, or his legal representatives, all the right and title of the original purchaser.

SEC. 69. Real estate, sold under the provisions of this chapter, 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, feme covert or lunatic, be sold for taxes, the same may be redeemed at any time within one year after such disability be removed, upon the terms specified in this section.

SEC. 70. No collector or clerk of any county commissioners' court, shall be, either directly or indirectly, concerned in the purchase of any tract of land or town lot sold for the payment of taxes, under the penalty of one hundred dollars, to be recovered by action of debt.

SEC. 71. At any time after the expiration 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. When any person shall hold more than one certificate of purchase, of the same sale, the collector shall, on the request of such person, include as many tracts or lots described therein, in the said deed of conveyance, as such person may desire.

SEC. 72. 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.

SEC. 73. Deeds executed by the collector as aforesaid, shall be prima facie 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: First, 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. Second, That the taxes were not paid at any time before the sale. Third, That the lands conveyed had not been redeemed from the sale, at the date of the deed. Fourth, That the land was advertised for sale in the manner and for the length of time required by law. Fifth, That the land was sold for taxes, as stated in the deed. Sixth, That the grantee in the deed was the purchaser. Seventh, 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 prove, 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 chapter, 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 collector'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 person, or by their agent, or the person under whom he claims title as aforesaid.

SEC. 74. If any collector shall die, resign, or be removed from office, or his term of service expire, after selling any real estate for taxes, and before executing a conveyance for the same, his successor, being then in office, shall execute such conveyance in the same manner as the officer making such sale might have done: Provided, That, in case the collector shall die, or be removed from office, before the taxes are collected, the county commissioners' court shall appoint a successor, to remain in office until an election is had.

SEC. 75. No sale of real estate for taxes shall be considered invalid, on account of the same having been charged in the assessment list in any other name than that of the rightful owner, if the said real estate be in other respects sufficiently described, and the taxes thereon were unpaid at the time of such sale.

SEC. 76. The books and records belonging to the office of the clerks of the county commissioners' courts, or copies thereof, certified by said clerks, shall be deemed sufficient evidence to prove the sale of any land for taxes, the redemption of the same, or payment of taxes thereon.

SEC. 77. Every tract of land or town lot offered for sale by any collector as herein before provided, and not sold for want of bidders, shall be, and the same is hereby declared to be forfeited to the State of Illinois, and thenceforth all right, title and claim of the former owner or owners, shall be considered as transferred to, and vested in the State.

SEC. 78. Lands and town lots, forfeited to the State for taxes, may be redeemed, at any time within two years from the time of the sale at which they were forfeited, by paying to the clerk of the county commissioners' court of the county in which said lands or lots are 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: Provided, That any lands or town lots of any infant, feme covert or lunatic so struck off and forfeited to the State, may be redeemed, as provided in this section, at any time within one year after such disability be removed.

SEC. 79. On the first Monday in March, and semi-annually thereafter, it shall be the duty of the several clerks of the county commissioners' courts, to transmit to the auditor a list, with a full description of all the lands and town lots forfeited to the State, which have been redeemed during the preceding six months, which list shall be carefully noted in the books of the auditor; he shall also pay, at the same time, into the State treasury, the proportion of the redemption money belonging to the State, and monthly, into the county treasury, the proportion of such county.

SEC. 80. On the first Monday of September, one thousand eight hundred and forty-five, and every two years thereafter, all lands and town lots which have been forfeited to the State, and are unredeemed, shall be exposed for sale and sold at public auction, at the county seats of the respective counties in which they are situated, by or under the direction of the clerks of the county commissioners' courts; and the clerk of the county commissioners' court and the collector, for services rendered under this section, shall be entitled to the same compensation as they are allowed for like services by this chapter.

SEC. 81. It shall be the duty of the auditor, on or before the first Monday of July next, and biennially thereafter, to furnish to the said clerks, lists of lands and lots forfeited to the State, and unredeemed, lying within their respective counties.

SEC. 82. The said clerks, on the receipt of such lists shall, at least four weeks before the first Monday of September, publish a notice, in the newspaper having the greatest circulation in their respective counties, setting forth that all lands and lots forfeited to the State for taxes and unredeemed, will, on the first Monday of September next, be offered for sale at public auction, at the court house, and that a list of the same is kept at the clerk's office, subject to the inspection of any person who desire to examine the same.

may

SEC. 83. Such lands and town lots shall not be sold for a less sum than the amount of State and county taxes, with the costs and interest thereon, from the forfeiture up to the time of sale.

SEC. 84. The clerk of each county, assisted by the sheriff, shall, on the first Monday of September aforesaid, at the hour of ten o'clock in the forenoon, proceed to offer for sale separately, each tract of land or town lot contained in such list, which shall have been forfeited to the State as aforesaid, and he may continue such sale from day to day until each tract or town lot in said list shall be sold or offered for sale.

SEC. 85. Every person purchasing lands or town lots at such sale, shall forthwith pay to the clerk the amount for which the same may have been sold, and, on failure so to do, the said lands or lots shall again be offered for sale as if no sale had been made.

SEC. 86. The said clerks shall immediately after such sale, execute and deliver to each person purchasing lands or lots at such sale, a certificate of purchase, and shall include in such certificate, all the lands and lots purchased by such person if the same is desired.

SEC. 87. Upon the presentation of such certificate to the auditor, the legal holder thereof shall be entitled to a deed, conveying all the right, title, interest and claim of the State to the tracts or lots described in said certificate; and for every deed of conveyance made as aforesaid, the auditor shall be entitled to receive the sum of twenty-five cents.

SEC. 88. At any time after the close of any such sale as aforesaid, the clerks may sell any of the lands and town lots offered for sale which were not sold for want of bidders, to any person wishing to purchase the same, who shall pay the State and county tax, together with the costs and interest due thereon.

SEC. 89. All deeds made by the auditor of public accounts under the provisions of this chapter, shall be recorded in the county where the lands or lots conveyed are situated.

SEC. 90. No money shall, in any case, be refunded out of the State or county treasury, to any purchaser of lands or lots sold for taxes on account of such lands or lots being erroneously sold, but the collector or other officer making such error shall be liable to pay double the amount of the same, and on failure to make such payment, the said purchaser may recover the said money of the said collector or other officer by action of debt before any justice of the peace or court having jurisdiction thereof: Provided, That if said lands were not taxable at the time they were assessed, or the taxes had been paid before the land was sold, then, in that case the State and county shall refund the taxes paid, upon the presentation of a certificate of the clerk of the county commissioners' court under seal of said court.

SEC. 91. Whenever it shall be made to appear to the satisfaction of the clerk of the county commissioners' court before the execution of a deed for lands or lots sold for taxes, that any tract or lot was sold which was not subject to be taxed, or upon which taxes had been paid previous to the sale, he shall make an entry opposite to such tracts or lots on the list of sales, that the same was erroneously sold, and such entry shall be evidence of the fact therein stated.

SEC. 92. The clerks of the county commissioners' courts shall be liable for all redemption money of lands and lots which may come into their hands as such, and shall pay the same over on demand being made by a proper person, and in case of failure or refusal so to do when demanded as aforesaid, then his office shall be considered vacated; and thereupon the county commissioners' court shall appoint some suitable person to fill such vacancy until the same be filled in the manner now prescribed by law.

SEC. 93. Lands sold by the State, though not granted or conveyed, shall be assessed in the same manner as if conveyed, but such lands, when forfeited to the State for the non-payment of taxes thereon, shall not in any case, be sold for such non-payment as other lands, and shall not afterwards be subject to taxation until again sold by the State.

SEC. 94. Whenever any purchaser of canal lands or lots, shall fail to pay the taxes assessed thereon, as required by the terms of sale provided by law, it shall be the duty of the collector forthwith to report such failure to the acting commissioner of the Illinois and Michigan canal, who shall enter the said lands or lots as forfeited to the State, and thenceforth all right, interest and title of the said purchaser shall cease; the said lands shall not in any case be sold for the non-payment of taxes, and any such sale, if made, shall be void.

SEC. 95. The receipt of the redemption money of any tract of land or lot by any purchaser, shall operate as a release of all claim to such tract or lot, under or by virtue of the purchase.