Edwardsville spectator. [volume] (Edwardsville, Ill.) 1819-1826, 1823-05-24
LAW OF ILLINOIS
AN ACT for laying and collecting a TaA on
Land and other Property.

,
Sec. / BE Il enacted By the he9fls o.
tie state Of Illinois rehre8ented IN N.
general assembly, That all lands claimed
by individuals, whether by deed, entry.
bond tor conveyance, patent, grant OF
ethefwise, except such lautls as havz
been exempted from taxation by the
| compact between the Unied ates and
this state, shall be, and they are hereby
divided, for the purpose of taxation, into
three classes, as follows, to wi: Lands
al the first quality shall compose the
first class; OF the second quality, the
second class; and OF the third quality.
the third Glass.
Sec. 2. BE itJurfher enacted, THAI for
the purpose aforesaid, the lands alore-
said shall be and they are hereby valued
as follows, to wit: Lands of the first
class, at four dollars per acre; Of the
second class, at three dollar5 per acre
and OF the third class, at ,Wc dollars per
acre.
Sec. S. BE IL further endcted, That
each and and every person claiming land
as Aforesaid. shall pay in the manner
hereinafter poinle VT. = az 81 one halt
per "entnm pei arnum, upon The value
OF his or her lands, fixed As aforesaid;
and every person holding a slave or in
dentured negro or pulslio, shall pay d
tax at the rate of one halther centum per
annum upon the value of each and every
slave or indentured negro or mulatto
(apprenices eXcepted) which he or she
may SO hold; and the state shan have
lien upon all and every tract of land or
claim thereto, holden or claimed as
aforesaid, and all slaves or indenured
negroes or mulattos and the said lien
shall not be affected by any sale, trans
fer, or conveyance whatever.
Sec. d. Be il further enacted, That all
sales and other proceedings hereinafter
directed, shall be good and valid, in
whose name soever the said land or
claim thereto, slaves, iDdentured ne.
grOes, or mulattos, shall be listed, enter
ed, or sold, unless he, she, or they CON
testing the validity thereof shall sheN
that the tax had been actually paid there
on, or thai such property was not legal
iy subject to taxation, which in all cases,
shall be the first things required of any
one attempting 10 set aside any sale IN
der this act.
Sec, ). Be it further enacted, Tha, al!
non residents claiming lands as aforesaid,
shall, ether by themselves or agents,
enter the same with the auditor OF pub
lie accounts, at his office in Nandalia, on
or before the first day OF October, year
Iy, and every year, particularly descnb-
ing the qualify OF the land and the class
20 Which suCh traet belongs, accomba-
MED with an affidavit OF SUCH non resi-
dent or his agent, stating therein that
such list contains true and perfect des-
crlption OF the properly therein descrb-
ed, to the best OF the atlantis know ledge
and belief: Provided however, That
where such list contains land only, such
non resident shall not be required to list
the same yearly but the auditor shall
charge the lands contained in such list
with tax according to The description
contained in the first list thereof, yearly
and every year, until he shall be notified,
as Is required in the hin h section OF
this acD and shall pay into the state trea
sury, on or before the first day OF Octo-
Der, in each and every year, all taxes
imposed by this act, or which may have
| irotv,vfste been due
Sec. g. BE il further enacted, That the
auditor Is hereby authorized 10 contract
and procure from the several land Off
ces, in which land lying in lnis state are
sold, from time to time, an abstract oil
lands, entered in any such land Office,
and from any recorder in whose Office
deeds of mi'ilary bounty lands are re-
corded, an abstract OF all deeds of such
lands, executed by The original pateniees
prior to the second day of August, 1921
Sec. 7. Be it further enacted, That II
any non resident shall iall, refuse, or
neglect to list his property, or pay the
taxes as aforesaid, it shall be the duty OF
the auditor to make out a transcript from
his books, of all such delin9uents, charg-
ing the tax with an interest at the rate OF
six per centum per annum, until paid.
and all costs which may accrue; and
cause the same to be advertised in the
paper printed at the seat of government,
or IN some other paper printed in the
state, for three weeks, giving notice of
| the day OF sale, the last of which publ
cations shall be at least two months be-
fore the day of sale; and the printers
who shall publish such advertisement,
shall be entitled to compensation OF
twenty-five cents for each trac, of land
described in the same, to be paid ON the