The weekly clarion., 1880-03-24

which report shall be verified by the written
affidavit of the collector, that he has made, in
person or by his deputy, legal demand of
taxes of all delinquent tax payers found in his
county, by going to their places of abode or
business, and searching for something to seize
and sell for taxes that the taxpayers men
toned in said report have failed to pay their
taxes, and have no effects known to him which
can be made to pay the same; and that he has
made diligent inquiry after such of said delin-
quents as have not been found, and cannot
find them in his county, and that they have no
effects known to him which can be made to
pay their taxes. Separate lists of such delin-
quents shall be made for each election district
and for each incorporated city town.
SEC. -. The said board shall proceed to
examine the report so made, as aforesaid, and
shall allow to the collector a credit for such of
the taxes so reported insovent or delinquent,
as they may be satisfied remain uncollected
without the default OF the collector, and no
more; and a list of such allowances shall be
made out and certified by the clerk, and trans
mItted to the auditor of public accounts on or
before the first day of April following, and
shall be credited to the collector in his set
tlement with the auditor and county treasurer.
SEC. "A. Ii the board Of supervisors shall
fail to meet for the purpose aforesaid. at the
time above specified or within ten days there
after, the collector may present said report to
| the president Of said board, who shall proceed
| to examine the same, and make such allow
ances as aforesaid, and shall certify the same
under his hand, and such allowance shall be
entered of record by the clerk, and the same
proceedings shall be had thereon as if the
/ same had been made by said board.
SEC IS. Notwithstanding such allowance,
| the tax collector shall, if possible. collect the
taxes of such insolvent and delinquent tax
payers he shall retain a copy OF the list
reported by him, and whenever he can find
any property, real or personal, belonging to
such persons, he shall distrain and sell the
same, on five days notice, to the highest bid
der, for cash, and shall pay over the same as
other taxes collected; and the auditor, on
every settlement with a tax collector, shall
require Of him to report, on oath, whether he
has collected taxes from any, and which, OF
said delinquent taxpayers.
SEC. 76. The board of supervisors shall not
allow to the collector credit for the insolvent
list he reports, merely because he presents il
duly sworn to, but such board shall examine
carefully each election district and incOrpo
rated town list reported, and shall scrutinze
each name and amount eported insolvent. and
shall use any knowledge had by any member
of such board, and avail Of any information by
witnesses to test the accuracy of such report
and shall not allow to the collector credit foI
the taxes of any delinquent who may be as
certained to have anything in possession or in
action by sale of which to make such taxes
and all of said list for which such board of su
pervisors shall not allow a credit shall be 8
charge against such collector.
COLLECTOR TO HAVE CREDIT FOR TAXES on LANDG
SOLD TO THE STATE, ETC.
/ SEC ~ The auditor, in his settlements Will
any tax collector, shall credit him with the
Of IL IL
taxes and struck off to the state and with the
legal fees of the publisher of the newspaper
for advertising such land for sale; and such
I collector shall also be credited in his settle
ment of county or any other taxes, with the
amount of such taxes all lands struck off to
the state as aforesaid. Land purchased by the
state for taxes shall not again be sold for taxes
until redeemed or disposed of by the state.
SEC. rs. Land sold for taxes and purchased
by any other than the state, shall be liable fol
the taxes thereon, as we'll as for other taxes ot
the purchaser or his assigns, any other land
Tof such person is, and shall be assessed accord
Iingly.
SEC: 10. No allowance shall be made by any
auditing officer to any tax collector for the
taxes on any land for the taxes on which he
claims credit, until he shall present a list
thereof, with his oath annexed that it is a
correct list, and that he has not received any
taxes thereon from any person.
WHEN TAXES TO BE PAID OVER, AND REMEDY
4 THEREFOR.
SEC. so The collector shall pay over all
taxes collected for the state county, to the
state county treasurer, within thirty days
after the first day of October in every year
and monthly thereafter, and at each payment
shall swear that the sum paid over in money
or warrants is all that he had collected to that
time and his final settlement with the auditor
and county treasurer respectively, shall be
made by the first day of April with the former
and the first of May with the latter, in the follow
ing year; and if any collector shall fail to do So
he shall pay damages at the rate of thirty per
cent. per annum thereon, from the time the
same shall be due, until paid. The auditor
shall not omit in any case to charge said dam
ages to the collector, when incurred, but the
same shall be remitted on the certificate of the
governor and attorney general, that they are
satisfied that the delay has not been willtul or
a void bIo hv the collector