Year: 1868

Iging the illegality or unconstitu


tionality Of any revenue laws O
this State, restraining any Office
or officers charged with the collee
tion of public taxes of this State
Except upon a final hearing of an.
cause in the court of last resort
if an appeal should be taken t.
that court; Provided, that shoult
any person be proceeded agains
by any officer charged with th'
collection of the public revenue
for failing to pay the revenue du'
the State or county, or for any
violations of the revenue laws Of
this State, such persons or persons
shall Immediately suspend bust
ness, and shall not, by himself
or themselves, or any other per
son whatever, be permitted te
transact or carry on business OF
occupation for the violation of
the law for which he or they have
been proceeded against. A viola
ton Of this act is a misdemeanor,
and on conviction, the party vic.
lating the law shall be subject to
! a fine of one hundred dollars, and
shall be imprisoned in the coun.
ty Jail for a period not exceeding
twenty days; and it shall be the
duty of all revenue officers to pros
ecute all violations of this law;
and a failure on the part of reve-
nue. officers to prosecute all viola
tions of this act shall also be a
miedemeanor, subject to the same
penalty as hereinbefore mentioned,
and the Judges of the Circuit
and Criminal Courts shall give
this act in charge to the grand
jury.


Sec. II. Be it further enacted,
That in order to secure the prompt
collection of the revenue derived
from taxes on real estate and per-
sonalities, that all such taxes shall
be and they are hereby declared
due and payable on the first day
of July of each and every year
for which said taxes were assess.
ed; and provided the payment of
said taxes is deferred and not
made before the first day of No
vember of each and every year,
a penalty of two per cent. on
amount of taxes to each person,
for such non-payment shall be,
and the same is hereby imposed,
which shall be collected by the
Tax Collector, in addition to the
regular assessed taxes; if not
paid before the first day of the
following month of December, a
penalty of five per cent. shall be
collected as aforesaid; if not paid
before the first day of the follow.
ing month of January, a penalty
OF ten per cent. shall be, and the
same is hereby imposed, and shall
be collected as aforesaid: if not
paid before the property is adver-
tised for sale, a penalty of twenty
five per cent. shall be, and the
same is. hereby imposed, which
penalty shall attach and be collec-
ted whenever the taxes to which
said penalty attaches shall be paid.


Sec. 18. Be it further enacted,
That it shall, in no case, be law
full for Tax Collectors to give a
receipt for taxes to any individual
who shall have incurred either of
the penalties embraced in section
seventeen, unless said penalty is
paid with the taxes, together with
such costs and fees as may have
legitimately accrued on the same,
and a sworn statement showing
the exact condition of the tax
books Of every county shall be
made by the Tax Collector of said
county on the first days of No
vember, December and January
of ever year, and the same shall
be filed with the County Court
Clerk, and a copy of the same
shall be forwarded to the Comp
troller of the State.


Sec. 19. Be it further enacted,
That, in case any property is sold
by the Tax Collector for the non
payment of taxes, COSTS, fees and
penalty, said taxes, costs, fees and
penalty shall, in the aggregate, be
subject to an additional penalty
of fifty per cent, and whether
such property is purchased by
individuals, by the city, or by the
State, for the benefit Of public In