sessed to a person, firm or corporation, shall be prima facie evidence that such person, firm or corporation was the owner thereof, and liable for the taxes for the year or years for which the assessment was made, and such fact may be proved by the introduction in evidence of the proper assessment book or roll, or other competent proof.

[As amended by act approved May 30, 1881. In force July 1, 1881. L. 1881, p. 129. Scott v. People, 2 3rad. 642; People v. Biggin, 96 Ill. 485; Hopkins v. Medley, 97 Ill. 417.

FINAL SETTLEMENT OF COUNTY COLLECTOR.

231. Statement to county clerk. § 231. On or before the third Monday in June, annually, the county collector shall make out and file with the county clerk a statement in writing, setting forth, in detail, the name of each person charged with personal property tax which he has been unable to collect, by reason of the removal or insolvency of the person charged with such tax, the value of the property, and the amount of tax, the cause of inability to collect such tax, in each separate case, in a column provided in the list for that purpose. Said collector shall, at the same time, make out and file with the county clerk a similar detailed list of errors in assessment of real estate, and errors in footing of tax books, giving in each case a description of the property, the valuation and amount of several taxes and special assessments, and cause of error. The truth of the statements contained in such lists shall be verified by affidavit of the county collector. County collectors, in cases of removals and insolvencies, may give as the cause of inability to collect, the same cause as sworn to by the town or district collectors, stating in their return the fact that such was the statement made by the town or district collector, and that such tax still remains uncollected.

232. Credit on forfeited property-printer's fee. $232. If any lands or lots shall be forfeited to the State for taxes or special assessments, the collector shall be entitled to a credit in his final settlement, for the amount of the several taxes and special assessments thereon-the county to allow the amount of printers' fees thereon, and be entitled to said fees so allowed, when collected.

Broadwell v. Chapin, 2 Brad. 513.

233. Settlement with county board. § 233. On the third Monday in June, annually, the county board shall settle with and allow the county collector credit for such allowance as he may be legally entitled to. [See 242.

[*897]

234. When collector to account with clerk. § 234. If there be no session of the county board held at the proper time for settling and adjusting the accounts of the county collector, it shall be the duty of the collector to file the lists with the county clerk, who shall examine said lists and correct the same, if necessary, in like manner as said board is required to do. Said county clerk shall make an accurate computation of the value of the property and the amount of the delinquent tax and special assessments returned, for which the collector is entitled to credit.

235. Clerk to certify to auditor. § 235. The county clerk shall immediately, in either case, certify to the auditor of public accounts the valuation of property, and the amount of State taxes due thereon, for which the collector may be allowed credit.

236. Clerk to certify to local authorities, etc. 236. The county clerk shall also, at the same time, certify to the several authorities or persons with whom the county collector is to make settlement, showing the valuation of property and amount of taxes and special assessments due thereon allowable to said collector in the settlement of their several accounts.

237. Credits on final settlement-examination of accounts, etc. 237. The auditor and other proper authorities or per sons shall, in their final settlements with the collector, allow him credit for the amount so certified: Provided, that if the auditor, or such other proper authorities or persons shall have reason to believe that the amount stated in said certificate is not correct, or that the allowance was illegally made, he or they shall return the same for correction; and when the same shall appear to be necessary, in the opinion of the auditor or such other proper authorities or persons, he or they shall designate and appoint some competent person to examine the collector's books and settlement, and the person so designated and appointed shall have access to the col lector's books and papers, appertaining to such collector's office or settlement, for the purpose of making such examination. [See 242. 238. Final order-corrections, etc. § 238. In all cases when the adjustment is made with the county clerk, the county board shall, at the first session thereafter, examine such settlement, and if found correct shall enter an order to that effect; but if any omission or error is found, said board shall cause the same to be corrected, and a correct statement of the facts in the case forwarded to the auditor and other proper authorities or persons, who shall correct and adjust the collector's accounts accordingly.

PARTIAL SETTLEMENT OF COUNTY COLLECTORS.

239. April statement to clerk. $239. On or before the tenth day of April, annually, after he has made settlement with town or district collectors, the county collector shall make a sworn statement, showing the total amounts of each kind of tax received by him from town or district collectors, and the total amount of each collected by himselfwhich statement shall be filed in the office of county clerk. [As amended by act approved May 3, 1873.

240. Clerk to notify auditor, etc., amount due them. 240. The clerk shall immediately, on the receipt of such statement, certify to the auditor and to other proper authorities or persons, the amount for which the collector is required to settle with them severally. 241. April payment to State treasurer. $241. The county collector shall, on or before the fifteenth day of April following, pay over to the State treasurer the taxes in his hands, payable to the State treasury, as shown by the statement required by section 239 of this act. [As amended by act approved May 3, 1873.

242. Effect of failure of collector to obtain judgment. 242. The failure of any county collector to obtain judgment shall not [*898] prevent him from presenting his statement of credits, and making settlement for taxes and special assessments in his hands, at the time required by this act; but if, from no fault of the collector, he fail to

obtain judgment and sale of delinquent real estate, at the time required by this act, shall be allowed, in his settlements, a temporary credit for the amount of taxes and special assessments in such delinquent list, which delinquent taxes and special assessments shall be accounted for and paid immediately after sale is had. [See § 232.

243. April payment to local authorities. § 243. He shall, within the same time, pay over to the other proper authorities or persons, the amounts so shown to be in his hands, and payable to them.

244. To pay cities, etc., every ten days. § 244. The county collector shall report and pay over the amount of tax and special assessments, due to towns, districts, cities, villages, corporations and persons, collected by him on delinquent property, at least once in every ten days, when demanded by the proper authorities or persons. [See "Cities,' etc., ch. 24, 113.

245. Failure to make report-suit. § 245. Any county collector failing to make the reports and payments hereinbefore required, for five days after the time specified for that purpose, or after demand made as aforesaid, the auditor or such other authorities or persons, may bring suit upon the collector's bond.

246. Failure to account and pay over-suit. § 246. If any county collector fails to account and pay over as required in the preceding sections, his office may be declared vacant by the county board, or by any court in which suit is brought on his official bond.

FINAL SETTLEMENT OF THE COUNTY COLLECTOR FOR STATE TAXES.

247. Manner of making settlement. § 247. The county clerk shall make out and deliver to the county collector, as soon as adjustment is made with the county board or county clerk, annually, the statements, certificates and lists appertaining to the settlement of the accounts of such collector; which statement, certificates and lists shall be made out in proper form, under his seal of office, on blanks which it is hereby made the duty of [the] auditor to furnish, annually, for that purpose. The collector shall deliver the same at the office of the auditor, and make a final settlement of his accounts, and pay the amount due the State into the State treasury on or before the first day of July next after receiving the tax books: Provided, that in all cases where the statements, certificates and lists appertaining to the final settlement of a collector are on file with the auditor, on or before the first day of July, the auditor shall not charge interest on the balance found due on the account of such collector, for fifteen days after mailing said auditor's statement showing balance due the State on such collector's account: Provided, further, that this section shall not be held to relieve any collector from the payment of interest charged on his account by reason of failure to make payment to the State, at other time or times, as required by this or any other act of the general assembly of this State. [As amended by act approved May 3, 1873.

248. Duplicate statement to auditor. § 248. The county clerk shall furnish a duplicate copy of said statement, duly certified, whenever requested so to do by the auditor.

Correction. If the statement of credits herein required, or any of the items therein, are objected to by the auditor, he shall return the statement to the county clerk, stating his objections, and said clerk shall examine and correct or explain the same satisfactorily, and return the statement to said auditor.

249. Overpayment refunded. § 249. If any collector shall have paid, or may hereafter pay, into the State treasury, any greater sum or sums of money than are or may be legally and justly due from such collector, after deducting abatements and commissions, the auditor shall issue his warrant for the amount so overpaid, which shall be paid out of the fund or funds so overpaid on said warrant.

250.

250. How paid into treasury-duplicate receipt. Upon ascertaining the amount due to the State from any col [*899] lector or other person, the auditor shall give such person a statement of the amount to be paid, and upon the presentation of such statement to the State treasurer, and the payment of the sum stated to be due, the treasurer shall give duplicate receipts therefor, one of which shall be filed in the auditor's office, and entered in a book to be kept for that purpose, and the other shall be countersigned by the auditor and deliv ered to the person making the payment; and no payment shall be considered as having been made until the treasurer's receipt shall be countersigned by the auditor as aforesaid.

on his

paid;

251. Interest on money due State. § 251. Any collector failing to pay into the State treasury the amount due to the State, account for State and other taxes, at the time or times required by this act, shall pay interest at the rate of ten per cent. per annum, from the time the same became due under this act, until the same is and it shall be the duty of the auditor to charge such interest to the ac count of every collector failing to pay at the time or times required in this act. In no case shall the auditor be permitted to remit such interest, unless satisfactory evidence from the county board is presented to him, showing, by official action taken by such board, lawful cause why the collector could not pay over, in part or in whole, the amount due on such

collector's account with the State.

252. Auditor's certificate of settlement-filing same. $252. Upon the final settlement of any account with the State, the auditor shall give the collector duplicate certificates, under his seal of office, setting forth that said collector has settled and paid into the State treasury the full amount due from him on said account; and it shall be the duty of the collector to file one of said certificates in the office of the county clerk, on or before the first day of August next after receiving the tax books. If any collector shall neglect or refuse to file one of said. certificates as above required, the county clerk shall leave a written notice at the office of said collector, requiring him to appear before the County court, at the September term thereof, and show cause why he has not filed the certificate aforesaid; and if the collector shall not show that he has paid over the full amount due from him, and made a final settlement

with the State and county, or that he has a lawful excuse for failing to do so, his office as collector and treasurer shall be declared vacant by said court, and the same filled as in other cases of vacancy by reason of death or otherwise.

LIENS OF TAXES.

253. Of tax on real estate. $253. The taxes upon real property, together with all penalties, interest and costs, that may accrue thereon, shall be a prior and first lien on such real property, superior to all other liens and incumbrances, from and including the first day of May in the year in which the taxes are levied until the same are paid; which lien may be foreclosed in equity in any court of competent jurisdiction in the name of the people of the State of Illinois, whenever the taxes for two or more years, upon the same description of property, shall have been forfeited to the State, and may be sold under the order of the court by the person having authority to receive State and county taxes, with the same notice to interested parties and right of redemption from said sale, as is now provided by law, and in conformity with sections four (4) and five (5) of article IX of the Constitution of this State. In proceedings to foreclose the tax lien on any real property, the amount due on the collector's books against the said property shall be prima facie evidence of the amount of taxes against the said real property. When any taxes are collected in any such foreclosure proceedings, they shall be paid to the county collector, to be distributed by him to the respective authorities entitled thereto.

[As amended by act approved May 30, 1881. In force July 1, 1881. L. 1881, p. 130. Belleville N. Co. v. People, 98 Ill. 401; People v. Biggins, 96 Ill, 482; Fairfield v. People, 94 Ill. 252; Union Tel. Co. v. Weber. 96 III. 346.

254. Tax on personalty. 254. The taxes assessed upon personal property shall be a lien upon the personal property of the person assessed, from and after the time the tax books are received by the collector.

[Hill v. Figley, 23 Ill. 418; Hill v. Figley, 25 Ill. 156; Stephani v. Catholic Bishop of Chicago, 2 Brad, 253: Belleville N. Co. v. People, 98 Ill. 401; Binkert v. Wabash R. R. Co., 98 Ill. 217.

255. Real and personal tax. $ 255. Personal property shall be liable for taxes levied on real property, and real property shall be liable for taxes levied on personal property; but the tax on personal property shall not be charged against real property, except in cases of removals, or where said tax cannot be made out of the personal property; but the tax on real property may be made out of personal property, at any time after the tax becomes due, by any collector having the tax books in his hands, by distraint and sale, in the manner provided in this act: Providea, that judgment against real property, for non-payment of taxes thereon, shall not be prevented by showing that the owner thereof was possesssed of personal property subject to distraint; and no person shall be subject to have his personal property distrained and sold for tax on real estate, which may have been listed and assessed in his name, when he makes oath, or otherwise satisfies the collector, that he did not own such real property on the preceding first day of May. [See § 183.

256. Lien in favor of agent, etc., for tax paid. § 256. When property is assessed to any person as agent for another, or in a repre- [*900] sentative capacity, such person shall have a lien upon such property, or any property of his principal in his possession, until he is indemnitied against the payment thereof, or, if he has paid the tax, until he is reimbursed for such payment. [See §§ 6, 9, 19.

WHO NOT ELIGIBLE AS BONDSMAN.

257. Certain officers. $257. No judge of the county court, chairman of the county board, clerk of the circuit court, county clerk; sheriff, deputy sheriff or coroner, shall be permitted to be a surety on the bond of a county, town, district or deputy collector or county treasurer.

LIABILITY ON BONDS.

258. Specified. § 258. The bond of every county, town or district collector shall be held to be security for the payment by such collector to the State treasurer, county treasurer, and the several cities, towns and villages, and proper authorities and persons, respectively, of