DELIVERY OF COLLECTOR'S BOOKS-WARRANTS.

135. WHEN DELIVERED.] § 135. The respective county clerks shall, on or before the 20th day after the 1st day of December, annually, or as soon thereafter as the collectors are duly qualified, deliver to them the books for the collection of taxes; and it shall be the duty of the collectors, within such time, or as soon thereafter as they are qualified, to call at the clerk's office and receive said books. The tax book, provided for collecting all taxes charged against railroad property and the capital stock of telegraph companies, shall be delivered to the county collector within the same time, annually, or as soon thereafter as he is qualified. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 130; Legal News Ed., p. 110. See § 346.

136. COLLECTOR'S WARRANTS.] § 136. To each town or district collector's book a warrant, under the hand of the county clerk and seal of his office, shall be annexed, commanding such town or district collector to collect from the several persons named in said town or district collector's book, the several sums of taxes therein charged opposite their respective names. [See § 132.

137. DISTRESS FOR PERSONAL TAX.] § 137. In all cases the warrant shall authorize the town or district collector, in case any person named in such collector's book shall neglect or refuse to pay his personal property tax, to levy the same by distress and sale of the goods and chattels of such person; and it shall require all payments therein specified to be made by such town or district collector on or before the 10th day of March next ensuing. [As amended by act approved May 3, 1873.

138. How To PAY OVER TAXES COLLECTED.] § 138. The warrant shall direct the town or district collector, after deducting the compensation to which he may be legally entitled, to pay over to the proper officers the amount of tax collected for the support of highways and bridges, and to the supervisor of the town the moneys which shall have been collected therein, to defray town expenses; to the proper school officers, the district school tax; to the city or incorporated town or village treasurer, or other proper officer, the taxes or special assessments collected by him for such city or incorporated town or village, or others, as often and at such times as may be demanded by the proper officer; and to the county collector, the county tax and the taxes payable to the State treasury collected by him.

139. COUNTY CLERK'S CERTIFICATE TO COUNTY COLLECTOR.] § 139. On the delivery of the tax books to the town or district collectors, the clerk shall make a certified statement setting forth, the name of each town or district collector, the amount of taxes to be collected and paid over for each purpose for which the tax is levied in each of the several towns or districts, cities and villages, and furnish the same to the county collector.

COLLECTION DISTRICT AND WHO COLLECTOR IN COUNTIES NOT UNDER TOWNSHIP ORGANIZATION.

140. COUNTY A DISTRICT SHERIFF COLLECTOR.] § 140. Each county in this State, not under township organization, shall be a collection district, for the purposes of this act; and the sheriffs of such counties shall be, respectively, ex officio, district collectors of such collection districts. [See § 144.

VACANCIES AND RESIGNATIONS.

141. How VACANCIES FILLED NOT TO EXONERATE FORMER COLLECTOR.] 141. If any town or district collector in this State shall refuse to serve, or shall die, resign or remove out of the county, district or town for which he was elected or appointed, or the office becomes vacated in any other way, before he shall have entered upon or completed the duties of his office, or shall in any way be prevented from completing the same, the county or town board, as the case may require, shall forthwith appoint a collector for the remainder of the year, who shall give the like security and be subject to the like penalties, and have the same power and compensation as the town or district collector in whose place he was appointed, and the county collector shall forthwith be notified of such appointment. Such appointment shall not exonerate the former town collector or his securities from any liability incurred by him or them. No resignation of a town or district collector shall be accepted, unless sufficient cause is shown, nor shall the person resigning be reappointed to complete the collections in the same or any other town or district in the county. [Ross v. The People ex rel., 78 Ill., 375.

142. DUTY OF APPOINTEE.] § 142. The town or district collector so appointed shall keep an account of all collections made by the former collector, so far as he can ascertain the same, and when any one shall present a receipt for taxes paid to the former collector, he shall mark against the amount of such taxes to whom and when paid.

143. EXTENSION OF TIME IN SUCH CASE.] § 143. In case of such appointment, the chairman of the county board, or the supervisor of the town, may extend the time for the collection of taxes, for a period not exceeding twenty days, of which extension the county collector shall be notified.

COLLECTORS.

144. WHO COLLECTORS.] § 144. The treasurers of counties under township organization, and the sheriffs of counties not under township organization, shall be ex officio county collectors of their respective counties. [Kilgore v. People, 76 Ill., 548; Broadwell et al. v. People, 76 Ill., 560.

145. BOND OATH.] § 145. Said collector shall, on or before the 1st day of December, annually, or as soon as he is elected and qualified, and before he enters upon the duties of his office as collector, execute a bond, in addition to his bond as treasurer, in a penal sum of at least double the amount of State taxes to be collected in the year next thereafter, with two or more securities, who shall be residents of the said county and owners of real estate located within this State equal in value to the amount specified in the bond; which amount shall be determined, and which bond shall be approved by the county board. Each name shall be recited in full, in the body of the bond. The signatures to such bond, signed by a mark, shall be witnessed, but in no other case shall witness be required. Such bond shall be substantially in the following form, to wit:

Know all men by these presents, that we, A B, collector, and C D and E F, securities, all of the county of and State of Illinois, are held and firmly bound unto the People of the State of Illinois, in the penal sum of dollars, for the payment of which, well and truly

to be made, we bind ourselves, each of us, our heirs, executors and administrators, firmly by these presents.

Signed and sealed this

day of

19.... The condition of the foregoing bond is such that if the above bound A B shall perform all the duties required to be performed by him as collector of the taxes for the year 19... in the county of

....., in the State of Illinois, in the time and manner prescribed by law, and when he shall be succeeded in office, shall surrender and deliver over to his successor in office all books, papers and moneys appertaining to his said office, then the foregoing bond to be void; otherwise to remain in full force. (Seal)

A B,

C D,

E F,

(Seal) (Seal)

He shall also take and subscribe an oath, to be indorsed on the back of the bond, substantially as follows:

I do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Illinois, and that I will faithfully discharge the duties of the office of county collector according to the best of my ability.

[See §§ 257-263, 285. Kilgore v. Ferguson et al., 77 Ill., 213; Coons et al. v. The People, 76 Ill., 383.

RECORDED SENT AUDITOR

146. APPROVED LIEN.] 146. The collector's bond shall be approved by the county board, and shall be recorded on the records of said board, and forthwith mailed to the Auditor by the county clerk. Said clerk shall attach his certificate to said bond, under the seal of his office, showing that it has been duly approved and recorded. Said bond, when approved and recorded, shall be a lien against the real estate of such collector until he shall have complied with the conditions thereof.

147. How OTHERWISE APPROVED.] § 147. The chairman of the county board, the county judge and the county clerk shall have power and authority to approve the bond of the county collector in like manner as the county board has to approve said collector's bond; and said bond, when so approved, shall be subject to the several provisions of this act, the same as if approved by said board.

148. APPROVAL OF BONDS BY AUDITOR.] § 148. The collector's bond, when received by the Auditor, and if found to be made in conformity to law, and the securities satisfactory, shall be filed in his office and the fact thereof certified to the county clerk. If the Auditor finds said bond. to be not in accordance with law, or if he has reason to doubt the sufficiency of the surety, he shall return the bond to the county clerk, who shall notify the collector to make a sufficient bond. If a new bond is required, it shall be approved and recorded and subject to the requirements of this section, the same as the first bond given by the collector. No tax books or lists shall be placed in the hands of the county collector until the Auditor's certificate, under the seal of his office, has been received by the county clerk, showing that the collector's bond has been received and filed in the Auditor's office. Nothing in this section shall be construed as relieving the securities of a collector from liabilities incurred under a bond not approved and filed by the Auditor.

149. DISCHARGE OF SURETIES.] § 149. The securities on any bond given in pursuance of this act, or either of them, may, at any time after the execution of said bond, if they, or either of them, have good reason to believe that the officer in said bond is about to fail to comply with the

conditions thereof, file with the county clerk a notice in writing, verified under oath, by the person asking to be discharged, setting forth the facts in the case, and asking to be released from any further liability on said bond; whereupon the clerk, with whom such notice shall be filed, shall notify the said officer to give additional security, equal to the security about to be released by the county board, which notice may be served by the said clerk, or by any person appointed by said board or clerk. If the officer so notified shall not appear and give additional security within two days after notification, the county board shall appoint some person to fill the vacancy occasioned by such removal, who shall execute bond, qualify and perform the duties required as such officer. [See "Official Bond," ch. 103, § 10.

150. WHEN COLLECTOR DEFAULTS.] § 150. If the securities on any collector's bond, or either of them, shall be satisfied that such collector is making improper use of the funds collected by him, or has absconded, or is about to abscond, from this State, whereby said securities may become liable to pay any sum or sums of money, it shall be lawful for said security to sue out a writ of attachment against the goods and chattels of such collector in like manner as he would be authorized to do if said collector was personally indebted to such security; and the money collected on any such attachment shall be paid into the State, county, town or city treasury, by the officer collecting the same, in like. manner as if paid over by the collector.

151. DEATH OF COLLECTOR.] § 151. In case of the death of any county collector during the time the tax books are in his hands, and before the time specified in this act for making settlements, the county clerk shall demand and take charge of the tax books. Said clerk shall appoint one or more competent persons to examine said tax books; and it shall be the duty of the persons so appointed to ascertain the amount remaining uncollected, and make a correct abstract of the same: Provided, that should there be but a small portion of the taxes collected at the time of the death of the collector, then the amount actually collected shall be ascertained, and the same books used in completing the collections.

152. DEPUTY COLLECTORS.] § 152. Collectors may appoint deputies by an instrument in writing, duly signed, and may also revoke any such appointment at their pleasure; and may require bonds or other securities from such deputies, to secure themselves. And each such deputy shall have like authority, in every respect, to collect the taxes levied or assessed within the portion of the county, town, district, village or city assigned to him, which by this act is vested in the collector himself; but each collector shall, in every respect, be responsible to the State, county, towns, villages, cities, districts and individuals, companies or corporations, as the case may be, for all moneys collected and for every act done by any of his deputies, whilst acting as such, and for any omission of duty of such deputy. Any bond or security taken from a deputy by a collector, pursuant to this act, shall be available to such collector, his representatives and securities, to indemnify them. for any loss or damage accruing from any act of such deputy.

153. WARRANTS TO DEPUTY COLLECTORS.] § 153. The county clerk, on being requested by any collector, shall attach a warrant, under his

hand and the seal of his office, to any list furnished by such collector to his deputy, which warrant shall be in the same manner and form as is required in the original collector's list or book, except that the amount collected by such deputy shall be paid to the collector, who shall pay the same over to the proper officer or persons.

MANNER IN WHICH TAXES ARE TO BE COLLECTED.

154. KIND OF FUNDS.] § 154. The county revenue shall be collected in gold and silver coin, United States legal tender notes, current National bank notes, county orders and jury certificates, and in no other currency. The revenue for State purposes shall be collected in gold and silver coin, United States legal tender notes, current National bank notes and Auditors' warrants, and in no other currency. The revenue for city purposes shall be collected in gold and silver coin, United States legal tender notes, current National bank notes, city comptrollers', city auditors', or city clerks' warrants or orders on the city treasurer, and in no other currency. State taxes levied for any special purpose, other than to defray the ordinary expenses of the State Government, shall be collected in gold and silver coin, United States legal tender notes, current National bank notes and in no other currency. All other taxes shall be collected in gold and silver coin, United States legal tender notes and in current National bank notes, and in no other currency unless otherwise specially provided for. [As amended by act approved May 25, 1877. In force July 1, 1877. L. 1877, p. 171; Legal News Ed., p. 156.

155. HOW COLLECTION MADE.] § 155. Every town collector, upon receiving the tax book or books, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once on the person taxed, or at his place of residence or business, if in the town of such collector, and shall demand payment of the taxes charged to him on his property: Provided, that in counties not under township organization, it shall be the duty of the collector to give notice, in a newspaper published in the county, if any such newspaper there be, stating when and where he will be prepared to receive such taxes, which said notice shall be published at the first publication of such newspaper after the delivery to such collector of the tax book or tax books, and immediately upon receipt of such tax book or tax books the said collector shall cause to be posted in three of the most public places in each precinct of his county, a like notice and the publication of said notices in said newspaper and the posting thereof as provided herein shall be deemed at sufficient demand for said taxes. [As amended by act approved June 2, 1911. In force July 1, 1911. L. 1911, p. 485. 156. DISTRESS FOR TAXES.] § 156. In case any person, company or corporation shall refuse or neglect to pay the taxes imposed on him or them, when demanded, it shall be the duty of the collector to levy the same, together with the costs and charges that may accrue, by distress and sale of the personal property of the person, company or corporation who ought to pay the same. [Confined to personal property by § 137.

157. SALE OF PROPERTY DISTRAINED SURPLUS.] § 157. The collector shall give public notice of the time and place of sale, and of the property to be sold, with the name of the delinquent, at least five days