ment of any year or number of years, or the tax thereon, for which such property was liable, from any cause has not been paid, or if any such property, by reason of defective description or assessment thereof, shall fail to pay taxes for any year or years, in either case the same, when discovered, shall be listed and assessed by the assessor, and placed on the assessment and tax books. The arrearages of tax which might have been assessed, with ten per cent interest thereon, from the time the same ought to have been paid, shall be charged against such property by the county clerk. It shall be the duty of county clerks to add uncollected personal property tax to the tax of any subsequent year, whenever they may find the person owing such uncollected tax assessed for any subsequent year. [See §§ 77, 95.

277. TAXES NOT COLLECTED ADDED TO SUBSEQUENT YEAR.] § 277. If the tax or assessment on property liable to taxation is prevented from being collected for any year or years, by reason of any erroneous proceeding or other cause, the amount of such tax or assessment which such property should have paid may be added to the tax on such property for any subsequent year, in separate columns, designating the year or years. [As amended by act approved May 3, 1873.

278. NOT PRIOR то DATE OF OWNERSHIP-NOTICE.] § 278. No such charge for tax and interest for previous years, as provided for in the preceding section shall be made against any property prior to the date of ownership of the person owning such property at the time the liability for such omitted tax was first ascertained: Provided, that the owner of property, if known, assessed under this and the preceding section, shall be notified by the assessor, or clerk as the case may require. 279. SPECIAL ASSESSMENT RETURN LIMITED.] § 279. When any special assessment is not returned to the county collector on or before the 1st day of March next after it is due, the same may be returned on or before the 1st day of March in the succeeding year; and, if not then returned, it shall be considered barred, unless return is prevented by an injunction or order of court; and the time such return is thus prevented shall be excluded from the computation of such time.

280. FAILURE TO COMPLETE ASSESSMENT IN TIME NOT TO VITIATE.] § 280. A failure to complete an assessment in the time required by this act shall not vitiate such assessment, but the same shall be as legal and valid as if completed in the time required by law. [See § 90.

281. INFORMALITY NOT TO VITIATE.] § 281. No assessment of real or personal property, or charge for taxes thereon, shall be considered illegal on account of any informality in making the assessment, or in the tax lists, or on account of the assessments not being made or completed within the time required by law.

282. FAILURE TO DELIVER TAX BOOKS NOT TO VITIATE.] § 282. Any failure to deliver the collector's books within the time required by this act shall in no way affect the validity of the assessment and levy of taxes, but in all cases of such failure, the assessment and levy of taxes shall be held to be as valid and binding as if said books had been delivered at or within the time required by law. [See § 70.

283. WRONG NAME NOT TO VITIATE.] § 283. No sale of real estate for taxes shall be considered invalid on account of the same having been charged in any other name than that of the rightful owner. [See § 66.

WHO MAY ADMINISTER OATH.

284. OFFICERS ENUMERATED.] § 284. Any oath authorized to be administered under this act may be administered by any assessor or deputy assessor, or by any officer having authority to administer oaths.

PENALTIES OF OFFICERS.

285. DELIVERING OR RECEIVING BOOKS BEFORE COLLECTOR'S BOND FILED.] 285. If any county clerk shall deliver the tax books into the hands of the county collector, or if any collector shall receive said books or collect any taxes until such collector's bond has been approved and filed, as required by this act, said clerk and collector, and each of them, shall be liable to a penalty of not less than five hundred dollars, and all damages and costs, to be recovered in an action of debt; and the Auditor shall bring suit therefor, in the name of the People of the State of Illinois-the amount recovered on such fines to be paid into the State treasury as revenue fund. 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. [See §§ 135, 145.

286. COLLECTOR-NEGLECT TO OBTAIN JUDGMENT, ETC.] § 286. If any collector shall, by his own neglect, fail to obtain judgment at the May term of the County Court, or shall fail to present his list of delinquencies on personal property, or errors in assessment of real estate, at the time required by this act, he shall lose the benefit of any abatement to which he might have been entitled, and shall pay to the State and county the full amount charged against him, after deducting the fees allowed by this act for collecting and paying over taxes. If the County Court is not held at the May term, the collector shall have further time to pay over the amount due on the delinquent list.

287. FAILURE TO DO ANY DUTY UNDER THIS ACT.] § 287. If any officer shall fail or neglect to perform any of the duties required of him by this act, upon being required so to do by any person interested in the matter, he shall be liable to a fine of not less than ten dollars nor more than five hundred dollars, to be recovered in an action of debt in the Circuit Court of the proper county, and may be removed from office at the discretion of the court; and any officer who shall knowingly violate any of the provisions of this act, shall be liable to a fine of not less than ten dollars nor more than one thousand dollars, to be recovered in an action of debt, in the name of the People of the State of Illinois, in any court having jurisdiction, and may be removed from office at the discretion of the court, and said fines, when recovered, shall be paid into the county treasury.

288. REFUSAL BY CLERK, ASSESSOR, OR OTHER OFFICER TO DO DUTY.] $288. Every county clerk, assessor, collector or other officer who shall in any case refuse or knowingly neglect to perform any duty enjoined upon him by this act, or who shall consent to or connive at any evasion of its provisions, whereby any proceeding required by this act shall be prevented or hindered, or whereby any property required to be listed for taxation shall be unlawfully exempted, or the same be entered upon the tax list at less than its fair cash value, shall, for every such offense, neglect or refusal, be liable, on the complaint of any person, for double the amount of the loss or damage caused thereby, to be recovered in an action of debt, in the name of the People of the State of Illinois, in any

court having jurisdiction, and may be removed from his office at the discretion of the court.

COUNTY TO FURNISH BOOKS AND BLANKS.

289. CLERK TO PROCURE THEM.] § 289. The county board shall direct the county clerk to procure all necessary books and blanks required by this act to be used in the assessment of property and collection of taxes at the expense of the county. [See § 273; also ch. 34, § 26.

COUNTY FUNDS-MANNER OF KEEPING ACCOUNTS THEREOF.

290. BY COLLECTOR, ETC.] § 290. The county collector shall, on the first of every month, report to the county clerk, in writing, the amount of county tax received by him during the preceding month, showing what amount of said tax was received in money, and what amount in county orders and jury certificates. The county collector shall keep his account as county collector of taxes separate from his accounts as county treasurer. He shall credit his account as collector with the amount of his monthly reports to the county clerk, and with the amount of insolvencies, removals, errors, forfeitures, and other credits allowed by him on settlement with the county board; and, as county treasurer, he shall charge himself with the amount shown in his monthly report to the county clerk, as aforesaid, and such other amounts as may come into his hands as county treasurer; and he shall as such treasurer, at the close of each month, cancel the county orders and jury certificates in his hands, and return the same with a descriptive list, giving numbers and amounts properly footed, to the county clerk, who shall carefully compare and file the same in his office, subject to the order of the county board, and give the treasurer a receipt for the same; which receipt shall be the evidence upon which the county treasurer shall take credit in his accounts as such treasurer, with the county, subject to the approval of the county board. The county board shall examine such account and vouchers, at such time or times, by committee or otherwise, as may be deemed requisite.

291. BY CLERK, ETC.] § 291. Each county clerk shall keep an account with the county collector, charging him with the amount of county tax placed in his hands for collection, and with the county tax received by him from sales and redemption of forfeited property, and with any other funds belonging to the county that shall come into the collector's hands; and shall credit him with the amounts ascertained as required in the preceding section, charged to the county treasurer's account monthly; also, with amount of county tax on insolvencies, removals, errors, forfeited property, etc., whenever ascertained in the manner required by this act. The county clerks shall also keep a treasurer's account with the county treasurer of their respective counties. The treasurer shall be charged with the amount of money, county orders and jury certificates reported in the collector's monthly statements required to be made in the preceding section, and all amounts paid to the county treasurer from other sources than the county revenue tax; and it is hereby made the duty of all persons paying money into the county treasury, for all purposes except the county taxes, to first obtain from the county clerk an order on the treasurer to receive the

same; and the treasurer shall give the person so paying duplicate receipts therefor, one of which shall be countersigned by the county clerk, and retained by the person paying over the amount, and the other filed in the county clerk's office, and the amount thereof charged against the treasurer. The treasurer's account shall be credited, monthly, with the amount of county orders and jury certificates cancelled and filed in the county clerk's office, as required in the preceding section.

DEFINITIONS.

292. DEFINITIONS.] § 292. The words and phrases following, whenever used in this act, shall be construed to include in their meaning the definitions set opposite the same in this section, whenever it shall be necessary to the proper construction of this act:

1. ASSESSOR ASSESSORS.-Town, district and deputy assessors. 2. AUDITOR.-Auditor of Public Accounts.

3. BANK-BANKER-BROKER-STOCK JOBBER.-Whoever has money employed in the business of dealing in coin, notes or bills of exchange, or in the business of dealing in or buying or selling any kind of bills of exchange, checks, drafts, bank notes, promissory notes, bonds, or other writing obligatory, or stocks of any kind or description whatsoever, or receiving money on deposit.

4. COLLECTOR-COLLECTORS.-County, town, district and deputy collectors.

5. COUNTY BOARD.-The board of supervisors-the board of county commissioners.

6. CREDITS.-Every claim or demand for money, labor, interest or other valuable thing, due or to become due, not including money on deposit.

7. HE.--Male, female, company, corporation, firm, society, singular or plural number.

8. MONEY-MONEYS.-Gold, silver or other coin, paper, or other currency used in barter and trade as money, in actual possession, and every deposit which the person owning, holding in trust, or having the beneficial interest therein, is entitled to withdraw in money on demand.

9. NUMBER. The singular number shall include the plural, and the plural number shall include the singular.

10. OATH.-Oath or affirmation.

11. PERSON-PERSONS.-Male, female, corporation, company, firm, society, singular or plural number.

12. REAL PROPERTY-REAL ESTATE—LAND—TRACT-LOT.—Not only the land itself, whether laid out in town or city lots, or otherwise, with all things contained therein, but also all buildings, structures and improvements, and other permanent fixtures, of whatsoever kind, thereon, and all rights and privileges belonging or in anywise pertaining thereto, except where the same may be otherwise denominated by this act.

13. SHARES OF STOCK-SHARES OF CAPITAL STOCK.-The shares into which the capital stock of every incorporated company or association may be divided.

14. TAX-TAXES.-Any tax, special assessments or costs, interest or penalty imposed upon property.

293. POWER OF COUNTY COURT, UNTIL, ETC.] § 293. In all counties not under township organization, the County Court, or judge of

the County Court, as the case may require, shall perform all the duties. required in this act to be performed by the county board, or chairman of the county board, as the case may be, in such counties, until such time as the board of county commissioners shall be duly elected and qualified in said counties.

REPEALING CLAUSE.

294.] 294. The laws and parts of laws entitled, as hereinafter named, are hereby repealed, viz: The acts repealed and amended are not here enumerated for the reason that the acts as repealed and amended are shown herein. See chap. 131, § 5, Hurd's Revised Statutes, 1915.

The repeal of the said acts and parts of acts shall not be construed to impair any right existing, or affect any proceeding pending, at the time this act shall take effect; but all proceedings for the assessment of any tax, or collection of any tax or special assessment then remaining incomplete, may be completed pursuant to the provisions of this act. The provisions of this act shall apply to redemptions from sales made for taxes or special assessment previous to the taking effect hereof, and the mode of giving notice, and issuing deeds upon certificates of sales made for taxes.

ACT OF 1898. FOR THE ASSESSMENT OF PROPERTY AND PROVIDING THE MEANS THEREFOR.

AN ACT for the assessment of property and providing the means therefor, and to repeal a certain act therein named. Approved February 25, 1898.

295. COUNTY ASSESSOR IN COUNTIES NOT UNDER TOWNSHIP ORGANIZATION COMPENSATION.] SECTION 1. That in counties not under township organization the county treasurer shall be ex officio county assessor, and he shall receive as compensation for his services as county assessor, the sum of five hundred dollars ($500) per annum: Provided, that in counties having a population of less than 125,000 and over 50,000 he shall receive the sum of one thousand dollars ($1,000) per annum. [As amended by act approved May 15, 1903. In force July 1, 1903. L. 1903, p. 295; Legal News Ed., p. 233. separate compensation as supervisor of assessment. Fidelity Co., 269 Ill., 234.

Not entitled to Allen v. U. S.

296. IN COUNTIES UNDER TOWNSHIP ORGANIZATION-ASSESSORPOWERS, DUTIES AND COMPENSATION OF.] § 2. In counties under township organization of less than 125,000 inhabitants, the county treasurer shall be ex officio supervisor of assessments in his county, and shall receive as compensation for his services as supervisor of assessments the sum of one thousand dollars ($1,000) per annum: Provided, that in counties having a population of less than 45,000 he shall receive the sum of five hundred dollars ($500) per annum. He shall have a suitable office, to be provided and furnished by the county board, in which he shall keep, subject to the inspection of all persons who shall desire to consult the same, the assessment books returned to him as directed by law. He shall keep his office open for business from 9.00 o'clock a. m. to 5.00 o'clock p. m. of every day except Sundays and legal holi