Taxes.

against the said lots, parcels of land and property: Provided, there shall be but one sale in any one year for any general taxes, special taxes or special assessments levied by authority of such city, which sale may be at the same or a different time from the sale for state and county taxes, as the city council may, by ordinance or resolution, provide. Upon any such application for judgment, the county court shall have like jurisdiction and powers, and like proceedings shall be had, as near as may be, as upon application for judgment for state and county taxes; and upon an appeal from the judgment of the county court, the like proceedings shall be had and the like jurisdiction and like powers shall be exercised by courts and officers, as in case of appeals from the county court upon applications for judgments for state and county taxes: Provided, however, that no appeal shall be allowed from any judgment of the county court against any property returned as delinquent under this act, unless the party appealing from such judgment shall first give bond with two sureties, to be approved by the court, in a penalty at least double the amount of the judgment, interest and costs appealed from, conditioned that he will prosecute his appeal with effect, and in case of failure therein, pay and satisfy such city the amount of the judgment appealed from, with all damages, interest and costs which such city may have sustained by reason of such appeal, and upon the affirming of such judgment of the county court the supreme court shall render judgment for twenty per cent. for damages.

265. COLLECTIONS AFTER RETURN-CORRECTING LIST.] § 17. The city collector shall have power to receive and collect any of the general taxes, special taxes or special assessments mentioned in said report up to the time of the actual sale of any such lot, parcel of land or property, and it shall be his duty forthwith to report the fact of such payment to the said general officer, who shall mark the same paid upon his books and upon said report (or return): Provided, however, the city collector may close his office for the payment of said taxes and assessment a sufficient length of time before the day fixed for the application for judg ment to enable such general officer and city collector to compare and correct the reports of taxes and assessments paid, with the list of delinquent property returned to such general county officer.

266. SALE-REPORT-EXPENSES-FEES.] § 18. It shall be the duty of the city treasurer to attend to such sale; and all moneys bid and paid at such sale for any such city taxes, special taxes or special assessments, shall be paid to the treasurer of such city, and no other person; and it shall be the duty of the city treasurer, upon the close of such sale, to make a report to the city comptroller, (if there be one; if none, to the city clerk,) specifying therein the lots, parcels of land and property upon the sale of which the same was received, and a description of the lots, parcels of land and property purchased by the city. The city council shall, by ordinance, provide for the payment of the expenses of such sale, and shall fix the compensation to said officer for making the sale, which shall be in lieu of all fees therefor: Provided, however, there shall be paid such general officer the same fees for advertising, making list for the printer, and making out the delinquent list, and to the county clerk the like fees as provided to be paid for like services in regard to property delinquent for state and county taxes, which said fees or costs shall be extended and collected against the lots, land and real property, as in case of property delinquent for state and county taxes. 267. WHERE RECORD REMAIN-REDEMPTION.] § 19. After making said sales, the record and list of lots, parcels of land and property sold thereat, shall remain in the hands of the clerk of the county court, and redemption shall be made as provided for by the general revenue law of the state.

268. GENERAL REVENUE LAW APPLICABLE.] § 20. All the provisions of the general revenue law of this state relating to the redemption or deeding of any property so sold, and the manner of obtaining a deed, and the effect of the same, shall be in full force and apply to all sales made in pursuance of this act.

269. LIABILITY OF COLLECTOR, WHEN PROPERTY SOLD AFTER PAYMENT.] § 21. If the collector shall receive any moneys for taxes or assessments, giving a

Taxes. receipt therefor, for any land or parcel of land, and afterwards return the same as unpaid, to the general county officer authorized to sell lands for taxes, or shall receive the same after making such return, and the same be sold for tax or assessment which has been so paid and receipted for by himself or his clerks, he and his bond shall be liable to the holder of the certificate given to the purchasers at the sale, for the amount of the face of the certificate, and fifty per cent. additional thereof, to be demanded within two years from the date of the sale, and recov ered in any court having jurisdiction of the amount.

GENERAL PROVISIONS.

270. MAY COLLECT UNDER GENERAL REVENUE LAW.] § 22. The city council of any city shall have power at any time, in lieu of the mode herein provided for the assessment and collection of general city taxes, to, by resolution or ordinance, elect to certify to the county clerk the amount or amounts required to be raised by taxation upon the assessment of property for state and county taxes, and to collect the taxes for said city, in the manner provided for in the general revenue laws of this state, and in such case to abolish the office of the city assessor and the city collector: Provided, however, that nothing in this section contained shall be so construed as to prevent such corporation at any time thereafter from providing for the assessment and collection of taxes by ordinance, and in the manner in this act herein before set forth.

271. TAX COMMISSIONER-HIS DUTIES.] § 23. The city council may, in their discretion, provide, by ordinance, for the appointment of a city tax commissioner, fix his term of office and salary, and confer upon him such powers, and provide for the performance of such duties by him as the city council may deem necessary and proper; and all the provisions of this act relating to the duties of the city clerk or the powers of the city clerk, in connection with the assessment of property, the equalization of such assessments, or the levy or collection of taxes, special taxes or special assessments, shall be exercised and performed by such city tax commissioner, if there be one appointed; and to that end and purpose wherever in this act heretofore the words "city clerk or "clerk" are used, they shall be held to mean "city tax commissioner," and whenever" the city clerk's office" or "clerk's office" is referred to, it shall be held to mean "city tax commissioner's office," and the term "city council" shall be held to include the common council of any city.

ASSESSORS AND COLLECTORS.

AN ACT in regard to assessors and collectors of city taxes in incorporated cities. [Approved and in force April 25, 1873.]

272. APPOINTMENT OF, AD INTERIM.] §1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all incorporated cities in this state which now have or may hereafter be vested with power to make an assessment of property for taxation for city purposes, and in which there is or may be no city assessor authorized to make such assessment, and no city collector authorized to collect city taxes levied by any such city, it shall and may be lawful for the mayor of any such city to appoint, by and with the consent of the legislative authority thereof, a city assessor and a city collector, who shall hold office until a city assessor and a city collector for such city may be elected and qualified in the manner provided by law; and such city assessor and city collector so ap pointed shall perform like duties, have like powers, and give like bonds, as provided by law in regard to such officers when elected by the people.

273. EMERGENCY.] § 2. It being important that all incorporated cities in this state should have power to proceed with the assessment and collection of their taxes at as early a date as practicable, an emergency has arisen requiring this act to take effect immediately: therefore, this act shall be in force from and after its passage.

AN ACT to revise the law in relation to clerks of courts. [Approved March 25, 1874. In force July 1, 1874.] 1. ELECTION-TERM OF OFFICE.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That a clerk of the supreme court in each grand division, one clerk of the circuit court of each county, [one clerk of the superior court of Cook county,] and one clerk of the criminal court of Cook county, shall be elected as provided by law, and shall severally hold their offices until their successors are elected and qualified. [See "Elections," ch. 46, § 11, 18, 19, 20; Const., art. 6; art. 10, § 8-13.

2.

CLERKS OF COUNTY COURTS.] § 2. The county clerks of the several counties shall be clerks of the county courts of their respective counties. [See Const., art. 6, § 18; art. 10, § 8.

3.

COMMISSIONS.] § 3. The several clerks aforesaid shall be commissioned by the governor. [L. 1849, p. 66, § 18.

4. BOND OATH.] § 4. Every such clerk shall, before entering upon the duties of his office, give bond, with one or more sureties, to be approved by the judge of the court of which he is clerk, (except that the boud of a clerk of the supreme court, or of the circuit, superior or criminal court of Cook county, may be approved by any two of the judges of his court,) which bond shall be in such penalty, not less than $5,000, as may be agreed by such judge or judges, payable to the People of the State of Illinois, and conditioned for the faithful performance of the duties of his office, and to pay over all moneys that may come to his hands by virtue of his office, to the parties entitled thereto, and to deliver up all moneys, papers, books, records, and other things appertaining to his office, whole, safe and undefaced, when lawfully required so to do; which bond shall be filed in the office of the secretary of state. He shall also, before entering upon the duties of his office, take and subscribe the following oath or affirmation:

I do solemnly swear (or affirm, as the case may be) 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 clerk of according to the best of my ability.

Which oath shall be filed in the office of the secretary of state. [R. S. 1845, p. 144, § 15; p. 146, § 33; p. 147, § 34. L. 1849, p. 63, § 8.

5.

CLERKS OF SUPREME COURT-OFFICES-OFFICE HOURS.] § 5. The clerks of the supreme court shall keep their offices at the court houses, or other places of holding the supreme court in their respective grand divisions, and shall keep their offices open and attend to the duties thereof from eight o'clock A. M. to six o'clock P. M. of each working day. [R. S. 1845, p. 144, § 15.

6. CLERKS OF CIRCUIT, SUPERIOR AND COUNTY COURTS-OFFICES- OFFICE HOURS.] § 6. The clerks of the circuit courts and of the superior and criminal courts of Cook county, and the clerks of the county courts, shall keep their offices at the court houses of their respective counties, or at such other place as may be provided for them by the authorities of their respective counties, and shall keep their offices open and attend to the duties thereof from eight o'clock A. M. to six o'clock P. M. of each working day. [R. S. 1845, p. 147, § 35; L. 1849, p. 63, § 8. 7. KEEPERS OF SEALS.] § 7. The clerks of the said several courts shall be keepers of the seals of their respective courts. [L. 1849, p. 63, § 5.

8. PERFORM DUTIES IN PERSON.] 8. They shall, in all cases, attend in person to the duties of their offices, respectively, when it is practicable so to do, and shall perform all the duties thereof which can reasonably be performed by one person. [R. S. 1845, p. 395, § 7.

9. DEPUTIES. § 9. They may, when necessary, appoint deputies, who shall take the same oath or affirmation as is required of the principal clerk, which shall be filed in the office of the secretary of state. [R. S. 1845, p. 395, § 6.

10. CLERK RESPONSIBLE FOR DEPUTIES.] § 10. The principal clerk shall, in all cases, be responsible for the acts of his deputies. [R. S. 1845, p. 395, § 6. 11. VACANCIES-PRO TEM. CLERK.] § 11. When a vacancy occurs in the office of clerk of any court of record, whose unexpired term exceeds one year, the court, or, if in vacation, the judge or judges thereof, shall appoint a clerk pro tempore, who shall qualify by giving bond and taking the oath as required by law of the clerk of such court; and, thereupon, such appointee shall perform all the duties required of a duly elected clerk of such court, and may receive like emolumeuts, and shall hold such office until some person is elected and qualified according to law to fill such vacancy. Whenever any such vacancy occurs, the court, or judge or judges thereof, shall forthwith notify the governor of the vacancy, who, upon receiving such notice, shall, as soon thereafter as may be practicable, issue a writ of election, as in other cases. [See "Elections," ch. 46, § 132.

12. PROCESS.] § 12. The clerks shall issue the process of their respective courts in the manner provided by law. [R. S. 1845, p. 144, § 15, p. 147, § 40; L. 1849, p. 63, § 5.

13. DUTY OF CLERKS.] § 13. The said clerks shall attend the sessions of their respective courts, preserve all the files and papers thereof, make, keep and preserve complete records of all the proceedings and determinations thereof, except in cases otherwise provided by law, and do and perform all other duties pertaining to their said offices, as may be required by law or the rules and orders of their courts respectively. [R. S. 1845, p. 147, § 35.

14. TO ENTER JUDGMENTS, ETC.] § 14. They shall enter of record all judg ments, decrees and orders of their respective courts, before the final adjournment of the respective terms thereof, or as soon thereafter as practicable. [L. 1859, p. 133, § 1.

15. FAILURE TO ENTER JUDGMENT, ETC.] § 15. Any clerk of either of said courts who fails to enter of record any order, judgment or decree of his court, when the same ought to have been done, or fails to enter of record all or any of the orders, judgments and decrees of the court by or before the next succeeding regular term of the court after the same is made or rendered, shall be fined by the court not exceeding $100, and for any subsequent offense he may be fined in a like amount, or proceeded against as for a misdemeanor in office, and removed from his office. [L. 1859, p. 133, § 2.

16. BOOKS TO BE KEPT, ETC.] § 16. The respective clerks of the circuit courts, the superior court of Cook county, and the county court, shall keep in their offices the following books, to-wit:

First-A general docket, upon which shall be entered all suits, in the order in which they are commenced.

Second-Two well-bound books, to be denominated "Plaintiff's Index to Court Records," and "Defendant's Index to Court Records," to be ruled and printed substantially in the following manner:

In which all the cases shall be entered, in alphabetical order, by the name of each plaintiff and defendant. Said books shall set forth the names of the parties, kind of action, term commenced, the record books and pages on which said cases are recorded, the term disposed of, date of judgment, books and pages of the judgment dockets, execution dockets, fee books, certificates of levy, sale and redemption, records on which they are entered, satisfied or not satisfied, and number of case. The defendant's index shall be ruled and printed in the same manner as the plaintiff's, except the parties shall be reversed.

Third-Proper books of record, with indices, showing the names of all the parties to any suit or judgment therein recorded, with a reference to the page where it is recorded.

Fourth-A judgment and execution docket, in which all final judgments and decrees shall be minuted at the time they are entered, or within sixty days thereafter, in alphabetical order, by the name of every person against whom the judg ment or decree is entered, showing, in the proper columns ruled for that purpose, the names of the parties, the date, nature of the judgment or decree, amount of debt, damages and costs, book and page in which it is entered, fee book and page, time of issuing each execution, the amount of debt, damages and costs, in separate items, for which it is issued, to whom issued, when returned, and the manner of