The following fees shall be allowed for services attending the sale of land for taxes, and shall be charged as costs against the delinquent prop. erty and be collected with the taxes thereon:

For making lists of delinquent lands and town lots for judgments, for cach tract and town lot, three cents, in all counties of first and second class.

For making list of delinquent lands and town lots on precept and sale, and redemption records, for each tract, three cents, and each town lot two cents, including every service therein.

For services in attending the tax sale and issuing certificates of sale, and scaling the same, for each tract or town lot sold, twenty-five cents, in all counties of first and second class.

For making list of delinquent lands and town lots sold, to be filed with State auditor, three cents for each tract of land, and two cents for each town lot.

[For fees of county clerk in counties of third class, see § 56. Purcell v. Parks, 82 Ill. 347; Board, etc., v. Pierce, 60 III. 481.

SHERIFF'S FEES.

19. In counties of first, second and third class. § 19. For serving a writ or summons on each defendant, in counties of first class, seventy-five cents; in counties of second class, sixty-five cents; in third class, fifty cents.

For serving chancery summons and copy, or writ of injunction and copy, in counties of first class, one dollar; second class, seventy-five cents; third class, fifty cents.

For taking special bail, twenty-five cents in each county.

For serving a subpena on each witness, in counties of first class, fifty cents; second and third class, thirty-five cents.

For advertising property for sale, seventy-five cents in all counties. For returning each writ or other process, ten cents in all counties. Mileage, for each mile of necessary travel to serve any such writ or process as aforesaid, calculating from the place of holding the court to the place of residence of the defendant or witness, five cents each way. [Vannatta v. Brewer, 85 Ill. 114.

For summoning each juror, in counties of first class, fifty cents; second class, thirty cents; third class, twenty cents, with five cents mileage each way in all counties.

For serving notice of executions, or levying an execution or serving attachment, in counties of first class, seventy-five cents; in second class, sixty-five cents; in third class, fifty cents, and mileage five cents each way in all counties.

For taking possession of and removing property levied on, the officer shall be allowed to tax the actual costs of such possession or removal.

For serving and returning a scire facias to revive a judgment, foreclose a mortgage, or against bail, in counties of first class, seventy-five cents; in second class, sixty-five cents; in third class, fifty cents.

For committing each prisoner to jail, in counties of first class, fifty cents; second class, fifty cents; third class, thirty cents.

For discharging each prisoner from jail, in counties of first and second class, fifty cents; third class, thirty cents.

For dieting each prisoner, such compensation to cover the actual costs

as may be fixed by the county board, but such compensation [*510]

shall not be considered a part of the fees of the office.

For attending before a judge with a prisoner, on a writ of habeas corpus, in counties of first and second class, two dollars and fifty cents per day; third class, two dollars per day.

For each mile of necessary travel in taking such prisoner before the judge as aforesaid, five cents each way.

For serving a writ of possession, with the aid of posse comitatus, two dollars in all counties.

For serving same, without such aid, one dollar in all counties, mileage in either case for each mile of necessary travel, five cents each way.

For executing a writ of ad quod damnum, attending the inquest and returning the writ with the verdict of the jury, two dollars in all counties. For attending the circuit and county courts, to be allowed and paid out of the county treasury, three dollars per day, and two dollars per day when attending county court, sitting for probate business, at request of the judge, the time to be certified to by the judge.

For executing and acknowledging a deed on sale of real estate, in counties of first class, one dollar and fifty cents; second class, one dollar and twenty-five cents; third class, one dollar.

For making certificate of sale, and making and filing duplicate, in counties of first class, for each, sixty cents; second class, fifty cents; third class, forty cents.

For making certificate of redemption, seventy-five cents in all counties. For certificate of levy and filing, fifty cents in all counties, and the fee for recording shall be advanced by plaintiff in execution and charged up

as costs.

For taking all bonds on legal process, in counties of first class, seventy cents; second class, sixty-five cents; third class, fifty cents.

For executing capias in criminal cause, where the offense is infamous, in counties of first and second class, three dollars; third class, one dollar, and mileage for each mile of necessary travel, five cents each way. For executing capias where offense is not infamous, in counties of first class, seventy-five cents; second class, sixty-five cents; third class, fifty Mileage for each mile of necessary travel, five cents each way. For executing requisitions from other States, the same compensation as in executing capias in criminal causes, when the offense is infamous. For conveying each prisoner from his own county to the jail of a foreign county, per mile, for going only, twenty-five cents.

cents.

For committing each prisoner to jail under the laws of the United States, to be paid by the marshal or other person requiring his confinement, fifty cents in all counties.

For dieting such prisoner, per day, in counties of the first class, seventy-five cents; in second class, sixty-five cents; in third class, fortyfive cents, to be paid by the marshal or other persons requiring his con. finement.

For discharging such prisoner, in counties of first and second class, fifty cents; in third class, thirty cents.

For carrying convicts to the penitentiary or the reform school, from any county, the following fees, payable out of the State treasury, viz. : Where only one convict is conveyed, at and after the rate of twenty-five cents for each and every mile necessarily traveled in going to the penitentiary or the reform school, from the place of conviction. Where two convicts are conveyed by the said sheriff at the same time, he shall receive at and after the rate of twenty-five cents per mile for first, and fifteen cents per mile for the second convict. Where more than two are conveyed at the same time to the penitentiary or the reform school as aforesaid, he shall be allowed twenty-five cents per mile for the first, fifteen cents per mile for the second, and ten cents per mile for each of the residue.

For conveying any person to or from any of the charitable institutions of this State, when properly committed by some competent authority, twenty-five cents per mile. [See "Lunatics," ch. 85, § 14.

For conveying a convict from the penitentiary to the county jail, when [*511] required by law, thirty cents per mile.

For attending supreme court, per day, three dollars.

In addition to the above fees, there shall be allowed to the several sheriffs in this State a commission of three per centum on all sales of real and personal estate which shall be made by virtue of any execution, or any decree of a court of chancery, where the money arising from such sales shall not exceed two hundred dollars; but in all cases where the amount of such sale shall exceed that sum, then one and one-half per cent. commission on the excess only shall be allowed: Provided, that in all cases where the execution shall be settled by the parties, replevied, stopped by injunction or paid, or where the property levied upon shall not be actually sold, the sheriff shall be allowed his fee for levying and mileage, together with half the commission on all money collected by him which he would be entitled to if the same was made by sale on execution; and no other fees or compensation whatever shall be allowed on any execution, except the necessary expenses for keeping personal property, to be ascertained and allowed by the court out of which the same shall be issued. In alle riminal cases where the defendant shall be acquitted or otherwise legally discharged, without payment of costs, the sheriff shall be paid such fees from the county treasury: Provided, that no such fees shall be paid to the sheriff from the county treasury when the fees collected by him during such year shall equal the compensation or salary allowed him by the county board: And, provided, further, that no more of such fees shall in any case be paid from the county treasury than shall be sufficient, with the fees collected, to make the salary or compensation of said sheriff. In all cases where any of the sheriffs of this State shall be required by law to execute any sentence of punishment other than imprisonment, for which no fee is allowed by this act, it shall be the duty of the county board of the proper county to allow a reasonable compensation for the same, to be paid out of the county treasury, not exceeding one hundred dollars. It shall be the duty of each sheriff entitled to mileage under this act, to indorse on each writ, sum

mons, subpena or other process that he may execute, the distance he may travel to execute the same, ascertaining the distance and the charge properly allowable therefor, in conformity with the foregoing regulations. [For late provisions in regard to sheriff's fees in counties of third class, see § 53: Eames v. Hennessy, 22 Ill. 628; Walker v. Welch, 14 Ill. 277: Armsby v. Warren, 20 Ill. 126 Bryner v. Board, etc., 24 Ill. 195; People v. Harlow, 29 Ill. 43; Bryan v. Buckmaster, Breese, 408; Gregg v. Crabtree, 33 III. 273; Mayfield v. Moore, 53 Ill. 428; People v. Pearson, 3 Scam. 286; Irwin v. Älexander Co., 63 Ill. 528.

MASTERS IN CHANCERY.

20. Fees of. § 20. For administering oaths and signing jurat, when not taking evidence or depositions, ten cents.

For taking acknowledgment or proof of any deed, or other written instrument, twenty-five cents.

For taking depositions and certifying, for every one hundred words, fifteen cents.

For taking and reporting testimony under order of court, the same fee as for taking depositions.

For computing the amount due on which to render a decree, and making a report thereof to court, where no oral evidence is taken, two dollars.

For examining questions of law and fact in issue by the pleadings, and reporting conclusions, whenever specially ordered by the court, a sum not exceeding ten dollars.

For making sales and deeds thereon, the same fees and allowances as sheriffs; but in no suit, or other proceeding, shall such fee and commission exceed two hundred dollars; for making a deed alone, in other cases, when required by order or decree of court, three dollars.

For report of sale in every suit or proceeding when a sale is had, two dollars.

For hearing and deciding application for writs of ne exeat or injunction, to be advanced by the complainant and taxed with the costs, five dollars. For ordering, or refusing to order, a writ of habeas corpus or certiorari, one dollar.

And no other fee or allowance whatever shall be made for services by masters in chancery.

In counties of the third class, masters in chancery may receive for examining questions in issue referred to them, and reporting conclusions thereon, such compensation as the court may deem just, and for services not enumerated above in this section, and which have been and may be imposed by statute or special order, they may receive such fee as the court may allow.

[As amended by act approved May 25, 1877. In force July 1, 1877. L. 1877, P. 104; Harvey v. Harvey, 87 Ill. 57.

FEES OF COUNTY COLLECTORS.

[*512]

21.21. County collectors shall be allowed a commission on all money collected by them and paid over to the proper officer, of three (3) per cent. in counties of the first class; of two (2) per cent. in counties of the second class; of one and one-half (14) per cent, in counties of the

third class, excepting on all moneys said county collectors collect for incorporated cities, villages and other municipalities in counties under township organization, upon which said county collectors shall be allowed a commission of one (1) per cent. on all moneys collected by them for such cities, and paid over by them to the proper officer; and excepting further, in counties having adopted township organization, county collectors, shall be allowed on moneys paid over to them by township collectors, as commission on such moneys in counties of first class, only one and one-half (14) per cent.; in counties of second class, only one (1) per cent., and in counties of third class, only three-fourths () of one per cent. In addition to the foregoing, said county collectors shall be allowed, in settlement of State taxes with the auditor, ten cents per mile for each mile of necessary travel in going to and returning from the seat of government for the purpose of paying over such tax. They shall also be allowed for making lists of delinquent real estate, to be filed with the county clerk for judgment, three (3) cents for each tract or lot; a like fee for making delinquent lists for the printer, and for selling lands and town lots, ten (10) cents for each tract and three (3) cents for each lot to be charged and collected as costs.

[As amended by act approved May 22, 1877. In force July 1, 1877. L. 1877. P. 105; Supervisors of Cumberland Co. v. Edwards, 76 Ill. 544; Kilgore v. People, 76 ill. 548.

PRINTERS' FEES.

22. For advertising delinquent list. § 22. For printer, for advertising delinquent lists, in all counties, for each tract of land, twenty cents; for each town lot, ten cents- -to be taxed and collected as costs. [See "Revenue," ch. 120, 186-7.

No costs except printer's fee shall be charged on any lands or lots for. feited to the State.

FEES OF COUNTY TREASURERS.

23. 23. County treasurers shall be allowed, in counties of the first and second classes, one per cent. for receiving and one per cent. for paying out all moneys, county orders and jury certificates received and paid out by them, in counties of the third class, one-half of one per cent. for receiving and one-half of one per cent. for paying out; but in no county shall such treasurer be allowed any compensation for paying over to a successor, or receiving money from a predecessor: Provided, that in counties having adopted township organization no county treasurer shall receive any fees for receiving moneys as county treasurer, for which he has received a fee as county collector, as provided in section twenty of this act.

For each day actually employed in making assessment, in counties not under township organization, three dollars and fifty cents. [See "Elec. tions," ch. 46, § 22.

[Kelly v. Sangamon Co., 58 III. 494; Hunsaker v. Alexander C., 42 Ill. 389.

FEES OF COUNTY SURVEYORS.

24. 24. For all official services, six (6) dollars per day for each day necessarily employed; and in testing scales a reasonable sum for trans.