clerk of the circuit court shall thereupon issue a summons against all parties interested in the decision, judgment or order appealed from, as in cases of appeals from judgments of justices of the peace, and if a county be interested, the summons shall issue against the county commissioners of such county.

SEC. 43. The circuit courts shall have jurisdiction to hear and determine all such appeals, and shall give such judgment in respect to the rights of the parties, as the commissioners' court should have given, and shall have power to make all such orders, and to issue all such process and notices as may be necessary to bring all persons interested before the court; and on the trial of such appeals, the court shall proceed in all respects as is or may be required in the trial of other appeal cases in said court; and the judgment of the court in the premises, shall be final and conclusive upon the parties, unless an appeal be taken to the supreme court. The said circuit court shall also have power to remand all such cases to the county commissioners' court, with directions to carry into effect, so far as relates to rights of parties, the judgment of said court: Provided, That in cases so remanded, the circuit court shall make out and deliver a written opinion to be entered of record, and transmitted to the county commissioners' court.

SEC. 44. The county commissioners' courts of the several counties in this State, are hereby authorized and required, whenever the finances of any county in this State shall justify such expenditure, to cause to be erected a fire proof recorder's office, on some suitable lot at their respective county seats, and pay for the same in the same manner as court houses and jails are paid for: Provided, That if the county commissioners' court of any county as aforesaid shall be of opinion that any one of the rooms unappropriated in their court houses respectively can be made. fire proof, they shall be required and authorized as aforesaid to cause such improvements or additions to be made to any such room as will render the same fire proof; in which said fire proof buildings or room, the records and office of county recorder shall be kept.

SEC. 45. The provisions of the foregoing section may, at the discretion of the county commissioners' court of any county in this State, be deemed to apply to the offices of clerks of the county commissioners' and circuit courts, respectively.

SEC. 46. In all cases when orders for money are issued by the clerk of any county commissioners' court, in any county of this State, upon the treasurer of such county, the said orders, before they are delivered to the person or persons for whose benefit the same is or are drawn, shall be severally presented by the clerk to the said treasurer, who shall personally countersign the same; and shall also enter in a book, to be kept for that purpose, the date, amount and number of each of said orders, and the name or names of the person or persons in whose favor such orders are drawn respectively.

SEC. 47. No county treasurer shall countersign any county order before the same is filled up, nor until he shall examine the records of the court, and be satisfied that the order to be issued is warranted by the order of the county commissioners' court.

[AMENDED:-See Appendix, Acts No. 7, 8 and 9.]

APPROVED: March 3, 1845.

CHAPTER XXVIII.

COUNTY TREASURERS AND COUNTY FUNDS.

SECTION

1. County treasurer elected once in four years; how and when elected in new counties.

2. To take oath of office; form of oath. 3. Shall file bond; form thereof.

4. Treasurer of each county shall keep books of account; entries therein.

5. Shall keep account of moneys paid out; books open to inspection.

6. No money to be paid out, but by order of court, or as directed by law.

7. To report to county commissioners' court at each term; particulars to be reported.

8. Clerk shall file reports, &c. 9. Clerk shall not receive money. 10. Money not considered paid, until received by the treasurer; treasurer to give receipts.

11. Court shall settle with treasurer at June and December terms.

12. If treasurer be in default, to be dismissed from office and sued.

SECTION

13. Embezzlement of public funds declared to be
felony; how punished.

14. Court shall publish fiscal statement annually.
15. Court may call on treasurer at any time for a
settlement.

16. If treasurer speculate in funds, how examined;
may be dismissed.

17. If treasurer be dismissed, office, how filled.
18. If county officer neglect duty, he may be pun-
ished by fine, &c.

19. If sheriff, &c., refuse to pay over money col-
lected, office to be vacated.

20. When, by whom, and in what manner office of defaulters declared vacant.

21. Collectors of revenue not to speculate in Auditor's warrants.

22. How punished therefor; penalty, how collected and applied.

23. Duty of county treasurers when orders are presented, to keep list thereof, &c.

SECTION 1. There shall be elected in each county of this State, a county treasurer, who shall hold his office four years and until his successor is elected and qualified. In counties hereafter to be organized, they shall be elected at the first election of county commissioners, and in like manner every four years thereafter. In counties now existing, they shall be elected at the periods and in the order of time by law established.

,

SEC. 2. Each county treasurer, previous to entering on the duties of his office, shall take and subscribe the following oath, to-wit: "I, A. B., treasurer of the county of in the State of Illinois, do solemnly swear, (or affirm) that I will honestly and faithfully pay over to the proper officers and individuals authorized by law to receive the same, any and all current money, and other funds that may come into my possession by virtue of my office as treasurer of the county of

and that I will not, directly or indirectly, exchange, lend or use any portion thereof, for the purpose of speculation, or will I appropriate or apply any portion thereof, to my own use or benefit, or for the use or benefit of another, and that I will faithfully and impartially, and to the best of my skill and judgment, perform the duties required of me by law as treasurer of the county of A. B. Sworn to and subscribed before me this

day of

18

C. D., Justice of the peace for county." SEC. 3. Each county treasurer, before he enters upon the duties of his office, shall also execute a bond, in such penalty and with such security as the county commissioners shall deem sufficient; which bond shall be in substance in the following form, to-wit: "Know all men by these presents, that we, A. B., principal, and C. D., and E. F., securities, all of the county of and State of Illinois, are held and dol

firmly bound to the people of the State of Illinois, in the penal sum of

the

lars, 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 with our hands, and sealed with our seals. Dated at day of 18 The condition of the above bond is such, that if the above bounden A. B. shall perform all the duties required by law to be performed by him, as treasurer of the said county of 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, moneys and other things belonging to said county, and appertaining to his said office, then the above bond to be void, otherwise to remain in full force.

SEC. 4. The county treasurers of the several counties in this State, shall each of them keep a book, in which they shall keep a regular, just and true account of all moneys and revenues received by them respectively, stating therein particularly in what kind of funds each particular sum was received, whether in gold, silver, county orders or any other funds authorized to be received as revenue, by the laws of this State. They shall also keep a regular, just, and true account of the time when, of whom, and on what account each particular sum in money, or other funds, may have been received by them.

SEC. 5. They shall also keep a regular, just and true account of all moneys and funds paid out by them agreeably to law, stating therein particularly on what account each particular sum was paid out, to whom paid, the particular kind of money or funds paid out to each individual, and the time when such payment was made. The books and accounts aforesaid to be free for the inspection of any individual who may wish to examine the same.

SEC. 6. No money, county orders or other funds, shall hereafter be paid out of any county treasury in this State, except in accordance with an order or decree of the county commissioners' courts respectively, or by virtue of a law specifically directing such payment to be made.

SEC. 7. It shall be the duty of the treasurers of each and every county to report to the county commissioners' courts of their respective counties, at the regular terms of said courts, the amount of money, county orders, or other public funds, in their possession; also, the amount of money, county orders and other public funds received by them since their last reports. They shall also state in said reports, the amount they may have received from each and every source of revenue, by whom, on what account, in what kind of funds, and at what time the same may have been paid into the treasury. The said treasurers shall also report to the county commissioners' courts of their respective counties, at the regular terms of said courts, regular, just and true accounts of all payments out of the treasury, stating particularly at what time, on what account, in what kind of funds, and to whom each particular sum was paid out.

SEC. 8. The clerks of the county commissioners' courts of the several counties in this State respectively, shall number, file, and carefully preserve the reports mentioned in the eighth section of this chapter and the said reports shall be free for the inspection of any individual who may wish to examine the same.

SEC. 9. No clerk of any county commissioners' court in this State shall receive any money claimed by or due to either of the counties of this State, from any source whatever, whether on account of revenue, costs or fines, or from mer

chants, grocers, tavernkcepers, showmen, peddlers or ferry licenses, or from any other source whatever.

SEC. 10. No claim of any county, whether for revenue, costs or fines, or for merchants, grocers, tavernkeepers, showmen, peddlers or ferry licenses, or from any other source whatever, shall be considered as having been paid and satisfied until the money or other funds shall have been paid to the treasurer of such county, and his duplicate receipts had therefor, which receipts shall specify the kind of money or other funds in which the payments shall have been made; one of which receipts shall be presented to the clerk of the county commissioners' court of the proper county, which said clerk shall number, file and carefully preserve the same in his office, which aforesaid duplicate receipts, it shall be the duty of the treasurer to give to any person who shall pay into the county treasury any money or other funds as aforesaid.

SEC. 11. The county commissioners' court of each and every county in this State shall, at their June and December terms in each year, settle with their county treasurer, and count the funds then in the treasury of their county; and the clerk of said court shall then enter on the records of said court the amount and kind of funds found to be in the treasury at the time.

SEC. 12. Should the treasurer, at any such settlement, prove a defaulter, and be actually in arrears with the county, the county commissioners shall immediately dismiss him from office, and commence suit against him on his official bond.

SEC. 13. If any State or county officer, school commissioner, or any other person charged by law with having the possession and the safe-keeping of any public money, auditor's warrants, county orders or other funds belonging to the State, or to any county in the State, or in any way pertaining to the school funds or any county or township therein, shall convert to his own use, in any way whatever, or shall use, by way of investment in any kind of property or merchandize, or for his own use shall loan, with or without interest, any portion of the public moneys, auditor's warrants, county orders, or any other funds intrusted to him for safe keeping, disbursement, transfer or for any other purpose, every such act shall be deemed and adjudged an embezzlement of so much of said moneys, auditor's warrants, county orders or other funds, as shall be thus taken, converted, invested, used or loaned, which is hereby declared to be a felony. Any officer of the State, or of any county, or of any township, and all persons advising or participating in such act, being convicted thereof before any court of this State of competent jurisdiction, shall, in case the sum so embezzled, taken, converted, invested, used or loaned, be less than fifty dollars, be fined in a sum not exceeding two hundred dollars, or imprisoned in the jail of the proper county not exceeding three months, or both, at the discretion of the court before which such conviction shall be had; and in case the sum so embezzled, faken, converted, invested, used or loaned, shall exceed fifty dollars, then the said officer or other person so convicted, shall be fined in a sum double the amount of the sum so embezzled, taken, converted, invested, used or loaned, and confined in the penitentiary not exceeding ten years, nor less than one year: Provided, however, That this chapter shall not be so construed as to extend to any public officer or agent who shall loan any school or other fund, in pursuance of any of the laws of this State.

SEC. 14. The county commissioners' courts of this State shall publish annually, at their June terms, in a newspaper, if one is printed in the county, a full and perfect statement of the financial affairs of their respective counties, and if a newspaper

is not published in said county, then the clerks of said courts shall post the same up in their respective offices, which shall be kept there for the inspection of all persons, at all seasonable hours, who may desire to examine the same.

SEC. 15. The county commissioners' court of any county in this State may, at any time when any two of them think it for the interests of the people of their county so to do, call through their clerk upon the treasurer of their county for a settlement, and should said treasurer neglect or refuse to appear and make settlement as notified to do, said commissioners shall declare his office vacant, and proceed upon his bond as required to do in this chapter.

SEC. 16. Should the county commissioners' court of any county in this State be of opinion that the treasurer of their county has at any time used the funds of said county when current, and replaced the same in depreciated funds, they shall have the power to examine said treasurer under cath as touching said transaction, and if it shall appear that he has parted with any current funds belonging to the county, and replaced the same with funds less valuable, they shall immediately dismiss him from office.

SEC. 17. Should any county treasurer be dismissed from office pursuant to the provisions of this chapter, it shall be the duty of the county commissioners' court to appoint some suitable person to fill the vacancy so occasioned, and the person so appointed, shall give bond and security as now required by law of county treasurers, and shall perform all the duties enjoined upon the county treasurer until one is elected and qualified.

SEC. 18. If any clerk, county commissioner or treasurer of any county in this State, shall neglect or refuse to perform any of the duties required of them by this chapter, they shall severally forfeit a sum of not less than fifty dollars, and not exceeding one thousand dollars, according to the nature and aggravation of the offence, to be recovered by indictment in the circuit court of the proper county, or by action of debt by any person who shall sue therefor, one-half to the person sueing, ⚫and the other half to the proper county.

SEC. 19. Whenever any sheriff, coroner, constable, justice of the peace or probate justice of the peace in this State, shall, after proper demand made, fail, neglect or refuse to pay over any sum or sums of money collected or received by such officer, in and by virtue of his office, his said office shall be forfeited and vacated.

SEC. 20. Whenever in pursuance of the laws of this State, any judgment shall be had or taken, against any sheriff, coroner, constable, justice of the peace, or probate justice of the peace, for any failure, neglect or refusal of such officer, to pay over any sum or sums of money collected or received by him, in and by virtue of his office, and it shall appear to the satisfaction of the court, that proper demand for the same has been made, it shall be the duty of the court, or justice of the peace before whom such judgment is had or taken, further to adjudge and decree that the office of such officer, so failing, neglecting or refusing, as aforesaid, is forfeited and vacated, and such vacancy shall be filled as in other cases of vacancy, as is now provided by law.

SEC. 21. The collectors of the State revenue in the several counties in this State, shall receive auditor's warrants in payment of any or all taxes due the State, in their respective counties, at par, and they shall not be permitted to take, buy, share or receive, directly or indirectly, by themselves or agent, any auditor's warrant or warrants, at less than the full sum due thereon, to the holder of such warrant or warrants.