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§ 59. Abstract of warrant to be furnished county treasurer.On or before the twentieth day of December in each year, the clerk of the board of supervisors shall transmit to the treasurer of the county an abstract of the tax-rolls, stating the names of the collectors, the amount of money which each is to collect, the purpose for which it is to be collected, and the persons to whom and the time when it is to be paid. The county treasurer, on receiving such account, shall charge to each collector the amount to be collected by him.

[R. S., pt. I, ch. 13, tit. II, § 38; &th. ed., 1106. · The original law requires the abstract to be sent to the treasurer immediately on the delivery of the tax-rolls to the collectors (December 15th). The revision fixes December 20th.]


Collection of Taxes.
Section 70. Notice by collector.

71. Collection of taxes.
72. Collection of taxes assessed against stock in banks

and banking associations.
73. Payment of taxes by railroad and certain other

corporations. 74. Enforcement of tax against telegraph, telephone and

electric light lines. 75. Collection of taxes on rents reserved. 76. Collection of unpaid taxes on debts owing to non.

residents of the United States. 77. Return of warrant for collection of taxes on debts

owing to nonresidents; neglect to make return. 78. Remedy of tenant for taxes on part of lot. 79. Payment of taxes on part of lot. 80. Payment of taxes on state lands in forest preserve. 81. Fees of collector. 82. Return by collector of unpaid taxes. 83. Return when collection has been enjoined.

Section 84. Payment of moneys collected.

85. Extension of time for collection.
86. Appointment of collector in case of vacancy.
87. When sheriff shall execute collector's warrant.
88. Satisfaction of collector's bond.
89. Unpaid tax on resident real property to be re.

90. Payment to creditors of the county.
91. Payment of state tax.
92. Accounts of county treasurer with comptroller.
93. Losses by default of collector or treasurer.

94. Article, how applicable. $ 70. Notice by collector.— Every collector, upon receiving a tax roll and warrant, shall forthwith cause notice of the reception thereof to be posted in five conspicuous public places in the tax district, specifying one or more convenient places in such tax district, where he will attend from nine o'clock in the forenoon until four o'clock in the afternoon, at least three days, and if in a city, at least five days, in each week for thirty days from the date of the notice, which shall be the date of the posting or first publication thereof, which days shall be specified in such notice, for the purpose of receiving tlie taxes assessed upon such roll. The collector shall attend accordingly, and any person may pay his taxes to such collector at the time and place so designated, or at any other time or place. In a city, the notice in addition to being posted shall be published once in each week, for two weeks successively, in a newspaper published in such city.

SL. 1845, ch. 180, $ 29 ; R. S., 8th ed., 918. In a city the notice is required to specify five days in the week and be published for two weeks. This provision is new. Otherwise, there is no change in substance.]

$ 71. Collection of taxes. — After the expiration of such period of thirty days, the collector shall call, at least once, on every person taxed upon such roll, whose taxes are unpaid, at his usual place of residence, if he is an actual inhabitant of such tax district, and demand payment of the taxes charged to him on his property. If any person shall neglect or refuse to pay any tax imposed on him, the collector shall levy upon any per. sonal property in the county belonging to or in the possession of any person who ought to pay the tax, and cause the same to be sold at public auction for the payment of such tax, and the fees and expenses of collection ; and no claim of property to be made thereto by any other person shall be available to prevent such sale. Public notice of the time and place of sale of the property to be sold shall be given by posting the same in at least three public places in the tax district where the sale is to be made, at least six days previous thereto. If the proceeds of such sale shall be more than the amount of such tax, the fees of the collection and the expenses of the sale, the surplus shall be paid to the person against whom the tax was assessed. If any other person shall claim the surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for the payment of whose tax the sale was made, such surplus shall be paid to such other person. If such claim be contested by the person for the payment of whose tax the property was sold, such surplus shall be paid over by the col. lector to the supervisor of the town, who shall retain the same until the rights of the parties thereto shall be determined by due course of law, or by agreement in writing made by them and filed with the supervisor.

FR. S., pt. I, ch. 13, tit. III, SS 1, 3, 4, 5 ; 8th ed, 1116,

R. S., pt. I, ch. 13, tit. III, § 2 ; 8th ed., 1117 as am. by L.
1892, ch. 196; R. S., 8th ed., supp., 3251.
R. S., pt. I, ch. 13, tit. IV, $ 17; 8th ed., 1151,
consolidated without change of substance, except that the
provision of the last sentence allowing an agreement to be
filed with the supervisor is new. So also is the provision

county instead of the district. Section 265 of revision pro. vides the method by which a disputed claim to surplus is determined.)

$ 72. Collection of taxes assessed against stocks in banks and banking associations.—Every bank or banking association shall retain any dividend until the delivery to the collector of the tax-roll and warrant of the current year, and within ten days after such delivery, shall pay to such collector so much of such dividend as may be necessary to pay any unpaid taxes assessed on the stock upon which such dividend is declared. In case the owner of such stock resides in a place other than where the bank or banking association is located, the same power may be exercised in collecting the tax so assessed as is given in case a person has removed from a tax district in which the assessment was made. The tax so assessed shall be and remain a lien on the shares of stock against which it is assessed till the payment of such tax, and if the stock is transferred it shall be subject to such lien. The collector or county treasurer may foreclose such lien in any court of record, and col. lect from the avails of the sale of the stock the tax assessed against the same. In addition thereto, the same remedy may be had for the collection of the tax on such shares as is now provided for by law for enforcing payment of personal tax against residents.

ÇL. 1882, ch. 409, $$ 314, 315; R. S., 8th ed., 1580, as am. by

L. 1892, ch. 714; R. S., 8th ed., supp. 3285. The existing law is ambigious. Section 315 requires the bank. ing association “to retain, and within thirty days after declaring the same to pay over to the collector, etc., any dividend belonging to such stockholder as shall be necessary to pay any taxes assessed, etc." The dividend may be declared more than thirty days before the delivery of the roll, and the collector would not be in a position to receive the tax.)

$ 73. Payment of taxes by railroad and certain other corpora. tions.-Any railroad, telegraph, telephone or electrio-light com. pany may, within thirty days after receipt of notice by the county treasurer from the clerk of the board of supervisors, pay its tax, with one per centum fees, to the county treasurer, who shall credit the same with such fees to the collector of the tax district, unless otherwise required by law. If not so paid the county treasurer shall notify the collector of the tax distriot where it is due, and he shall then proceed to collect under bis warrant. Until such notice from the treasurer the collector shall not enforce payment of such taxes, but may receive the same, with the fees allowed by law, at any time.

[L. 1870, ch. 506, SS 2.5; R. S., 8th ed., 1786,
L. 1886, ch. 659, § 5; R. S., 8th ed., 2067,
without change of substance. Section 56 of revision
provides for the filing of statement by clerk of board of
supervisors with the county treasurer. Section 81 of
revision provides the fees of collectors.

§ 74. Enforcement of tax against telegraph, telephone and electric-light lines.- Collection of tax against a telegraph, telephone or electric-light line may be enforced by sale of the instru. ments and batteries connected with such line, and in case there is not suficient personal property, together with such instruments and batteries, to pay such tax and the percentage due the collector, he shall return a statement thereof to the county treasurer as other unpaid taxes are returned, and the county treasurer shall proceed to sell such part of the line in the tax district where the tax was levied as may be necessary to satisfy the unpaid taxes and percentage, in the manner now provided by law for the sale of lands on execution, and upon such sale shall execute to the purchaser a conveyance of such part of said line, and the purchaser shall thereupon become the owner thereof. Nothing herein contained shall be construed to prevent collection of such taxes by any procedure now provided by law.

[L. 1886, ch. 659, $$ 3, 6; R. S., 8th ed., 2066,
without change.]

$ 75. Collection of taxes on rents reserved.- If any tax upon any such tax-roll upon rents reserved is not paid, the collector shall collect the same by levy and sale of the personal property

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