hereby convey to said. me by on the day of "Witness my hand and seal of said county hereunto affixed this day of A.D. Clerk." Provided, That the said seal of the circuit court clerk shall be a sufficient authentication and entitle the same to registration without any acknowledgment. made after period. Sec. 71. Be it further enacted, That after the time for Title can be redemption of any tract of land sold for taxes to in- expiration of dividuals shall have expired, any purchaser shall be en- redemption titled to receive from the clerk of the circuit court a conveyance of the property so purchased upon payment to the clerk of the sum of fifty cents which shall be the ⚫clerk's compensation for making and delivering said conveyance; that the form of said deed shall be in effect as follows: "Be it known that of said county of A.D. the county trustee Form of deed. day of did on the according to law, sell the follow ing land, situated in said county, assessed to to-wit: (here describe the land) for the taxes assessed thereon for the year shall be so stated) when of $ — and (if sold for other taxes it became the best bidder therefor and the purchaser thereof at the sum tion having expired I, cents; and the time for redemp clerk of the cir cuit court of said county, by virtue of the authority vested in me by law, hereby convey said land to "Witness my hand and the seal of said court hereunto affixed, this day of Provided, That said seal of the circuit court clerk Seal. shall be sufficient authentication and entitle the same to registration without acknowledgment. Said conveyance, as well as the conveyance provided for in section Title. 70, shall be an assurance of perfect title to the purchaser of said land; and no such conveyance shall be invalidated in any court except by proof that the land was not liable to sale for taxes, or that the taxes for which the land was sold have been paid before said sale; Circuit Court clerk to re and if any part of the taxes for which said land was sold is illegal or not chargeable on it, but a part is chargeable, that shall not affect the sale, nor invalidate the conveyance thereunder unless it appears that before sale the amount legally chargeable on the land was paid or tendered to the county trustee; and no other objection, either in form or substance to the sale, or the title thereunder, shall avail in any controversy involving them; and no suit shall be commenced in any court of this State to invalidate any tax title to land after three years from the time said land was sold for taxes, except in case of persons under disability, who shall have one year in which to bring suit after such disability is removed, nor until the party suing shall have paid or tendered to the clerk of the court where the suit is brought the amount of the bid and all taxes subsequently accrued, with interest and charges, as herein provided. Sec. 72. Be it further enacted, That it shall be the port monthly. duty of the clerk of the circuit court, on or before the tenth day of each month, to report to and pay over to the authorities, State, county and municipal, respectively, entitled thereto, all taxes collected by him on redemptions and purchases, as herein provided, during the preceding month, and if he fail to do so he shall be liable on his official bond, and to damages thereon at the rate of two per centum per month for the amounts so held or retained. Trustee to settle monthly. County invest mittee Sec. 73. Be it further enacted, That on the first Monday in November, and on the first Monday in each month thereafter, the trustee shall report, on oath, and in writing, the amount of taxes collected by him for the preceding month in favor of the State, county and each municipality, and the judge or chairman of the county court for each county, and the mayor or other proper authority for each municipality, shall settle with the county trustee, and ascertain what balance is due from him to the county and municipality, respectively; and said mayor or other proper authority of such municipality shall demand the balance due his municipality, and if the same is not paid shall forthwith move against said trustee and on his official bond for such balance. Sec. 74. Be it further enacted, That the quarterly igating com court at the July term shall appoint a committee of three competent citizens, one of whom shall be an expert accountant, not members of the county court, who shall hold office for two years, whose duty it shall be to critically examine all settlements made by the county judge or chairman of the county court with the various revenue officers of the county, and his own financial settlement, and to report in writing, under oath, the results of their investigation to the quarterly court; and said committee is hereby empowered to take charge of and demand of said officers any book or other documents necessary to facilitate their investigations, and to count any money in the hands of the same, all of which the said officers are hereby required to exhibit to the committee upon demand. Municipalities are vested Municipal with like power to appoint a like committee with the same powers, duties and privileges; and for such services, the compensation of said board shall be established and fixed by each county court in the State. committees. be made of ments of trus Sec. 75. Be it further enacted, That said monthly set- Settlements to tlement, so to be made by said judge or chairman, and record. committee of court, shall be spread upon the minutes of the court and municipality, respectively, and shall specify every credit allowed said officers for errors, removals, double taxation, and such other credits as are now allowed by law, except compensation to trustees. Sec. 76. Be it further enacted, That beginning with Annual settlethe October (1897) term of the county court, and an- tees. nually thereafter, the trustee shall present to said court a report of all insolvent and delinquent taxpayers, double assessments in his county, with the amount due from each, which report shall be verified by the affidavit of the trustee that he has made, in person or by deputy, a legal demand for taxes of all delinquent taxpayers found in his county, by going to their places of abode or business and searching for something to seize or sell for taxes; that the taxpayers mentioned in the report have failed to pay their taxes, and have no effects known to him which can be made to pay the same; and that he has made diligent inquiry as to such delinquents as have not been found, and cannot find them in his county; and that they have no effects known to him which can be made to pay their taxes. The county Credits. court shall proceed to examine said report, and shall allow the trustee a credit for such taxes so reported insolvent or delinquent double assessments as it may be satisfied remain uncollected without the default of the trustee, and no more; and a list of such allowances shall List of allowbe made out and certified by the clerk of the county court and transmitted to the proper authorities of the State, county and, municipality, respectively; and said report shall be spread upon the minutes of the county court and municipality, respectively. The county court Examination shall not allow to the trustee a credit for the insolvent credits. list that he reports merely because he presents it duly sworn to; but the court shall examine carefully each ances. to be made of Fees. Trustee must make month credit claimed by the trustee, and avail themselves of any information by witnesses to test the accuracy of the report, and shall not allow the trustee credit for the taxes of any delinquent who may be ascertained to have anything in his possession or any right of action by a sale of which the trustee would be able to make the taxes; and all of the lists for which the court shall not allow a credit shall be charged against the trustee, and, notwithstanding that the county court may have allowed the trustee credits, such act shall not operate as an estoppel in the event that it should afterwards appear that such credit was improperly allowed. The county trustee shall retain the poll taxes included in his list of insolvencies and for which eredit is allowed him, as a charge against the taxpayers who have not paid the same, and at any time he may receive payment thereof, in person or through any deputy appointed by him, and he shall distrain and sell for such taxes, when there is any probability of collecting the same, in person or by deputy appointed for that purpose, any property of such poll tax payers, and sell the same for payment thereof, and all collections of poll taxes so made shall be reported by him and accounted for in his next settlement made after the collection of the same. For such collection, when made by distraint or sale, he shall be entitled to the fees heretofore allowed in such cases. Sec. 77. Be it further enacted. That as compensation for the services rendered by the clerk of the county court as required by the foregoing sections, he shall receive a reasonable fee, to be fixed upon and determined by the county court, and paid by the county. Sec. 78. Be it further enacted, That said trustee shall ly settlements make monthly settlements with the comptroller of the State, and with the judge or chairman of the county court, and with the financial agent or treasurer of each municipality, and pay over to the same the amounts shown by the respective settlements to be due to each. The trustee shall make, under oath, a full and complete statement on the first Monday of October in each and every year of the condition of his office, setting out the aggregate amount of taxes collected, the amount not collected, giving State, county and municipality taxes separately, and a full statement of the disbursements of the same, and the amount on hand, and shall cause the same to be published in the newspaper published in said county, and if no paper is published in said county, shall cause the same to be published in the paper nearest the county site, to be paid for by the county. Annual settlements. Settlement with county. Sec. 79. Be it further enacted, That the trustee shall, before the first Monday in November in each and every year, submit the statements heretofore provided for to the comptroller, for the purpose of making settlements and accounting for and paying all taxes, and damages, penalties, fines, and interest by him collected for and on behalf of the State; and on such settlements he shall be allowed a credit, as herein provided, and none other. Sec. 80. Be it further enacted, That the trustee shall, on or before the time named in the preceding section, submit his account as county trustee to the judge or chairman of the county court, for the purpose of making a settlement and accounting for all taxes and pen.alties and all other county revenue collected by him for and on behalf of the county, and on such settlements shall be allowed credits, as specified herein. Sec. 81. Be it further enacted, That the trustee shall, To settle with on or before the first Monday in November of each year, submit the statement heretofore provided for in this Act to the mayor or proper officer of each municipality for the purpose of making final settlement and accounting for all taxes, damages, penalties, fines and interests by him collected for and on behalf of such municipality; and on such settlements he shall be allowed credit, as herein provided, and none other. Sec. 82. Be it further enacted, That any and all par municipality. Pailure to col Penalty for lect and disburse legally. ties entrusted with the collection and disbursement of against trus |