numbered range in the county, and ending with the highest numbered section, township and range, with the names of the persons or parties in whose names each subdivision was listed opposite each subdivision, on the margin or in a column provided for that purpose, with the valuation of each tract, and the several species of taxes, and the total of all the taxes carried out in separate columns opposite each tract, in the same manner as provided in the alphabetical list of names.

Third. A list of all the city or town lots in each city or town Same. in the county, commencing with the lowest number and ending with the highest number in each city or town, with the name of the person or party listing each lot or part of lot opposite the same, and the valuation and several species of taxes, and total taxes carried out in separate columns, in the same manner as hereinbefore provided in respect to personal property and lands.

duplicate.

SEC. 35. The tax list, when completed, shall be kept by the List and County Clerk as the property of the county; the Clerk shall also prepare a duplicate of the tax list for his county, and deliver the same to the County Treasurer on or before the first day of December following the date of the levy for the current year.

SEC. 36. The tax list and duplicate shall be as nearly as prac- Form of. ticable in the following form, to-wit :

warrant of

SEC. 37. An entry is required to be made upon the tax list and Entry and its duplicate, showing what it is, and for what county and year it is, county and the County Commissioners shall attach to the lists their war- sioners, on tax list rant, under their hand and official seal, in general terms requiring the Treasurer to collect the taxes therein levied according to law; and no informality in the foregoing requirements shall render any proceedings for the collection of taxes illegal; the County Clerk shall take the receipt of the County Treasurer on delivering to him the duplicate tax list, with the warrant of the County Commissioners attached, and such list shall be full and sufficient authority for the collection, by the Treasurer, of all taxes therein contained.

treasurer

taxes.

SEC. 38. The County Treasurer of each county shall be the County collector of the taxes, and it shall be the duty of the Treasurer to collector of attend at the county seat at all times, to receive the taxes not yet paid, and he is also authorized and required to collect, so far as practicable, the taxes remaining unpaid on the list of the former year or years; in all cases where taxes are paid, he shall give a receipt to the person paying the same.

funds taxes

paid.

SEC. 39. State warrants are receivable for the amount payable With what into the State Treasury, on account of the general State tax, county may be warrants are receivable at the treasury of the proper county for the amount payable into the county treasury, and city warrants shall be received for city taxes; but United States treasury notes, or their equivalent only, are receivable for school taxes and State sinking fund taxes; and such other taxes as are or may be required by law to be paid in cash, and road and poll taxes may be discharged as provided in section thirty.

ceipt

SEC. 40. Whenever any taxes are paid to the County Treasurer, Tax rethe Treasurer shall make out and deliver to the person paying the taxes, a receipt for the same, which shall specify the land or property on which such tax was assessed, according to its description on the tax duplicate, or in some other sufficient manner, and shall also specify the amount of each separate and distinct fund, in separate line or columns, and whether the said funds were paid in cash, in State warrants, county or road orders, or Supervisors' receipts, as the case may be.

SEO. 41. The tax receipt shall be substantially in the following Their form, form, to-wit:

be num

secutively.

SEC. 42. All tax receipts issued by the County Treasurer shall They shall be numbered consecutively, commencing with number one on the bered confirst receipt issued for the taxes of any one year, and he shall not receipt for more than one year's taxes on the same property in one tax receipt, but shall keep a separate and distinct series of numbers of receipts issued for the taxes of each year for which the same have been levied and assessed in this State.

treasurer

SEC. 43. Whenever any taxes are paid, the Treasurer shall County write on the tax duplicate, opposite the description of the real estate shall enor personal property, whereon the same were levied, the word dorse pay"paid," together with the date of such payment and the name of duplicate. person paying the same.

the

ments on!

cash book.

SEC. 44. The County Treasurer is required to keep a cash book, Shall keep in which he shall enter an account of all money by him received, specifyimg in proper columns provided for that purpose, the date of the payment, the number of the receipt issued therefor, by whom paid, and on account of what fund or funds the same was paid, whether State, county, school, road, sinking fund, or otherwise, and the amount paid in warrants, orders or receipts, each in a separate column, and the total amount for which the receipt was given, in another column; and the Treasurer shall keep his account of money received for and on account of taxes, separate and distinct from moneys received on any other account; and shall also keep his account of money received for and on account of taxes levied and assessed for any one year, separate and distinct from those levied and asand all entries in said cash book, of money other any year; received for taxes, shall be in the numerical order of the receipts

sessed for

issued therefor.

receipts for

fines, &c.

SEC. 45. Whenever the Treasurer receives money, warrants or Treasurer's orders on account of licenses, fines or any other account, except licenses, taxes, he shall make duplicate receipts for the same, and deliver one to the person making such payment, and the other to the County Clerk, and shall forthwith enter the same in his cash book as in case of money received for taxes.

SEC. 46. The cash book above provided for shall be as nearly Cash book: as practicable in the following form, to-wit: