Term, 442; 5 Term, 21; 2 East, 166; 7 Term, 60; 5 East, 478; Dwarris, 712; Smith, Com. 655.

244. In construing a doubtful clause in a statute, it will often be a question whether the clause be a substantive independent clause, or only a qualification of an antecedent one. It is difficult to lay down any precise rule applicable to all such But when a section is by way of proviso, or in the nature of an exception, it must be regarded as dependent, unless a manifest intent, apparent upon an examination of the entire act, forbids it. Smith, Com. 711.

cases.

245. A saving clause must relate to a thing in esse. The nature of a saving clause is to preserve a former right, and not to create a new one. It may restrain or qualify the purview, or body of the act, but is never allowed to overturn or enlarge it. Smith, Com. 711.

246. There is a known distinction in law between an exception in the enacting and in the proviso clause of a statute. If in the former, it must be negatived in pleading—if in the latter, it need not be. Smith, Com. 712; Dwarris, 661; 1 Term, 114; 8 Term, 542; Foster, 430; East, P. C. 167.

247. Where it is apparent that a statute, in the delegation of a power, reposes a special trust and confidence in the appointee of it, it cannot be delegated. 11 Coke, 64; Smith, Com. 713; 26 Wendell, 485.

APPENDIX.

FOR the convenience of the profession, and with a view to the completeness of this work, the author appends an abstract of a tax title, which, he trusts, will be acceptable, especially to conveyancers. The law of Illinois, enacted February 26, 1839, is the basis of the abstract, and that is selected because it is more familiar. The bar and conveyancers will be enabled to obtain, from an abstract founded upon that statute, the general requisites of such a document. Nothing more can be expected, inasmuch as the abstract must vary according to the provisions of the respective statutes under which the tax sales may have been made.

ABSTRACT

Or A Tax Title To LOT 1, BLOCK 1, in the ORIGINAL PLAT OF THE CITY OF CHICAGO, ILLINOIS, ACQUIRED UNDER A SALE MADE MAY 18, 1840, FOR THE TAXES OF 1839.

1. John Doe was appointed assessor of the justice's district within which the lot in question was situated, by the County Commissioners' Court of Cook County, at the March term thereof, 1839, and on the 8th day of March, took and subscribed the following oath of office, to wit:

I, John Doe, do solemnly swear that I will faithfully and impartially perform the duties required of me as assessor of taxable property in the County of Cook, according to the best of my skill and judgment.

Subscribed and sworn to before me,

this the 8th day of March, 1839.

LOUIS D. HOARD,

Clerk of the Circuit Court of Cook County, Illinois.

JOHN DOE.

March 9, 1839, the clerk of the County Commissioners' Court delivered to the said assessor an abstract of the taxable lands in the said assessor's district.

May 1, 1839, the said assessor returned to the county clerk his assessment list, in substance as follows, to wit:

"List of Property in the First District, in the County of Cook, with the Names of the Owners, and the Value of the Property, assessed by John Doe, for the year 1839.

2. March 8, 1839, Richard Roe was appointed collector of the County of Cook, by the county commissioners, and took and subscribed the oath, and executed and delivered the bond required by law.

3. The County Commissioners' Court of Cook County, at the June term, 1839, by an order of record, levied a tax of four mills on each dollar's worth of taxable property in the county.

4. The amount of tax charged upon the lot in question, for the year 1839, was as follows, viz. :

5. August 20, 1839, the lists of taxable property returned by the assessors, were delivered by the clerk of the County Commissioners' Court, to the collector aforesaid, and a duplicate receipt thereof was filed in the clerk's office. This list is a transcript of the assessor's return.

6. March 10, 1840, the collector advertised, in the “Chicago Democrat,” the delinquent list in the manner following, that is to say:

The caption of the advertisement is in these words, viz. :

"List of lands, and other real estate, situated in the County of Cook and State of Illinois, upon which the taxes remain due and unpaid, for the year herein set forth.

The notice of the collector, appended to the list, is in these words: "The owners of the lands, and other real estate described in the foregoing list, and all others who may be interested in said property, are hereby notified that I shall, on the first day of the next ensuing term of the circuit court of the said County of

Cook, to be holden at the Court House in the City of Chicago, on Monday, the first day of May, 1840, make a report of the foregoing list of delinquents, and apply to said court for an order to sell the said lands and other real estate described therein, for the purpose of satisfying the tax, interest and costs charged against the same respectively, and specifically mentioned in the said list; and the said owners, and others interested, are further notified that, on the second Monday next succeeding the said term of the said court, I shall expose to public sale all of the lands and other real estate against which judgment shall be pronounced by the said court, and for the sale of which such order shall be made, for the amount of taxes, interest and costs due thereon.

Chicago, March 10, 1840.

RICHARD ROE, Collector of Cook County, Illinois.

To this advertisement is appended a certificate of the printer and publisher of the Chicago Democrat, in these words, namely:

"I, John Wentworth, printer and publisher of the Chicago Democrat, a weekly newspaper printed and published in the City of Chicago, in the County of Cook and State of Illinois, do hereby certify that the foregoing list, and notice thereto attached, was published in said newspaper on the 10th day of March, 1840; and that the number of said paper in which said list and notice was published, was delivered by carriers, or transmitted by mail, to each of the subscribers to said paper, according to the accustomed mode of business in said office.

Chicago, March 12, 1840."

JOHN WENTWORTH,

Printer and Publisher of the Chicago Democrat.

7. A copy of said advertisement, together with the certificate of the said printer &c., was filed in the office of the clerk of the said circuit court, May 1, 1840.

8. On the said first day of May, the collector aforesaid made a report of the delinquent list to the said court in these words:

"List of lands and other real estate, situated in the County of Cook and State of Illinois, on which taxes remain due and unpaid for the year herein set forth :

I, Richard Roe, collector within and for said county, do hereby certify that the foregoing is a true copy of the delinquent list, upon which the taxes remain due and unpaid for the year 1839, and that I have been unable to find any personal property belonging to the owners whose names are mentioned in said list, within the said county, of value sufficient to satisfy said taxes, interest and costs, by a seizure and sale thereof.

RICHARD ROE, Collector.

9. The said report and certificate of the printer were recorded by the clerk of said court, May 1, 1840.

10. On the 6th day of May, 1840, the said court rendered judgment upon such delinquent list, in these words, to wit:

Whereas, Richard Roe, collector of said county, returned to the circuit court of said county, on the first day of May, 1840, the following tracts and parts of tracts of land, as having been assessed for taxes by the assessor of said county of Cook, for the year 1839, and that the taxes thereon remained due and unpaid on the day of the date of the said collector's return, and that the respective owner or owners have no goods and chattels within his county, on which the said collector can levy for the taxes, interest and costs due and unpaid on the following described lands, to wit:

And whereas, due notice has been given of the intended application for a judgment against said lands, and no owner hath appeared to make defence or show cause why judgment should not be entered against the said lands for the taxes, interest and costs due and unpaid thereon, for the year or years herein set forth: Therefore, it is considered by the court, that judgment be, and is hereby entered against the aforesaid tract or tracts of land, or parts of tracts, in the name of the State of Illinois, for the sum annexed to each tract or parcel of land, being the amount of taxes, interest and costs due severally thereon; and it is ordered by the court, that the said several tracts of land, or so much thereof as shall be sufficient for each of them to satisfy the amount of taxes, interest and costs annexed to them severally, be sold, as the law directs.

11. The precept issued May 13, 1840, and was in these words:

Whereas, Richard Roe, collector of said county, returned to the circuit court of said county, on the first day of May, 1840, the following tracts and parts of tracts of land, as having been assessed for taxes by the assessor of said county of Cook, for the year 1839, and that the taxes thereon remained due and unpaid on the day of the date of the said collector's return, and that the respective owner or owners have no goods and chattels within his county on which the said collector can levy for the taxes, interest and costs due and unpaid on the following described lands, to wit: