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approaches, made under this act, shall be deemed sufficient for the purpose of subsequent assessment of such bridge or approaches.

296. SALE OF BRIDGE, ETC., FOR TAX.] § 2. In default of the payment of the tax assessed against any such bridge company, as aforesaid, such bridge structure and approaches thereto, so far as the same are located within this state, together with the land on which the same is located, as described by the assessor, and the franchise belonging thereto, shall be sold for such tax at the same time and in the same manner as other real estate shall be sold in such county for delinquent taxes.

297. REPEAL.] § 3. All acts and parts of acts inconsistent with this act are hereby repealed.

298. EMERGENCY.] § 4. Whereas, by existing law such bridge structures cannot be sold for delinquent taxes, so as to convey a good title thereto, wherefore an emergency exists why this act should take effect immediately: therefore this act shall take effect and be in force from and after its passage.

AN ACT in relation to the collection of taxes and special assessments. [Approved and in force May 2, 1873.] WHEREAS certain requirements of the general revenue law of this state, relating to the mode of advertising the list of delinquent taxes and special assessments, to making application for judgment thereon, and the manner of making the tax sale, are impracticable; and whereas, it is desirable to remove existing defects as to the manner of collecting the taxes and special assessments: therefore,

299. WHEN DESCRIPTION IN SPECIAL ASSESSMENT DIFFERENT FROM TAX BOOKS.] 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: When a return to the county collector has been made or shall hereafter be made of any real estate delinquent for any special assessment, or annual installment thereof, levied by any incorporated city, town or village, or by any corporate authorities, commissioners or persons, pursuant to law, which assessment or installment thereof is required by law to be included in the advertisement and notice of application for judgment for state and county taxes, and the description or sub-division of any real estate described in such return is different from the description or sub-division thereof as described in the town or district collector's book returned to such county collector, it shall and may be lawful for the county collector to advertise all the real estate delinquent for any such assessment described in such return, according to the description thereof, as contained in such return; but such advertisement shall be made at the same time, and shall form part of his advertisement of real estate delinquent for state and county taxes. [See § 178–188.

300. HOW DESCRIBED.] § 2. The said real estate, so advertised, may be described in the county collector's delinquent return, according to the description thereof, as contained in such return and advertisement; and like proceedings shall be had to the application for judgment, and the judgment thereon, the sale and issuance of the certificate of the sale thereof, redemption from such sales and issuance of deeds thereon, as may be required by law to be had in regard to lands delinquent for state and county taxes.

301. CITY, ETC., MAY BUY IN AT SALE.] §3. Any incorporated city, town or village, or corporate authorities, commissioners, or persons interested in any such special assessment or installment thereof, may become purchaser at any sale, and may designate and appoint some officer or person to attend and bid at such sale on its behalf.

302. EMERGENCY.] § 4. Whereas many special assessments are now in process of collection, whereby an emergency exists why this act should take effect immediately therefore, this act shall take effect and be in force from and after its passage.

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AN ACT providing for the necessary revenue for state purposes. [Approved April 9, 1872. In force July 1, 1872.]

303. STATE LEVY FOR INTEREST.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That there shall be raised, by levying a tax upon valuation on the taxable property in the state, the following sums for the purposes hereafter set forth:

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For the payment of interest on state debt, and interest on funds which the state is now required to pay by law, $200,000 annually. [See § 118-120.

304. WHO TO COMPUTE.] § 2. The governor and auditor shall annually compute the separate rates per cent. as will produce the above amounts, and no more, anything in any other act providing for a different manner of ascertaining the amount of revenue to be levied for state purposes to the contrary notwithstanding; and when so ascertained, the auditor shall certify to the county clerks such separate rate per cent.—also such definite rates for other purposes as is now or may be hereafter provided by law-to be levied and collected as state taxes. 305. REPEAL.] § 3. All laws or parts of laws in conflict with this act are hereby repealed.

AN ACT to provide the necessary revenue for state purposes. [Approved May 3, 1873. In force July 1, 1873.]

306. LEVY FOR REVENUE PURPOSES.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That there shall be raised, by levying a tax by valuation upon the taxable property in this state, the following sums for the purposes hereinafter set forth:

For general state purposes, to be designated "Revenue fund," $2,500,000 upon the assessed value of property for the year 1873, and $1,500,000 annually thereafter; for state school purposes, to be designated "State School fund" (in lieu of the two mill tax therefor) $1,000,000 annually.

307. GOVERNOR AND AUDITOR TO COMPUTE.] § 2. The governor and auditor shall, annually, compute the separate rates per cent. required to produce not less than the above amounts, anything in any other act providing a different manner of ascertaining the amount of revenue required to be levied for state purposes to the contrary notwithstanding; and when so ascertained, the auditor shall certify to the county clerks the proper separate rates per cent. therefor, and also such definite rates for other purposes as are now or may hereafter be provided by law, to be levied and collected as state taxes.

§ 3. All laws or parts of laws in conflict with this act are hereby repealed.

ILLINOIS CENTRAL RAILROAD.

308. SEVEN PER CENT. OF THE GROSS INCOME.] § 18. In consideration of the grants, privileges and franchises herein conferred upon said company for the purposes aforesaid, the said company shall, on the first Mondays of December and June in each year, pay into the treasury of the state of Illinois five per centum on the gross or total proceeds, receipts or income derived from said road and branches, for the six months then next preceding. The first payment of such percentage on the main trunk of said road to commence four years from the date of said deed of trust, and on the branches, six years from the date aforesaid, unless said road and branches are sooner completed, then from the date of completion. And for the purpose of ascertaining the proceeds, receipts or income aforesaid, an accurate account shall be kept by said company, a copy whereof shall be furnished to the governor of the state of Illinois; the truth of which account shall be verified by the affidavits of the treasurer and secretary of such company. And for the purpose of verifying and ascertaining the accuracy of such account, full power is hereby vested in the governor of the state of Illinois, or any other person by law appointed, to examine the books and papers of said corporation,

and to examine, under oath, the officers, agents and employees of said company, and other persons. And if any person, so examined by the governor or other authority, shall knowingly and willfully swear falsely, or if the other officers making such affidavits shall knowingly and willfully swear falsely, every such person shall be subject to the pains and penalties of perjury. [Pr. L. 1851, p. 71, § 18.

309. LANDS TAXABLE WHEN CONVEYED—APPLICATION OF TAX, ETC.] § 22. The lands selected under said act of congress, and hereby authorized to be conveyed shall be exempt from all taxation under the laws of this state, until sold and conveyed by said corporation or trustees, and the other stock, property and effects of said company shall be, in like manner, exempt from taxation for the term of six years from the passage of this act. After the expiration of six years, the stock, property and assets belonging to said company shall be listed by the president, secretary, or other officer, with the auditor of state, and an annual tax for state purposes shall be assessed by the auditor upon all the property and assets of every name, kind and description belonging to said corporation. Whenever the taxes levied for state purposes shall exceed three-fourths of one per centum per annum, such excess shall be deducted from the gross proceeds or income herein required to be paid by said corporation to the state, and the said corporation is hereby exempted from all taxation of every kind, except as herein provi ded for. The revenue arising from said taxation, and the said five per cent, of gross or total proceeds, receipts or income aforesaid, shall be paid into the state treasury in money, and applied to the payment of interest-paying state indebtedness until the extinction thereof: Provided, in case the five per cent. provided to be paid into the state treasury, and the state taxes to be paid by the corporation, do not amount to seven per cent. of the gross or total proceeds, receipts or income, then the said company shall pay into the state treasury the difference, so as to make the whole amount paid equal, at least, to seven per cent. of the gross receipts of said corporation. [Pr. L. 1851, p. 71, § 22.

AN ACT to compel the trustees of the lands granted to the Illinois Central Railroad Company to execute their trust. [Approved March 28, 1873. In force July 1, 1873.]

WHEREAS, by act of congress, approved September 20, 1850, a grant of lands was made to this state for the purpose of aiding in the construction of a railroad from Chicago to Mobile, and between certain other points; and whereas the gen eral assembly of this state, by an act entitled "An act to incorporate the Illinois Central Railroad Company," approved February 10th, 1851, incorporated the Illinois Central Railroad Company, and granted to said company the said lands, with provision that they should be conveyed to and held and sold by certain trustees provided for in said act; and it was provided among other things that the said lands should be exempt from all taxation under the laws of this state until sold and conveyed by the said corporation or trustees; and whereas it was further expressly provided in said act, as a part of the condition of said grant and said exemption from taxation, that all lands remaining unsold at the expiration of ten years after the completion of the road of said company, and its branches as therein specified, should be offered at public sale annually until the whole should be disposed of, to the end that the same might become taxable at the earliest possible time after the expiration of that period; and whereas the said road and branches have been completed for more than fourteen years, and large tracts of said lands remain unsold, and no proper effort is made by said company or said trustees to sell the same according to the true intent and meaning of said act, and thereby the state is deprived of large revenues which it ought to derive from the taxation of said lands, and the other owners of property in the vicinity of said lands are compelled to bear more than their proportion of the burden of taxation; therefore,

310. LAND TO BE OFFERED FOR SALE ANNUALLY.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That it shall be the duty of the trustees named in section 15 of an act entitled "An act to

incorporate the Illinois Central Railroad Company," approved February 10th, 1851, or their successors in the trust in the said act mentioned, to offer at public sale annually all the lands by the said act granted, and by the state conveyed, or intended to be conveyed to the said Illinois Central Railroad Company, and by said company conveyed, or intended to be conveyed, to the said trustees by deed, dated March 24th, 1851, and which remain unsold, until the whole are disposed of. And for the sake of securing the speedy and proper execution of their trust pursuant to said act, it is hereby made the duty of the said trustees and their successors, upon some day during the months of October and November, 1873, and during the months of April and May in each year thereafter, until all said lands are disposed of, to offer for sale at public vendue, at the court house in each county, all such lands in such county then remaining unsold: Provided, this act shall not be so construed as to prevent said trustees from selling any of said lands at private sale.

311. NOTICE OF SALE.] § 2. Before making any sale in any county under the provisions of this act, the trustees shall give public notice thereof, by advertisement in some newspaper published in the county where the land to be sold is situated, which advertisement shall contain a description of the land and notice of the time, terms and place of sale, and shall be published for at least four successive week prior to the first day of sale.

312. HOW LANDS OFFERED, ETC.] § 3. At every such sale in any county all the lands lying in such county shall be offered for sale in such quantities as will be most advantageous in promoting a fair sale thereof, and not exceeding forty acres in one tract, and shall be sold to the highest and best bidder or bidders therefor, and no such lands shall be withheld or withdrawn from sale so long as any one will bid therefor any sum not less than $2 per acre. Said land shall be offered for sale in the order advertised, and when any tract is put up for sale the auctioneer or person selling shall cry the same for at least five minutes.

313. LANDS SOLD CONVEYED-TAXABLE.] § 4. Upon the making of any such sale the trustees shall make and deliver to the purchaser or purchasers a deed of conveyance vesting the title to the land sold in such purchaser or purchasers so that the said land shall thereafter become immediately taxable: Provided, that when any such sale shall be made upon time, the said trustees may require for the deferred payments note or notes, to be secured by mortgage or deed of trust, in such form and upon such terms as may be deemed best.

314. PROCEEDINGS TO COMPEL SALE.] §5. In case the said trustees, or their successors, shall fail or refuse to offer the said lands for sale in good faith in the manner herein provided, and sell the same to the highest and best bidder or bidders, when a sum not less than $2 per acre shall be bid therefor, it shall be the duty of the attorney general of this state to file in the supreme court of this state a petition praying the court for a mandamus to compel the said trustees and their successors in office to make sale pursuant to the terms of this act; and the said trustees may be notified in the same manner as defendants in cases of mandamus are notified. And the said supreme court are hereby vested with jurisdiction to compel the said trustees to offer the said lands for sale, and sell and convey the same in the manner herein provided; or in case of neglect or refusal, to appoint one or more commissioners or masters in chancery to make such sales and conveyances, and to fix the terms and times of sale, and generally to make all orders in the premises which the court shall deem proper to insure the execution of their duties according to the true intent and meaning of said section 17 of said act of incorporation, not inconsitent with the terms of this act.

CHAPTER 121.

ROADS AND BRIDGES.

IN COUNTIES UNDER TOWNSHIP SECTION

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61. Application of fines.

62. Sidewalks-trees-fencing hedge.

63. Farm crossing under road.

64. When owner may connect fence to bridge, etc.

65. Width of roads.

66. Notice against fast driving on bridges.

67. Penalty for fast driving, etc.

68. Ditches, etc.

69. Altering, widening, vacating and laying out roads.

70. Petition.

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10. Duties of commissioners of highways.

11. Treasurer-his duties-bond.

75.

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When for laying out, altering or widening road.
Damages to be first ascertained.

13. Meetings of commissioners.

77. Owner's damages may be agreed upon, etc.

14. Road labor and tax assessed.

78.

Summoning jury to assess damages.

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Notice to owners.

16. What taxed-limitation-payment to city, village,

80.

Manner of selecting jury.

etc.

81.

Challenge of jurors-notice to owners.

17. Road labor and tax lists.

82.

Notice to unknown owners.

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Service of notice.

copies.

84.

Oath of jury-practice.

19. Overseers to add names omitted, etc.

85.

Trial-judgment.

20. Credits for labor on private roads.

26.

Separate assessments-continuances, etc.

21. Notice of tax and that same may be worked out. 22. Penalty against commissioners.

87.

Final decision of commissioners-notice.

88.

Commissioners may revoke proceedings.

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89.

24. Duties of overseers.

Order to alter, widen or lay out road-plat-filing papers-recording,

25. Refusal to serve-vacancies.

90.

When damages are released or agreed upon.

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Inducements may be offered.

92.

28. Notice to work on roads-where work may be done.

93.

Town clerk's record, evidence-effect of same.
Private roads.

29. Full number of days to be worked-commutation.

30. Payment of commutation.

31. Teams, etc., may be required.

32. Substitute may be furnished.

94. Limitation of time to open.

95. Time to gather crops and remove fences.

96. Payment for work on private road.

97. Roads on town and county lines.

33. Idlers, etc.-penalty.

98.

34. Penalty for neglect to appear, etc.

99.

Allotment of repairs-division of expense, etc.
Appeals-to whom taken.

35. Complaint of overseer against delinquent.

100.

Trial of appeal-power of the supervisors appealed

36. Summons.

to.

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