The common council shall also, annually, levy and collect a tax of one mill on the dollar on all real and personal estate in said city made taxable by the laws of this state, to provide a sinking fund for the liquidation of the general bonded debt of said city, which amount shall be invested in the purchase of the bonds of said city, if they can be purchased upon satisfactory terms. All city bonds so purchased shall be immediately retired and canceled.

7. TAX FOR SEWERAGE.] In force April 22, 1871. SEC. 1. That the legislative authority of any such city which now has, or may hereafter have, established a system of sewerage for such city, shall have power, annually, to levy and collect a tax upon the taxable real and personal estate of any such city, not to exceed one mill on a dollar, for the extension and laying of sewers therein and the maintenance of such sewers, which tax shall be known as "The Sewerage Fund Tax," and shall be levied and collected in the same manner that other general taxes of any such city are levied and collected: Provided, however, that the board of public works of such city, if any, or the head of the sewer department of such city, shall first certify to such legislative authority the amount that will be necessary for such purpose.*

8. WATER WORKS TAX.] Ibid. SEC. 2. The legislative authority of any such city which now has, or which may hereafter have, established water works, for the supply of water to the inhabitants thereof, shall have power to annually levy and collect a tax upon the taxable real and personal estate of any such city, not to exceed one mill on the dollar, for the extension of water mains or pipes therein and the maintenance of such water works, which tax shall be known as "The Water Fund Tax," and shall be levied and collected in the same manner that other general taxes of any such city are levied and collected: Provided, however, that the board of public works of such city, if any, or the head of the water department of such city, shall first certify to such legislative authority the amount that will be necessary for such purposes, and shall further certify that the revenue or income from such water works will be insufficient therefor.†

9. STREET LABOR TAX ABOLISHED.] Act February 13, 1863, chap. 8. SEC. 3. The provision heretofore in force, requiring every male resident of the city, over the age of twenty-one years and under the age of sixty years, to labor three days in each year upon the streets and alleys, or to commute therefor at the rate of fifty cents for each day's labor, is hereby abolished.

10. IMPROVEMENTS ON SCHOOL LANDS-TAXATION OF.] Ibid. SEC. 4. All improvements on any school or canal lands or lots, and all improvements on the wharfing privileges in said city, together with the interest of the lessees or occupants in the premises, whether by lease, covenant or deed, shall be subject to taxation as real estate. And the personal property, of the owner of such improvements, shall be liable for such taxes, and upon failure to pay the same the collector may levy upon and sell the goods and chattels of such occupant or lessee, for the payment thereof and costs. And in case such lessee or occupant shall have no personal estate, and neglect to pay the

* Ante, section 1, article 6, and chapter 5, section 59; post, chapter 16, sections 25 and 38. ↑ Ante, section 1, article 8.

taxes, the interest of such lessee or occupant in such premises, together with the improvements, may be sold as real estate: Provided, the purchaser shall acquire no greater rights in the land than the tenant or occupant thereof had, but shall take the same subject to all the covenants and agreements in relation thereto.

11. INSURANCE COMPANIES TO PAY PER-CENTAGE ON PREMIUMS-PENALTY FOR FAILURE.] Ibid. SEC. 5. All corporations, companies or associations, not incorporated under the laws of this state, engaged in said city in effecting fire, marine or life insurance, shall pay to the city treasurer the sum of two dollars upon the hundred dollars, and at that rate upon the amount of all premiums, which, during the half year ending on every first day of July and January, shall have been received or have been agreed to be paid, for any insurance effected or agreed to be effected in said city, by or with such corporations, companies or associations respectively.* Every person who shall act in said city as agent, or otherwise, for or on behalf of any such corporation, company or association, shall, on or before the fifteenth day of July and January in each year, render to the city comptroller a full, true and just account, verified by his oath, of all premiums which, during the half year ending on every first day of July and January, preceding such report, shall have been received by him or any other person for him, or shall have been agreed to be paid, for or in behalf of any such corporation, company or association, and shall specify in said account the amounts received for fire, marine and life insurance respectively. Said agents shall also pay over to the city treasurer, at the time of rendering the aforesaid account, the amount of rates for which the company or companies represented by them are severally chargeable by virtue hereof. If such account be not rendered on or before the day hereinbefore designated for that purpose, or if the said rates shall remain unpaid after that day, it shall be unlawful for any corporation, company or association, so in default, to transact any business of insurance in said city, until the said requisitions shall have been fully complied with; but this provision shall not relieve any company from the payment of any risk that may be taken in violation hereof. Any person or persons violating any of the provisions of this section shall be subject to indictment, and upon conviction thereof in any court of competent jurisdiction, shall be fined in any sum not exceeding one thousand dollars, or imprisoned not exceeding six months, or both, in the discretion of the court. Said rates may also be recovered of such corporation, company or association, or its agent, by action in the name and for the use of said city as for money had and received for its use.

12. DISPOSITION OF INSURANCE RATES COLLECTED.] Ibid. SEC. 6. The comptroller shall keep three separate accounts of the moneys received from said insurance agents, one of which shall embrace all rates collected on premiums for fire insurance; the second, all rates collected on premiums for marine insurance, and the third, all rates collected on premiums for life insurance. The first insurance rates shall be used only for the purpose of pro

* See act entitled "Insurance," approved March 11, 1869; Gross' statutes, volume 1, page 368. Also act for assessment of property and levy and collection of taxes, approved March 30, 1872, chapter 8.

moting the efficiency of the fire department of said city, and providing a fund for the relief of disabled firemen; the marine insurance rates shall be exclusively appropriated to the improvement of the river and harbor; and the life insurance rates, to such sanitary measures as may be deemed necessary for the promotion of the public health.

13. CERTAIN SECTIONS OF ACT OF 1852 REPEALED.] Ibid. SEC. 7. Sections six, seven, eight and nine of an act approved June 21st, 1852, and entitled "An act to incorporate the firemen's benevolent association, and for other purposes," and all other acts and parts of acts, so far as they require any individual, association or corporation engaged in the business of insurance, or any agent thereof, to pay any money to said firemen's benevolent association, upon their business profits or premiums, are hereby repealed.

CHAPTER 10.

ASSESSMENT AND COLLECTION OF TAXES AND SPECIAL ASSESSMENTS.*

The act contained in chapter 11, being a new law as to assessment and collection of taxes in cities, not being in force until July next (1873), it was deemed proper to insert this chapter notwithstanding many of its provisions are repealed by that act.

31.

All property, real and personal, in city to be
taxed-No exemption by any local law.
No irregularity or informality in assessment
to vitiate the tax.

32.

33.

Special assessment warrants when issued. Same to be delivered by comptroller to collector.

*

1. TAX COMMISSIONER-HOW APPOINTED-BOND.] Act March 9, 1867, chap. 1. SECTION 1. The mayor shall, on the first Monday of March, A.D. 1867, or as soon thereafter as practicable, and quadrennially thereafter, appoint, by and with the advice and consent of the common council, a commissioner of taxes, who shall have been a resident of the city for three years and a freeholder in said city for at least one year prior to his appointment. Said commissioner shall take and subscribe an oath of office, and shall enter into a bond in the penal sum of ten thousand dollars, with two or more sureties to be approved by the mayor, for the faithful performance of his official duties. The salary of said commissioner shall be annually fixed in the appropriation bill by the common council.

2. CITY TO BE DIVIDED INTO ASSESSMENT DISTRICTS.] Ibid. SEC. 2. The commissioner first appointed shall, immediately after his qualification, proceed to divide said city into as many and such convenient assessment districts, not exceeding eight, as he shall deem expedient, which shall be known and designated numerically: Provided, however, in making such districts, regard shall be had to the natural divisions of said city: And provided, further, that such division of said city into districts shall be submitted to, and be subject to the approval of, the common council: And provided, further, that such districting shall only be subject to modification or alteration by a vote of three-fourths of all the aldermen elected, such vote to be taken by ayes and nays, and entered on the records of the council.

3. RECORD OF TAXABLE PROPERTY TO BE KEPT-CLERKS-RECORDS OF DEEDS AND MAPS TO BE EXAMINED.] Ibid. SEC. 3. Said commissioner shall keep, in suitable books to be provided for that purpose, a record of all information which he may be able to obtain in respect to the taxable property and persons liable to taxation in said city, and all changes in the ownership of real estate in said [city] of which he can obtain information. He shall have power to appoint suitable persons as clerks in said office, the number to be limited and salaries fixed by the common council,† whose business it shall be, under his direction, to make, and from time to time, amend and correct, the record of the property in the office of said commissioner, both as regards the ownership and extent of such property, by a daily examination of maps and conveyances which shall be left for record in the office of the recorder of Cook county, and also all maps in the office of the board of public works, which examination he shall be entitled to make free of all charges whatsoever during office hours.

4. ASSESSOR

QUALIFICATIONS OF BOARD OF ASSESSORS.] Ibid.

SEC. 4. The common council shall, on the first Monday of March, A. D. 1867,* or within thirty days from said time, and biennially thereafter, appoint, by ballot, one assessor for each division of the city, who shall be a free-holder in said division, and have resided therein at least one year preceding his appointment. The said commissioner of taxes, and the said assessors, shall constitute the "board of assessors," the said commissioner being ex-officio president of said board.

5. ASSESSORS' OATH AND BOND-THEY MAY ADMINISTER OATHS.] Ibid. SEC. 5. Said assessors, so appointed, shall take and subscribe an oath of office, and shall enter into bonds in the penal sum of five thousand dollars, with two or more sureties, to be approved by the mayor, for the faithful performance of their duties. The commissioner of taxes is hereby authorized to administer any oath required to be taken by this act or by any law of this state. The said assessors are also hereby severally authorized to administer any oath required by this act, or by the revenue or assessment laws of the

state.

6. ADDITIONAL ASSESSMENT DISTRICTS AND ASSESSORS THEREFOR.] Act April 19, 1869. SEC. 2. The commissioner of taxes may recommend, and the common council may approve of, additional assessment districts, and may appoint assistant assessors, not to exceed one for each district, and when appointed they shall give bonds and take an oath of office and have the same powers as assessors in their districts, and the common council shall fix their salaries at not to exceed one hundred dollars per month while employed, and they may be employed from May first to December first each. year.†

7. VALUATION OF PROPERTY, WHEN AND HOW MADE-WHEN COMPLETED.] Act March 9, 1867, chap. 1. SEC. 6. The assessors shall, as soon after the first Monday of May in each year as may be, under the direction and supervision of the commissioner of taxes, proceed to examine and determine the valuation of the taxable real and personal estate in their respective districts. Schedules of all the taxable real estate in the several districts shall be furnished by the commissioner of taxes to aid them in the performance of their duties, upon which they shall enter their valuations. Said commissioner, in making out said schedules, may take as his guide the assessment list or collector's book of the previous year, and the list of subsequent conveyances, and such other data as he can find to make them as nearly correct as possible. Said appraisal, together with their appraisal of all the personal estate taxable in said city, shall be completed and filed in the office of said commissioner on or before the first Monday of August, in each year, unless further time shall be granted by the common council.

8. ALL PROPERTY IN CITY TO BE ASSESSED AT TRUE VALUE-RAILROADS, HOW ASSESSED.] Ibid. SEC. 7. Said assessors shall not in any case assess taxable real or personal estate any less than its real or true value, as defined by the state revenue laws. All personal property, of every nature and kind, having its actual situs within the city, shall be assessed for muni

Ante, chapter 2, sections 6 and 7, post; chapter 11, sections 2 and 6.

+ Ante, chapter 3, sections 3 and 35.