Sewerage and water taxes.

fire, in whole or in part, before the levy of the municipal taxes of such city thereon, or before the municipal taxes levied thereon shall have been collected, it shall and may be lawful for the mayor of such city or town-if there be no mayor, then the president of the board of trustees, the city comptroller, if there should be one; and if not, then the city clerk or town clerk, and the tax commissioner, if there should be one; if not, then the chairman of the finance committee of the city council, or board of trustees-to rebate or remit so much of such tax or taxes, so levied upon such property, as in their opinion should be rebated or remitted by reason of such property having been, in whole or in part, destroyed by fire.

244. REDUCE OR RELEASE TAX OR ASSESSMENT.] § 2. That whenever, in any incorporated city or town in this state, any large portion of the taxable property of such city shall have been or shall hereafter be destroyed by fire, so as to seriously impair or affect the ability of the property owners of such city or town to pay taxes or special assessments thereon, and an appropriation bill has been made or passed, or special improvements ordered before such fire, and the tax or assessment for the payment or raising of the same has not been levied or collected, it may be lawful for the city council or board of trustees of any such town to alter, revise, change, reduce or vacate, or repeal such appropriation bill, or any part of the same, and to order the discontinuance of said special improvements, or any of the same, or to reduce the amount of taxes or special assessments ordered to be levied, or assessed, or collected for any general or special purpose, and to pass a new appropriation bill; which new appropriation bill shall have the same force and effect as if the same had been passed within the time prescribed by the charter of any such city or such corporate town.

245. EMERGENCY.] § 3. Whereas a large amount of property listed for taxation in the city of Chicago, and in other cities and towns of this state, has been destroyed by fire before the taxes thereon have been paid, which taxes it would be unjust to collect, it is declared that an emergency exists that this law go into force immediately, and therefore it is enacted that this law shall be in force from and after its passage.

SEWERAGE AND WATER TAXES.

AN ACT in relation to the levy and collection of taxes for sewerage and water works in the cities of this state that may have established a system of sewerage and water works for such city. Approved and in force April 22, 1871. L. 1871-2, p. 754.]

246. SEWERAGE FUND TAX.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the legislative authority of any such city which now has or may hereafter have established 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. [See § 62, item 29.

247. WATER FUND TAX.] § 2. The legislative authority of any such city which now has or which may hereafter have established water works, for the sup ply 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,

Taxes.

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.

248. EMERGENCY.] § 3. Whereas the health and good government of such cities require that they severally possess the power and authority conferred by this act upon such cities, and the officers thereof, without any delay, it is hereby declared that an emergency exists that this law should be in force from and after its passage.

TAXES.

AN ACT in regard to the assessment of property, and the levy and collection of taxes by incorporated cities in this state. [Approved April 15, 1873. In force July 1, 1873.]

249. PURPOSES FOR WHICH TAXES MAY BE LEVIED.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all incorporated cities in this state, the city council may, by ordinance, annually levy and collect city taxes on real and personal property within the city:

First-For general and contingent expenses, or any other expenses not herein otherwise provided for.

Second-For supplying and maintaining schools, and erecting and repairing school houses.

Third-For the erection of a city market, bridewell, or house of correction, or other public buildings, purchase of grounds therefor, the building of bridges, improvement of the river or harbor, for improving the sanitary condition of the river or harbor, or any other permanent improvement.

Fourth-A tax of sufficient amount to meet the interest accruing on the indebtedness of the city.

Fifth-To provide for a sinking fund or funds, for the payment of the general or special indebtedness of the city; and no city shall hereafter contract any debt without at the same time providing for the annual levy and collection of a direct tax sufficient to pay the interest, and the principal when it falls due. All money raised for any sinking fund shall be invested in the purchase of bonds of said city-such purchase to be made from time to time, as directed by the mayor; and all bonds so purchased shall be immediately retired and canceled, in the presence of the city council, at some stated meeting thereof. No sinking fund shall be used for any other purpose than the purchase of city bonds or the pay. ment of the city indebtedness upon account of which such sinking fund was raised: Provided, that no tax shall be levied under this section, unless two-thirds of all the aldermen elected shall vote in favor of the same.

Sixth-A tax of sufficient amount, when required, to provide for the expense incurred in making any public improvement, caused by any casualty or accident happening after the making of the annual appropriations for such year, or to pay any judgment that may have been recovered against the city during such previous year.

Seventh-To levy taxes for the building, extension and maintenance of sewers; for the laying and extension of water mains or pipes, and for establishing and maintaining of water works; for the lighting of the city, and to establish and maintain gas works. [See § 89, 90.

250. ASSESSOR AND COLLECTOR.] §2. There shall be one assessor and one collector, who shall be elected by the people at the time fixed by law for electing the mayor of the city, and the term of office of the collector shall be the same as that of the mayor, and the collector shall give bonds for the faithful performance of the duties of his office, in such manner, form and amount as the common council may by ordinance provide. The city council may authorize such assessor to appoint such number of assistant assessors as the city council may adjudge necessary. The city council may prescribe the duties and define the powers of

Taxes.

such assessor (and of such assistant assessors, if appointed,) by ordinance: Provided, that such assessors shall have the same powers that assessors may possess under the general laws of the state for the assessment of state and county taxes, not inconsistent with this act; and the city council may, by ordinance, prescribe the form of all assessment books or rolls.

251. RULE OF ASSESSMENT-PROPERTY TO BE ASSESSED.] § 3. The assessor shall assess all taxable real and personal estate at 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 municipal purposes, whether the owner resides in the city or not; this provision to extend to and include the property of railroads and the proportion of rolling stock of all such railroads or railway companies as run cars or trains into the city, by lease of road-bed or track, the same as though such companies owned the track or road-bed; such railroad property to be assessed, and such proportion to be ascertained and apportioned in accordance, as near as may be, with the statutes regulating the manner of listing and valuing the property of railroads for state and county taxation.

252. OF WHAT TIME ASSESSED.] § 4. Personal property shall be listed for municipal purposes with reference to the quantity on hand and owned on the first day of May in the year for which the property is required to be listed, including the property purchased on that day.

253. GENERAL REVENUE LAW APPLIES.] § 5. All the provisions of the general revenue laws of this state, so far as the same are applicable, concerning the levy and assessment of taxes for state and county purposes, and the duties of assessors, shall be in force and apply to all cities in this state, unless in conflict with this act.

254. TIME TO HEAR OBJECTIONS-NOTICE.] § 6. When the assessor shall have completed the assessment of the taxable real and personal estate of said city, he shall file the same in the city clerk's office; and the mayor, city clerk and assessor shall fix upon a day, not less than seven nor more than thirty days from the date of the filing of said assessment, for the hearing of objections to the assessment; and they shall give notice of the time and place of such hearing by written or printed notices, one to be posted in each ward in such city at least one week before the day fixed for such hearing, and by one insertion in a newspaper published in the city, (if any there shall be,) at least one week before the day fixed for such hearing. Any person feeling aggrieved by the assessment of his property may appear at the time specified and make his objections.

255. EQUALIZATION HEARING OBJECTIONS.] § 7. The said mayor, city clerk and assessor, constituting the board of equalization, shall meet at the time and place designated to revise and correct the said assessments. They shall hear and consider all objections which may be made, and shall have power to make all proper corrections, and supply omissions in the assessment, and, for the purpose of equalizing the same, to alter, add to, take from, and otherwise correct and revise the same. They shall continue in session during three business hours of each and every secular day, for not less than three nor more than ten successive days, as the city council may direct. Thereafter no change, amendment or alteration shall be made, nor shall any tax or portion thereof be refunded. A ma jority of said board shall constitute a quorum.

256. TAX BOOKS-DUTIES OF CLERK, MAYOR, ETC.] § 8. When such revision has been completed, the same shall be deposited with the city clerk, who shall enter in a book or books, to be prepared for that purpose, a complete list of all the taxable real and personal estate in said city, according to the assessment as returned by said assessor, and revised by the board of equalization, showing, in a proper column ruled for that purpose, the names of the different owners, so far as they appear in said revised lists, and in another column the amount of the valuation made in each case. Said book or books shall also have ruled therein an appropriate column for extending or inserting the amount of taxes which may

Taxes.

be levied upon said property. Said book or books shall constitute the tax list of real and personal estate for such year. The clerk shall also add up the valua tions in such list, and the aggregate amount thereof shall be entered by him at the foot of the appropriate column in the last page. When the said tax list shall have been so completed, it shall be signed by the mayor, city clerk and assessor, or a majority of them, and left in the custody of the city clerk.

257. ORDINANCE LEVYING TAX-LIMITATION.] §9. The city council shall thereupon, by ordinance or resolution, levy such sum or sums of money as may be necessary for the several purposes for which taxes are herein authorized to be levied, specifying the purpose for which the same are levied; but the aggregate amount of taxes levied for any one year shall not exceed the rate of three per cent. upon the aggregate assessed valuation of all property assessed. [See § 89. 258. EXTENDING TAX-WARRANT-DELIVERY TO COLLECTOR-RECEIPT.] § 10. It shall be the duty of the city clerk to estimate the several taxes levied by the common council, computing them together as one tax, and to insert the total amount of such taxes in the appropriate column of said tax list, opposite to the person or property chargeable therewith. When completed the city clerk shall attach to said tax list a warrant, under the corporate seal, signed by the mayor and city clerk, directed to the collector, commanding him to make, levy and collect as the taxes for such year the several sums of money set opposite to the real and personal estate or persons in said tax list mentioned or described, of the goods and chattels of the respective owners of such real or personal estate; which warrant shall designate the names and rates of the several taxes therein, and shall specify the aggregate amount of taxes to be collected, and shall also command the collector to collect the same from the persons or property named in said list, according to law. Said tax list, with the warrant attached, shall be delivered to the collector by the city clerk, and shall constitute the only process necessary to be issued for the collection of the annual city taxes. The city clerk shall take a receipt from the collector for the said tax lists, specifying the aggregate amount of taxes levied, and the respective amounts levied upon real estate and personal property.

259. FIXING TIME OF RETURN.] § 11. The city council may, by resolution or ordinance, order and direct that a return of any warrant issued to the city collector shall be made at a time to be specified in such ordinance or resolution.

COLLECTION OF TAXES.

260. NOTICE-LEVY ON PERSONAL PROPERTY.] § 12. Upon the receipt of any warrant for the collection of the annual taxes, special taxes or any special assessment on real or personal property, the collector shall forthwith give ten days' notice, by publication in any newspaper published in said city, or if no newspaper is published in said city, by posting written or printed notices in four public places in the city, that such warrant is in his hands for collection, briefly describing its nature, and requesting all persons interested to make immediate payment at his office. In the notice so to be published or posted, he shall notify all parties interested that after the expiration of thirty days from the date of receiving such warrant he will levy upon the personal property of all who shall have failed to pay; and at the end of thirty days, or as soon thereafter as may be, he shall so levy if personal property belonging to such delinquent person or persons can be found; and he shall be liable for their tax in case of neglecting so to do. Said taxes shall be a lien upon any property, real or personal, that such delinquents may have or may thereafter acquire, until paid; and the collector or his successor in office may at any time thereafter levy and collect the same. But nothing in this section shall be so construed as to prevent the collector from levying at any time after the publication or posting of the ten days' notice above required.

261. DEPUTIES-EXAMINATION OF PAPERS, ETC.-RETURNS.] § 13. The city collector may appoint such number of deputies as the city council may ad

Taxes. judge necessary. All the city collector's papers, books, warrants and vouchers may be examined at any time by the mayor or city clerk, or any member of the city council, or by any tax payer of said city. The collector shall, weekly, or oftener if the city council so direct, pay over all the money collected by him from any person or persons or associations to the city treasurer, taking his receipt therefor in duplicate, one of which receipts he shall at once file in the office of the city comptroller, if there be one, and if there is no city comptroller, then in the office of the city clerk.

262. LIEN-OWNER ON MAY 1ST TO PAY-SALE OF PERSONAL PROPERTY.] §14. All taxes, general or special, and special assessments levied by the city council, shall be a lien upon the real estate on which the same may be imposed, and said lien shall continue until said taxes, special taxes and assessments are paid. Every person owning real property on the first day of May, including all such property purchased on that day, shall be liable for the taxes thereon for that year. The city taxes shall also be a lien on the personal property of all persons owing taxes from and after the delivery to the collector of the warrant; and no sale or transfer of said property shall affect the lien, but the said property may be seized by the collector whenver found, and removed, if necessary, and sold, to discharge the taxes of the person owing the same; and the same proceedings may be resorted to by the collector upon any warrant issued for the collection of a special assessment or special tax. Upon such seizure of personal property by such collector, he shall forthwith advertise and sell the same in the manner provided by law for sales by constables upon executions issued by justices of the peace; and the fees of the collector for making any levy and sale of property shall be the same as allowed to constables for levy and sale of property on execution; and the costs shall in all cases be collected out of the property of the person against whom the levy is made.

263. RETURN TO COUNTY COLLECTOR.] § 15. It shall be the duty of the collector, within such time as the city council may, by ordinance, provide, to make a report (or return), in writing, to the general officer of the county authorized and designated by the general revenue law of this state to advertise and sell lands for taxes due the county and state, of all the lands, town lots and real property on which he shall have been unable to collect taxes, special taxes and special assessments, with the amount of such taxes, special taxes and special assess ments due and unpaid, respectively, thereon, with a brief description of the nature of the warrant or warrants received by him authorizing the collection thereof; which report or return shall be accompanied with the oath of the collector that the list is a correct return and report of the lands, town lots and real property on which the taxes, special taxes and special assessments, levied by authority of the city, remain due and unpaid; that he is unable to collect the same, or any part thereof, and that he has given the notice required by law that said warrants had been received by him for collection. Said report or return, when so made, shall be prima facie evidence that all the forms and requirements of the law in relation to making said report or return have been complied with, and that the taxes, special taxes and special assessments mentioned in said report or return are due and unpaid.

264. PROCEEDINGS BY COUNTY COLLECTOR-JUDGMENT—APPEAL.] § 16. When said general officer shall receive the report or return provided for in the preceding section, he shall proceed to obtain judgment against said lots, parcels of land and property for said general taxes, special taxes and special assessments remaining due and unpaid, in the same manner as may be by law provided for obtaining judgments against lands for taxes due and unpaid the county and state; and shall, in the same manner, proceed to sell the same for the said general taxes, special taxes and special assessments remaining due and unpaid. In obtaining said judgment and making said sale, the said officer shall be governed by the general revenue laws of this state, except when otherwise provided herein. And the city council may, by ordinance or resolution, fix and determine the term of the county court at which the said general officer shall apply for judgment