contracting, and for the common use thereof by the inhabitants of such municipalities.

*266. Contracts-how made. § 2. The contract contemplated in section one of this act may be made by ordinance or resolution duly enacted or passed by the common council, board of trustees, or other proper legislative authority of the city, or incorporated town or village proposing such contract, and ratified or assented to by ordinance or resolution duly enacted or passed by the common council, board of trustees, or other proper legislative authority of the city or incorporated town or village confirming or agreeing to such contract, and every such contract when ratified or confirmed by the proper corporate authorities of the municipal corporations who are parties thereto, shall be in all respects valid and binding.

LABOR ON STREETS.

AN ACT providing for labor on the streets and alleys of ail cities and villages in this State. [Approved May 31, 1879 In force July 1, 1879. L. 1879, p. 79.) *267. Labor on streets, etc. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the city council in all cities and the president and board of trustees in all villages in this State, may have power, by ordinance, to require every able-bodied male inhabitant of any such city or village, above the age of twenty-one years, and under the age of fifty years (excepting paupers, idiots, lunatics and such others as are exempt by law), to labor on the streets and alleys of any such city or village, not more than two (2) days in each year; but such ordinance shall provide for commutation of such labor at seventyfive cents per day.

*268. Fines and penalties may be imposed. § 2. Any such city council or president and board of trustees or any such village shall have power by ordinance to provide such fines and penalties as may be necessary to enforce the provisions of this act.

TAXES.*

AN ACT in regard to the assessment and collection of municipal taxes. [Approved May 23, 1877. In force July 1, 1877. Laws of 1877, p. 61.]

*269. How may be assessed and collected. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assem bly, That all cities, villages, and incorporated towns, in this State whether organized under the general law or special charters, shall assess and collect their taxes in the manner provided for in article eight (8) of the act entitled "An act to provide for the incorporation of cities and villages," approved April 10, 1872, and in the manner provided for in the general revenue laws of this State; and all acts, or parts of acts, inconsistent with the provisions of this act, are hereby repealed. [See $ 111-115; also "Revenue," ch. 120, § 122.

(NOTE-This act in effect repeals that of April 15, 1873. See R. S. 1874, p. 254.

SURPLUS FUND OF TAX.

AN ACT to prohibit any city, town or village in this State from receiving from the county treasury a greater proportion of the surplus fund or tax, than shall be received by any other city, town or village within the same county. [Approved May 4, 1877. In force July 1, 1877. Laws 1877, p. 55.]

*270. Proportion of tax. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That no city, town or village within any county in this State, shall be entitled to or shall receive from the county treasury of such county any greater proportion of surplus of all taxes which may be collected for county purposes, than any other city, town or village within the county.

*271. Drawback — amount city, etc., may receive. § 2. Nor shall any such city, town or village be entitled to or receive from the county treasury any greater drawback of its proportion of the taxes paid into the county treasury, by reason of any appropriation by the county board, out of the county treasury for the making and repairing of roads and highways, the building and repairing of bridges in such county, without any such city, town or village within such county, than is now allowed by law to all other cities, towns or villages within the same county. Any acts, or parts of acts, conflicting with this act, are hereby repealed.

SIDEWALKS.

AN ACT to provide additional means for the construction of sidewalks in cities, towns and villages. [Approved April 15, 1875. In force July 1, 1875. Laws 1875. p. 63.] *272. Sidewalks by taxation. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in addition to the mode now authorized by law, any city or incorporated town or village may, by ordinance, provide for the construction of sidewalks therein, or along or upon any street or part of street therein, and may, by such ordinance, provide for the payment of the whole or any part of the cost thereof by special taxation of the lot, lots or parcels of land touching upon the line where any such sidewalk shall be ordered, and such special taxation may be either by a levy upon any lot of the whole, or any part of the cost of making any such sidewalk in front of such lot or parcel of land, or by levying the whole or any part of the cost upon each of the lots or parcels of land touching upon the line of such sidewalk, pro rata upon each of said lots or parcels, according to their respective values-the values to be determined by the last preceding assessment thereof for the purpose of State and county taxation; or the whole or any part of the cost thereof may be levied upon such lots or parcels of land in proportion to their frontage upon such sidewalks, or in proportion to their superficial area, as may be provided by ordinance ordering the laying down of such sidewalk; and in case such ordinance shall only require the payment of a part of the cost of such sidewalk to be paid by a special tax as aforesaid, then the residue of such cost shall be paid out of any fund of such city, town, or village, raised by general taxation upon the property thereof, and not otherwise appropriated. [See $ 62, 134.

*273. What ordinance may provide. 2. Said ordinance shall define the location of such proposed sidewalk with reasonable cer

tainty, shall prescribe its width, the materials of which it shall be constructed, and the manner of its construction, and may provide that the materials and construction shall be under the supervision of, and subject to, the approval of some officer or board of officers of such city, town, or village, to be designated in said ordinance. Said ordinance shall be published as required by law for other ordinances of said city, town, or village, and may require all owners of lots or parcels of land touching the line of said proposed sidewalk to construct a sidewalk in front of their respective lots or parcels in accordance with the specifications of said ordinance, within thirty days after such publication, and in default thereof, said materials to be furnished and sidewalk constructed by said city, town, or village, and the cost, or such part thereof as may be fixed in said ordinance, may be collected from the respective owners of said lots or parcels of land as hereinafter provided.

*274. In case owner neglects to construct. § 3. In case of the default of any lot owner or owners to construct the sidewalks, as required by ordinance, and the same shall be constructed by the city, town, or village, the cost thereof, or such part of the cost thereof as may have been fixed by said ordinance, may be recovered of the owners so in default by an action of debt in the name of the city, town, or village, against such owners respectively, in any court of competent jurisdiction, or upon the completion of the work by such city, town, or village. Such ordinance may provide that a bill of the cost of such sidewalk, showing in separate items the cost of grading, materials, laying down, and supervision, shall be filed in the office of the clerk of such city, town, or village, certified to by the officer or board designated by said ordinance to take charge of the construction of said sidewalk, together with a list of the lots or parcels of land touching upon the line of said sidewalk, the names of the owners thereof, and the frontage, superficial area, or assessed value as aforesaid, according as said ordinance may provide for the levy of said costs by frontage, superficial area, or assessed value; whereupon said clerk shall proceed to prepare a special tax list against said lots or parcels, and the owners thereof, ascertaining by computation the amount of special tax to be charged against each of said lots or parcels and the owners thereof, on account of the construction of said sidewalk, according to the rule fixed for the levy of such special tax by said ordinance, which special tax-list shall be filed in the office of said clerk; and said clerk shall thereupon issue warrants directed to such officer as may be designated in such ordinance, for the collection of the amount of special tax so ascertained and appearing from said special tax-list to be due from the respective owners of the lots or parcels of land touching upon the line of said sidewalk; and such officer shall proceed to collect such warrants in the same manner as constables are authorized to collect executions, and make return thereof, together with the moneys collected, to the clerk of such city, town, or village, within sixty days from the date of their issue; and in case any such warrant shall be returned, as to the whole or any part thereof, no property found," other warrants may issue, and proceedings by garnishment may be resorted to, as in cases of garnishment in aid of the collection of judgments at law, and all moneys so

collected and paid over to said clerk shall be, by him, immediately paid over to the treasurer of said city, town, or village.

*275. Special tax-duty of clerk-report. § 4. Upon failure to collect such special tax as heretofore provided in this act, it shall be the duty of said clerk, within such time as such ordinance may provide, to make report of all such special tax, in writing, to such general officer of the county as may be authorized by law to apply for judgment against, and sell lands for taxes due county or State, of all the lots or parcels of land upon which such special tax shall be so unpaid, with the names of the respective owners thereof, so far as the same are known to said clerk, and the amount due and unpaid upon each tract, together with a copy of the ordinance ordering the construction of said sidewalk, which report shall be accompanied by the oath of the clerk that the list is a correct return of the lots and parcels of land on which the special tax levied by authority of said city, town, or village, for the cost or partial cost (as the case may be) of the sidewalk in said ordinance specified, remains due and unpaid, and that the amounts therein stated as due and unpaid have not been collected, nor any part thereof. Said reports, when so made, shall be prima facie evidence that all the forms and requirements of the law in relation to making such return have been complied with, and that the special tax, as mentioned in said report, is due and unpaid.

*276. General officer to obtain judgment — by what laws governed. $5. When said general officer shall receive the aforesaid report, he shall at once proceed to obtain judgment against said lots or parcels of land for said special tax remaining due and unpaid, in the same manner as may be provided by law for obtaining judgment against lands for taxes due and unpaid to the county and State, and shall in the same manner proceed to sell the same for the said special tax due and unpaid. In obtaining said judgment and making said sale, the said officer shall be governed by the general revenue laws of the State, except when otherwise provided herein, and said general laws shall also be applicable to the execution of certificates of sale, and deeds thereon, and the force and effect of such sales and deeds; and all other laws in relation to the enforcement and collection of taxes, and redemption from tax sales, shall be applicable to proceedings to collect such special tax, except as herein otherwise provided.

*277. When constructed by owner may obtain order. $6. Whenever payment of the costs of any such sidewalk is required to be made in part by special tax, and in part out of any general fund of such city, town or village, and the owner of any such lot or parcel of land shall construct such sidewalk in accordance with the ordinance providing for its construction, such owner shall file with the clerk of such city, town, or village, an itemized statement of the cost of such sidewalk, so constructed, by him verified by affidavit, together with a certificate of the officer or board directed by such ordinance to superintend the construction thereof, that such sidewalk has been constructed and fully completed by such owner in accordance with such ordinance, and the council of such city, town or village shall thereupon, at its first meeting thereafter, allow and order to be issued to such owner, an order on the treasurer of such city, town, or village, for the cost of the construction of

such sidewalk, less the amount of special tax chargeable to the lot or parcel of land of such owner on the line of which such sidewalk has been so constructed.

AN ACT entitled "An Act in regard to suits by incorporated cities and villages and to enforce penalties and recover fines for violating the ordinances thereof. [Approved May 31, 1879. In force July 1, 1879. L. 1879, p. 79.]

*278. Actions to enforce penalties, etc.- how brought. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That all actions to recover any fine, or to enforce any penalty, under any ordinance of any city or village in this State, shall be brought in the corporate name of the city or village, as plaintiff, and no prosecution, recovery or acquittal for the violation of any such ordinance shall constitute a defense to any other prosecution of the same party, for any other violation of any such ordinance, although the different causes of action existed at the same time, and, if united, would not have exceeded the jurisdiction of the court or magistrate.

PUNISHMENT OF PERSONS VIOLATING ORDINANCES. AN ACT to provide for the punishment of persons violating any of the ordinances of the several cities and villages in this State. [Approved and in force April 12, 1879. L. 1879, p. 70.]

*279. Violations of ordinance—how provided. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all actions for the violation of any ordinance of any city or village organized under any general or special law of this State, the first process shall be a summons; Provided, however, that a warrant for the arrest of the offender may issue in the first instance, upon the affidavit of any person that any such ordinance has been violated, and that the person making the complaint has reasonable grounds to believe the party charged is guilty thereof; and any person arrested upon such warrant, shall, without unnecessary delay, be taken before the proper officer, to be tried for the alleged offense. Any person upon whom any fine or penalty shall be imposed may, upon the order of the court or magistrate before whom the conviction is had, be committed to the county jail or the calaboose, city prison, work-house, house of correction, or other place provided by such cities or villages by ordinance for the incarceration of such offenders until such fine, penalty and cost shall be fully paid; Provided, that no such imprisonment shall exceed six months for any one offense. The city council or board of trustees of any such cities or villages shall have power to provide by ordinance that every person so committed shall be required to work at such labor as his or her strength will permit, within and without such prison, work-house, house of correction or other place provided for the incarceration of such offenders, not to exceed ten hours each working day; and for such work the person so employed, or worked, shall be allowed, exclusive of his or her board, the sum of fifty cents for each day's work on account of such fine and costs.

*280. Repeal. § 2. All acts and parts of acts inconsistent with the foregoing section are hereby repealed.