that the city council or board of trustees, as the case may be, of cities, towns and villages of less than 150,000 population, or the mayor and commissioners in cities, towns or villages, under and having adopted the commission form of government, and having a population of less than 150,000 in either case, according to the last Federal census shall not levy a tax in excess of one and two-tenths per cent upon the aggregate assessed valuation of all the property within said city, town or village, subject to taxation therein, as the same was equalized for city, town, village or county taxes for the current year, unless authorized by a majority of all the votes cast at an election, either general or specially called for that purpose in pursuance of and compliance with an ordinance of the city council, board of trustees or (in case said city, town or village has adopted the commission form of government) the mayor and commissioners of said city, town or village, as the case may be. APPROVED June 25, 1917. LEVYING ADDITIONAL TAX FOR PURPOSE OF OILING STREETS. § 2. Emergency. § 1. Amends section 1, of Article XIII, Act of 1872. § 1. As amended, provides for (SENATE BILL No. 545. APPROVED JUNE 7, 1917.) AN ACT to amend an Act entitled, "An Act to provide for the incorporation of cities and villages," approved April 10, 1872, in force July 1, 1872, as subsequently amended, by amending section one (1) of article eight (VIII) thereof. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, "An Act to provide for the incorporation of cities and villages," approved April 10, 1872, in force July 1, 1872, as subsequently amended, be and the same is hereby amended, by amending section one (1) of article eight (VIII) thereof, so that the same shall read as follows: ARTICLE VIII. 1. The city council in cities and boards of trustees in villages may levy and collect taxes for corporate purposes in the manner following: The city council or board of trustees, as the case may be, shall, annually, on or before the third (3d) Tuesday in September in each year, ascertain the total amount of appropriations for all corporate purposes legally made and to be collected from the tax levy of that fiscal year; and, by an ordinance specifying in detail the purposes for which such appropriations are made and the sum or amount appropriated for each purpose respectively, levy the amount so ascertained upon all the property subject to taxation within the city or village as the same is assessed and equalized for State and county purposes for the current year. A certified copy of such ordinance shall be filed with the county clerk of the proper county, whose duty it shall be to ascertain the rate. per cent which, upon the total valuation of all property subject to taxation within the city or village as the same is assessed and equalized for State and county purposes, will produce a net amount of not less than. the amount so directed to be levied, and it shall be the duty of the county clerk to extend such tax in a separate column upon the book or books of the collector or collectors of State and county taxes within such city or village. And where the corporate limits of any city or village shall lie partly in two or more counties, the city council or board of trustees shall ascertain the total amount of all taxable property lying within the corporate limits of said city or village in each county as the same is assessed and equalized for State and county purposes for the current year, and certify the amount of taxable property in each county within said city or village, under the seal of said city or village, to the county clerk of the county where the seat of government of such city or village is situated, whose duty it shall be to ascertain the rate per cent which, upon the total valuation of all property subject to taxation within the city or village, ascertained as aforesaid, will produce a net amount not less than the amount so directed to be levied; and said clerk shall, as soon as said rate per cent of taxation is ascertained, certify under his hand and seal of office to the county clerk of any other county wherein a portion of said city or village is situate, such rate per cent, and it shall be the duty of such county clerk to whom such rate per cent is certified to extend such tax in a separate column upon the book or books of the collector or collectors of the State and county taxes for such county against all property in his county within the limits of said city or village: Provided, the aggregate amount of taxes levied for any one year, exclusive of the amount levied for the payment of bonded indebtedness or interest thereon, shall not exceed the rate of one and twotenths (1.2) per centum upon the aggregate valuation of all property within such city or village subject to taxation therein, as the same was equalized for State and county taxes for the current year; except that in cities and villages having a population of less than twenty thousand, for the purpose of oiling the streets within the corporate limits of any such city or village, or such or so much of said streets as shall be designated by an ordinance of such city or village, an additional tax not exceeding three (3) mills upon each one dollar valuation, may be levied in any year or years hereafter and the same shall be included in the annual appropriation bill and tax levy ordinance of that year: And provided, further, that nothing herein contained shall be held to repeal or modify the limitations contained in section 49 of an Act entitled. "An Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named," approved February 25, 1898. Provided, further, that said taxes herein provided to be levied shall not be included in the aggregate of all the taxes required to be reduced under the provisions of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, 1901, and Act[s] amendatory thereof. § 2. WHEREAS, an emergency exists, therefore this Act shall take effect and be in full force from and after its passage and approval. (SENATE BILL No. 34. FILED JUNE 29, 1917.) AN ACT to amend sections 65 and 67 of an Act entitled, "An Act concerning local improvements," approved June 14, 1897, and in force July 1, 1897, as subsequently amended, and to add a new section to be known as "Section 64a." SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: that sections 65 and 67 of an Act entitled, "An Act concerning local improvements," approved June 14, 1897, in force July 1, 1897, as subsequently amended, be and the same are hereby amended, and that a new section, to be known as "Section 64a" be and the same is hereby added to said Act, said sections as amended and said new section 64a to read as follows: "64a. That in cities of this State having a population of one hundred thousand (100,000) or more, by the last preceding census of the United States, or of this State, when any officer is authorized to collect special assessments or special taxes, such officer shall on or before. the 10th day of March, in each year, cause to be marked on the general tax books of the county collector, opposite the description of all lots, blocks, tracts or parcels of land to be assessed, the number of the special assessment or special tax warrant. It shall also be the duty of the county collector to stamp or write in large letters on the face of all tax bills or receipts issued by him the number of the special assessment or special tax warrant, and the words, "Special assessment due and payable." "§ 65. It shall be the duty of the collector on or before the first day of April in each year, to make a report in writing to the general officer of the county authorized or to be designated by the general revenue laws of this State to apply for judgment and sell lands for taxes due the county and State, of all the land, town lots, and real property on which he shall be unable to collect special assessments, or installments thereof matured and payable, or interest thereon, or interest due to the preceding January second on installments not yet matured on all warrants in his hands, with the amount of such delinquent special assessment or installments and interest together with his warrants; or, in case of an assessment levied to be paid by installments with a brief description of the nature of the warrant or warrants received by him authorizing the collection thereof, which report shall be accompanied with the oath of the collector that the list is a correct return and report of the land, town lots and real property on which the special assessment (or special tax levied by the authorty of the city of.. or town or village... as the case may be), or installments thereof, or interest, remaining due and unpaid; that he is unable to collect the same, or any part thereof, and that he has given notice required by law that such warrants have been received by him for collection; Provided, that in cities of this State having a population of one hundred thousand (100,000) or more by the last preceding census of the United States or of this State, it shall be the duty of the officer authorized to collect special assessments or special taxes for said city to make the aforesaid report in writing to the county collector of said county on or before the first day of August in each year, instead of on or before the first day of April in each year as above provided." "§ 67. When such general officer shall receive the report above provided for, he shall proceed to obtain judgment against said lots and parcels of land and property for said special assessments and said special taxes, or installments thereof, and interest remaining due and unpaid, in the same manner as is or may be by law provided for obtaining judgment against lands for taxes due and unpaid the county or State; and shall in the same manner proceed to sell the same for the said special assessments, special taxes, or installments thereof, and interest remaining due and unpaid. In obtaining such judgments and making such sale, the said officer shall be governed by the general revenue law of the State, except when otherwise provided herein. No application for judgment against lands for unpaid special taxes or special assessments shall be made at a time different from the annual application for judgment against lands upon which general taxes remain due and unpaid. The application for judgment upon delinquent special assessments or special taxes in each year shall include only such special assessments, special taxes, or installments thereof, and interest as shall have been returned as delinquent to the county collector on or before the first day of April in the year in which said application is made: Provided, that such judgment of sale shall include interest on matured installments up to the date of such judgment, as herein provided: Provided, further, that in cities in this State having a population of one hundred thousand (100,000) or more by the last preceding census of the United States or of this State, no application for judgment against any lot, block, tract or parcel of land for unpaid special taxes or special assessments shall be made before the September term of court. The application for judgment upon delinquent special assessments or special taxes in each year shall include only such special assessments, special taxes, or installments thereof, and interest, as shall have been returned as delinquent to the county collector on or before the first day of August in the year in which said application is made, and marked on the general tax books of the county collector on or before the tenth day of March, as provided in section 64a hereof. Provided, further, that such judgment of sale shall include interest on matured installments up to the date of such judgment, as herein provided. FILED June 29, 1917. This bill having remained with the Governor ten days, Sundays excepted, the General Assembly being in session, it has thereby become a law. Witness my hand this twenty-ninth day of June, A. D. 1917. LOUIS L. EMMERSON, Secretary of State. (SENATE BILL No. 485. FILED JUNE 28, 1917.) AN ACT to amend sections 23, 30, 31 and 49 of an Act entitled, “An Act concerning local improvements," approved June 14, 1897, in force July 1, 1897, as subsequently amended. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That sections 23, 30, 31 and 49 of an Act entitled "An Act concerning local improvements," approved June 14, 1897, in force July 1, 1897, as subsequently amended, be and they are hereby amended and made to read as follows: § 23. Upon the return of said summons, or as soon thereafter as the business of the court will permit, the court shall proceed to a hearing of the said cause, and shall impanel a jury to ascertain the just compensation to be paid to all such owners of property to be taken or damaged; and if objections shall be filed to the confirmation of the assessment of benefits, such objections shall be submitted to the same jury at the same. time; and thereupon such jury shall ascertain the just compensation to be paid to the owner of each lot, block, tract or parcel of land to be taken or damaged in said proceeding, and shall also determine whether or not any lot, piece or parcel of land assessed in said proceeding, for which objections have been filed, has been assessed more than it will be benefited by said improvement, and on such hearing the commissioners' report so returned and filed as aforesaid, shall be prima facie evidence, both of the amount of the compensation to be awarded, and of the benefits to be assessed, and either party may introduce such other evidence as may bear upon the said issue or issues." ❝g 30. Any final judgment or judgments, rendered by said court, upon any finding or findings of any jury or juries or of any judge or judges where trial by jury is waived by the parties concerned, shall be a lawful and sufficient condemnation of the land or property to be taken, upon the payment of the net amount of such finding, as hereinafter provided. It shall be final and conclusive as to the damages and benefits caused by such improvement, unless such judgment or judgments shall be appealed from; but no appeal or writ of error upon the same shall delay proceedings under said ordinance, if the petitioner shall file in the |