case its written election to proceed with the improvement notwithstanding such appeal or writ or error and shall deposit, as directed by the court, the amount of judgment and costs, after deducting the benefits assessed and adjudged against such property, if any. If the petitioner so elects to make such deposit prior to the final determination of any appeal or writ of error, it shall thereby become liable to pay to the owner or owners of and parties interested in the property in question, the difference if any between the amount so deposited and the amount ultimately adjudged to be the just compensation to be paid on account of such property, and interest on any such difference at the rate of five (5) per cent per annum from the date of the making of such deposit, and costs."

"S 31. The court, upon proof that the amount of said just compensation, so found by the jury or by the court in case a trial by jury is waived by the parties concerned, (in excess of the benefits so assessed and adjudged against the same property), has been paid to the person entitled thereto, or has been deposited as directed by the court, shall enter an order that the petitioner shall have the right, at any time thereafter, to take possession of or damage the property, in respect to which compensation shall have been so paid or deposited as aforesaid. Such order shall not be appealable as a separate order, if the same be entered. in time to be made a part of the record on appeal or writ of error from the judgment, or before the cause is taken under advisement upon hearing by the Supreme Court, but may be reviewed upon appeal or writ of error from the judgment.

"§ 49. If it be objected on the part of any property assessed for such improvement, that it will not be benefited thereby to the amount. assessed thereon, and that it is assessed more than its proportionate share of the cost of such improvement, and a jury be not waived by agreement of parties, the court shall impanel a jury to try the said issue, and in such case, unless otherwise ordered by the court, all such objections shall be tried and disposed of before a single jury. The assessment roll, as returned by the officer making the same, or as revised and corrected by the court on the hearing of the legal objections, shall be prima facie evidence of the correctness of the amount assessed against each objecting owner but shall not be counted as the testimony of any witness or witnesses in the cause. Such assessment roll may be submitted to the jury and may be taken into the jury room by the jury when it retires to deliberate on its verdict. Either party may introduce such other evidence as may bear upon the said issue or issues. The hearing shall be conducted as in other cases at law, and if it shall appear that the premises of any objector are assessed more than they will be benefited by the said improvement or more than its proportionate share of the cost of such improvement, the jury shall so find, and shall also find the amount for which such premises ought to be assessed, and judgment shall be rendered accordingly.

§ 2. Said sections 23, 30, 31 and 49 as amended by this Act shall apply to all proceedings brought under said Act entitled "An Act concerning local improvements," which may be pending when this Act

takes effect as well as to proceedings which may be instituted under said Act thereafter.

FILED June 28, 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-eighth day of June, A. D. 1917. LOUIS L. EMMERSON, Secretary of State.

LOCAL IMPROVEMENTS.

§ 1. Amends Act of 1897, by adding section 33b.

§ 33b. Provides for levy of direct annual tax of not more than three mills on the dollar in addition to other taxes levied-warrants how

drawn.

(HOUSE BILL No. 541. FILED JUNE 28, 1917.)

AN ACT to amend an Act entitled, "An Act concerning local improvements," approved June 14, 1897, in force July 1, 1897, by adding thereto section 33-B.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act concerning local improvements, approved June 14, 1897, in force July 1, 1897, be amended by the addition thereto of section 33-B, which said section 33-B, shall read as follows, to-wit:

§ 33-B. Any city, village or incorporated town, having over 15,000 and not more than 200,000 inhabitants, may provide by ordinance for the levy in addition to the taxes now authorized by law, a direct annual tax for not exceeding twenty successive years and not exceeding three mills on the dollar, of all taxable property in such city, town or village, the same to be levied and collected with and in like manner as the general tax in such city, town or village, and to be known as the public. benefit tax, which fund shall be used solely for the purpose of paying that portion of the several amounts heretofore assessed against such municipality for public benefits as well as for paying any such amounts as may be hereafter so assessed for such benefits under and in pursuance of any ordinance that may be hereafter passed.

Where any such tax shall have been so levied, warrants may be drawn against the same, as and in the manner and with like force and effect as is provided in and by an Act of the General Assembly of the State of Illinois, entitled, "An Act to provide for the issuing of warrants upon the treasurer of any county, township, city, school district or municipal corporation and jurors certificates," approved May 31, 1879, in force July 1, 1879, and all amendments thereto.

FILED June 28, 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-eighth day of June. A. D. 1917. LOUIS L. EMMERSON, Secretary of State.

AN ACT to amend sections 14, 92, 93 and 94 of an Act entitled, “An Act concerning local improvements," approved June 14, 1897, and 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 14, 92, 93 and 94 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, said sections as amended to read as follows:

§ 14. CONTENTS OF PETITION COMMISSIONERS.] Such petition shall contain a reasonably accurate description of lots, blocks, tracts and parcels of land which shall be taken or damaged. There shall be filed with or attached to such petition a copy of said ordinance, certified by the clerk, under the corporate seal, but the failure to file such copy shall not affect the jurisdiction of the court to proceed in said cause, and to act upon said petition; but if it shall appear in any such cause that a copy of the ordinance has not been attached to or filed with said petition before the report of the commissioners shall be filed, as provided in section 15, then, upon motion of any person whose real estate is to be taken, or to be assessed, the entire petition and proceedings shall be dismissed. Upon the filing of the petition the court shall enter an order designating two competent persons as commissioners, to act with the superintendent of special assessments (where such officer is provided for by this Act and in other cases the president of said board of local improvements) who shall investigate and report to the court the just compensation to be made to the respective owners of private property which shall be taken or damaged for the said improvement, and also what real estate will be benefited by such improvement, and the amount of such benefits to each. parcel. Neither shall be employees of the petitioning municipality and both shall be disinterested persons. They shall be allowed a fee for their services which shall be fixed by the court in advance, and the amounts so allowed may be reviewed by the court upon motion, and may be taxed as costs and included in the amount to be assessed, provided, however, 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, the fee of said commissioners shall be paid by the city out. of its general fund, except that the fees of said commissioners may be included among the expenses to be defrayed out of the sum not to exceed five per centum of the amount of the assessment, for which provision is

made in section 94 as herein amended. Said three commissioners shall be duly sworn to make a true and just assessment of the cost of said improvement according to law. The concurrence of any two in a report shall be sufficient.

§ 92. INTEREST ON BONDS-HOW TO BE PAID.] The board of local improvements before the crediting of the excess as provided for in section eighty-four, as herein amended, shall determine an estimated amount deemed sufficient to make up any probable deficiency of interest, by which from any cause, collections of interest may prove insufficient to meet the interest to be paid on said bonds until they mature as hereinbefore provided. Said estimate shall be deducted out of said installments as an item of expense before crediting rebates of excess as herein directed and shall be used for no other purpose than to make up such deficiency until the bonds are fully paid, both principal and interest. Any balance remaining of said estimate after the principal and interest of said bonds are fully paid may be used to reimburse the corporate funds for any advances made from said funds on account of costs of the special assessment or special tax or any other expenses of the improvement for which said special assessment or special tax is levied. Provided, however, that in cities, towns or villages of this State having a population of one hundred thousand or more by the last preceding census of the United States or of this State, no deduction of said estimate out of said installments shall be made where said ordinance providing for the assessment provided that a certain sum not to exceed five per centum of the amount of such special assessment or special tax shall be applied as herein provided in sections 93 and 94, or in case such city, town or village shall at any time before the crediting of such excess annually appropriate or set aside a fund or funds sufficient in amount to meet any and all estimated deficiencies in interest which may arise during the year for which said fund is provided.

§ 93. If, upon final settlement with the contractor for any improvement and full payment of all vouchers or bonds, issued on account of such contract, there shall be any surplus remaining in such special assessment or special tax above the payments aforesaid and above the amount necessary for the payment of interest on such vouchers or bonds as above provided, it shall be the duty of the proper authorities of such city, incorporated town or village to at once cause a rebate to be declared upon each lot, block, tract or parcel of land, assessed of its pro rata proportion of such surplus. The board of local improvements shall cause to be kept and exhibited publicly in its office, an index of all warrants upon which rebates are due and payable and upon proper proofs, the same shall be repaid to the person entitled thereto: Provided, however, whenever any city, town or village of this State, having a population of one hundred thousand or more inhabitants by the last preceding census of the United States or of this State, shall have appropriated or set aside a fund or funds sufficient in amount to meet any and all estimated deficiencies in interest, cost of making, levying and collecting special assessments or special tax, and of letting and executing contracts, advertising, clerical hire, engineering and inspection, court costs and

fees of commissioners in condemnation proceedings incurred in such proceedings and shall have, in and by the ordinance providing for the assessment, provided, that a certain sum not to exceed 5 per centum of the amount of such assessment or special tax shall be applied toward the payment of the aforesaid and other costs of making and collecting such assessment, the moneys collected in the fund created by such 5 per centum so added as hereinabove authorized shall be used to pay all deficiency in interest in the warrant, and the balance shall be used to reimburse the corporate funds for any advances made from said funds on account of costs of the special assessment or special tax or any other expenses of the improvement for which such special assessment or special tax is levied.

§ 94. EXPENSES, COSTS, ETC., HOW TO BE PAID.] The costs and expenses of maintaining the board of local improvements herein authorized, of paying salaries of the members of said board, and the expense of making and levying special assessments or special taxes and of letting and executing contracts; and also the entire cost and expense attending the making and return of the assessment rolls and the necessary estimates, examinations, advertisements, etc., connected with the proceedings herein provided for, including the court costs, including the fees to commissioners in condemnation proceedings, which are to be taxed as above provided, shall be paid by the city, village or town out of its general fund: Provided, however, that in cities, towns or villages of this State having a population of less than one hundred thousand by the last preceding census of the United States, or of this State, the city, village or town, as the case may be, may in and by the ordinance providing for the assessment prescribed, provide that a certain sum, not to exceed 6 per centum of the amount of such assessment, shall be applied toward the payment of the aforesaid and other costs of making and collecting such assessment.

Provided, further, that in cities, towns or villages of this State having a population of one hundred thousand or more inhabitants by the last preceding census of the United States, or of this State, the city, village or town, as the case may be, may in and by the ordinance providing for the assessment prescribed, provide that a certain sum not to exceed 5 per centum of the amount of such assessment, as finally determined after the completion of the improvement in accordance with section 84 of this Act, shall be applied (but only by way of reimbursement of the general corporate fund as hereinafter in this section. provided) toward the payment of the cost of making, levying and collecting such special assessment or special tax, and of letting and executing contracts, advertising, clerical hire, engineering and inspection, court costs and fees of commissioners in condemnation proceedings incurred in such proceedings and deficiency in interest in the matter of such special assessment or special tax. If the part of the assessment levied on account of the expenses specified in this paragraph, shall exceed five per centum of the entire assessment as finally determined in accordance with said section 84, but shall not exceed five per centum of the assessment as originally levied and filed in court, such excess shall