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It shall be the duty of the board of park commissioners or park authorities after the improvement of said street or streets. or parts. thereof, taken as aforesaid from such city, town or village, to make an estimate of the amount of money required during the succeeding year for the maintenance, repair, up-keep and government of said street or streets or parts thereof in each city, town or village through which the said street or streets, or part or parts thereof, may extend that does not lie within the territory taxed for the maintenance of the board of park commissioners or park authorities taking said street or streets, or part or paris thereof, which estimate shall be made and certified to the local authorities of such city, town or village on or before the first day of September in each year. And it shall be the duty of the corporate authorities of said city, town or village to meet on the first Wednesday of October in each year and fix upon the amount of tax so certified to them by said board of park commissioners, for the purpose aforesaid, and immediately to certify to the county clerk in the county in which said taxing body is located the amount to be raised by taxation for the purpose aforesaid, in the respective city, town or village, and the county clerk shall compute and extend the same as other general taxes, but such tax shall be placed in a separate column headed "Driveway Maintenance Tax." The taxes so levied and collected shall be paid to the said board of park commissioners of park authorities upon their sole receipt to be expended by them within the district for which the taxes are levied for the purpose of such maintenance, repair, up-keep and government, and for none other. Provided, however, that the tax herein authorized to be levied shall not be subject to the scaling process required by the provisions of the Act entitled "An Act concerning the levy and extension of taxes" approved May 9, 1901, in force July 1, 1901 and amendments thereto.

§ 3. In case any such street or parts thereof, shall pass from the control of any such park board, the power and authority over the same, granted or authorized by this Act shall revert to the proper corporate authorities of such city, town or village, respectively as aforesaid.

4. The said board of park commissioners of park authorities shall have, in addition to the power conferred, the same power and control of the street or streets, or part or parts thereof, including the regulation of traffic thereon, taken by them as aforesaid, as is now or may be by law vested in them: Provided, that the power and control conferred on the board of park commissioners or park authorities by this Act shall not be in limitation or construed to be in limitation of the power of the corporate authorities in the city, town or village to enforce the ordinances thereof within the limits of the street or streets, or parts thereof, taken as aforesaid.

5. Any municipality in this State, located as defined and described in section one of this Act, shall have full power and authority by appropriate resolution or ordinance to vest such board of park commissioners or park authorities with the right to take over under the terms of this Act, any street of such municipality which may be used for the purpose of carrying out the provisions and conditions of this Act.

APPROVED June 22, 1917.

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AN ACT to enable park commissioners to widen and improve any boulevard, driveway or parkway under their control, to condemn land therefor, and to defray the cost thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That every board of public park commissioners for any three towns, under and in pursuance of any act or acts of the General Assembly of this State, which has or have been or may be submitted to the legal voters of such three towns, and by them respectively adopted, which now has or hereafter shall acquire control over any boulevard, driveway or parkway, shall have the power to widen any such boulevard, driveway or parkway, or any part thereof, and to improve the same as widened.

§ 2. Any such board of park commissioners shall have power to take or damage such private property as may be necessary for such widening and may condemn the same in any manner in which such boards of park commissioners are now or may hereafter be authorized to exercise the power of condemnation in any other case, except as hereinafter provided.

§ 3. Any such board of park commissioners shall have power to pay for such widening and improvement or either by special assessment, or by general taxation, or by both special assessment and general taxation. For that purpose any such board is hereby authorized to levy, assess and collect (or) a special assessment on property benefited, in the manner provided by an Act entitled, an Act concerning local improvements, approved June 14, 1897, in force July 1, 1897, as amended. No such special assessment shall be levied for the maintenance or repair of any such boulevard, driveway or parkway, but the same shall be maintained and repaired by such park board or park authorities as in other

cases.

§ 4. If any such board of park commissioners shall decide to defray the cost of any private property taken or damaged for any such widening by general taxation, or if the cost of any such private property shall be assessed in any special assessment proceeding against such board of park commissioners on account of public benefits, it shall have power to pay for such property by the issue and sale, from time to time, of interest-bearing bonds, in addition to the bonds now authorized by law: Provided, no bonds shall be issued under this Act contrary to the provisions of section 12, Article IX of the Constitution of this State; And, provided further, that the proposition to issue such bonds shall be submitted to a vote of the legal voters of the park district, in which the property shall be taxable for the maintenance of the park system under the control of such board of park commissioners, and shall receive a majority of the votes cast upon such proposition. Authority is hereby

granted to any such board of park commissioners issuing such bonds, to levy and collect a direct annual tax upon the property within its jurisdiction, in addition to the amount of any tax now authorized by law to be levied and collected by it, sufficient to pay the interest on such bonds as it falls due, and also to pay the principal thereof within twenty (20) years from the date of issuing such bonds, and on receiving a certificate from such board of park commissioners that the amount mentioned in such certificate is necessary to pay the interest on such bonds and also to pay the principal thereof within twenty (20) years from the date of issuing the same, the county clerk of the county in which such park district may be located, or such other officer or officers as may be authorized to spread or assess taxes for park purposes, shall spread and assess such amount upon the taxable property embraced in such park district, in the same manner that other park taxes are by law spread and assessed, and the same shall be collected and paid to such board of park commissioners in the same manner that other park taxes are required by law to be collected and paid.

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(HOUSE BILL No. 302. FILED JUNE 28, 1917.)

AN ACT relating to partnerships and promote uniformity in the law with reference thereto.

PART I.

PRELIMINARY PROVISIONS.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: This Act may be cited as Uniform Partnership Act.

§ 2. In this Act "court" includes every court and judge having jurisdiction in the case.

"Business" includes every trade, occupation or profession. "Person" includes individuals, partnerships, corporations, and other associations.

"Bankrupt" includes bankrupt under the Federal Bankruptcy Act or insolvent under any State insolvent Act.

"Conveyance" includes every assignment, lease, mortgage, or encum

brance.

"Real property" includes land and any interest or estate in land. § 3. (1) A person has "knowledge" of a fact within the meaning of this Act not only when he has actual knowledge thereof, but also when he has knowledge of such other facts as in the circumstances shows bad faith.

(2) A person has "notice" of a fact within the meaning of this Act when the person who claims the benefit of the notice

(a) States the fact to such person, or

(b) Delivers through the mail, or by other means of communication, a written statement of the fact to such person or to a proper person at his place of business or residence.

§ 4. (1) The rule that statutes in derogation of the common law are to be strictly construed shall have no application to this Act.

(2) The law of estoppel shall apply under this Act.
(3) The law of agency shall apply under this Act.

(4) This Act shall be so interpreted and construed as to effect its general purpose to make uniform the law of those states which enact it.

(5) This Act shall not be construed so as to impair the obligations of any contract existing when the Act goes into effect, nor to affect any action or proceedings begun or right accrued before this Act takes effect. § 5. In any case not provided for in this Act the rules of law and equity, including the law merchant, shall govern.

PART II.

NATURE OF A PARTNERSHIP.

§ 6. (1) A partnership is an association of two or more persons to carry on as co-owners a business for profit.

(2) But any association formed under any other statute of this State, or any statute adopted by authority, other than the authority of this State, is not a partnership under this Act, unless such association would have been a partnership in this State prior to the adoption of this Act; but this Act shall apply to limited partnerships except in so far as the statutes relating to such partnerships are inconsistent herewith.

§ 7. In determining whether a partnership exists, these rules shall apply:

(1) Except as provided by section 16, persons who are not partners as to each other are not partners as to third persons.

(2) Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not of itself establish a partnership, whether such co-owners do or do not share any profits made by the use of the property.

(3) The sharing of gross returns does not of itself establish a partnership, whether or not the persons sharing them have a joint or common right or interest in any property from which the returns are derived.

(4) The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but no such inference shall be drawn if such profits were received in payment:

(a) As a debt by installments or otherwise;

(b) As wages of an employee or rent to a landlord;

(c) As an annuity to a widow or representative of a deceased partner;

(d) As interest on a loan, though the amount of payment vary with the profits of the business;

(e) As the consideration for the sale of the good-will of a business or other property by installments or otherwise.

§ 8. PARTNERSHIP PROPERTY.] (1) All property originally brought into the partnership stock or subsequently acquired, by purchase or otherwise, on account of the partnership is partnership property.

(2) Unless the contrary intention appears, property acquired with partnership funds is partnership property.

(3) Any estate in real property may be acquired in the partnership name. Title so acquired can be conveyed only in the partnership name.

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