or agency for such ownership, the person so restraining shall deliver up such animal, unless as provided in the third section of this act.

10. Penalty-Civil damages.] § 3. Any owners or keepers of animals, as set forth in the first section of this act, who shall allow such animal to run at large or go unrestrained, in addition to the foregoing, as set forth in the second section of this act, upon complaint of any person or persons to any justice of the peace, or town officer having jurisdiction, such owner or owners, keeper or keepers, shall be deemed guilty of trespass, and shall be mulcted in a fine of not less than $5, nor more than $50 for each and every such offense. And in addition to the foregoing, every such owner or owners, keeper or keepers of such male animals, as set forth in the first section of this act, who shall allow such male animals to go unrestrained, or run at large, shall be deemed liable for all damages that may accrue to others, whether to their persons or their property, as stock-breeders or otherwise, caused or brought about by the unrestraint or running at large of said male animals; and damages so accrued shall be recoverable by law in an action for damages in any court having jurisdiction of the same.

11. When deemed an estray.] § 4. If such male animal shall remain in the possession of the person restraining it for thirty days from the time of advertising it, it shall be deemed an estray, and the laws of this state governing estrays shall be applicable to it.

APPENDIX.

AMENDATORY PROVISIONS.

REVENUE.

An Act amending the Revenue law. Approved June 2, 1881.

SECTION 1. That section fifty-eight (58,) sixty-six (66,) sixty-nine (69,) seventy (70,) seventy-six (76,) eighty-six (86,) eighty-nine (89,) ninety (90,) ninety-two (92,) ninety-eight (98,) one hundred and twenty-three (123,) one hundred and twenty-five (125,) one hundred and twenty-six (126,) one hundred and twenty-eight (128,) one hundred and thirty-two (132,) one hundred and sixty-three (163,) one hundred and eighty (180,) as heretofore amended by act in force July 1, 1879, be and the same are hereby amended so as to read as follows:

REAL PROPERTY-AS TO WHAT TIME LISTED-WHO LIABLE FOR TAX.

58. REAL PROPERTY-LISTED MAY 1ST. 58. All real property in this State, subject to taxation under this act, including real estate becoming taxable for the first time, shall be listed to the owners thereof, by such owners, their agents, county clerks or assessors, or the county board, and assessed for the year one thousand eight hundred and eighty-one, and yearly thereafter, with reference to the amount owned on the first day of May in each year, including all property purchased on that day: Provided, that no assessment of real property shall be considered as illegal by reason of the same not ing listed or assessed in the name of the owners thereof.

MAKING AND DELIVERY OF ASSESSMENT BOOKS AND BLANKS. 66. How PROPERTY TO BE LISTED-WHAT BOOKS TO CONTAIN.] 66. The county clerk shall make up for the several towns or districts in his county, in books to be provided for that purpose, the list of lands and lots to be assessed for taxes. When a whole section, half section, quarter section, or half-quarter section belongs to one owner, it shall, at the request of the owner or his agent, be listed as one tract, and when all lots in the same block belong to one owner, they shall, at the request of the owner or his agent, be listed as a block. When several adjoining lots in the same block belong to the same owner, they shall, at the request of the owner or his agent, be included in one description: Provided, that when any tract or parcel of real estate is situated in more than one town, or in more than one school, road or other district, the portion thereof in each town or district shall be listed separately. Said clerk shall enter in the proper column, opposite the respective tracts or lots, the name of the owner thereof, so far as he shall be able to ascertain the same. Said books shall contain columns in which may be shown the number of acres or lots improved, and the value thereof; the number of acres or lots not improved, and the value thereof; the total value, and such other columns as may be required.

69. BOOKS TO BE READY MAY 1ST.] 69. The county clerk shall cause such assessinent books, and all blanks necessary to be used by the assessor in the assessment of real and personal property, to be in readiness for delivery to the assessors on or before the first day of May in each year.

70. ASSESSOR TO CALL FOR BOOKS.] 70. It shall be the duty of each county, town or district assessor to call on the county clerk on or before the first day of May in each year, and receive the necessary books and blanks for the assessment of property, and the failure of any assessor, so to do, shall be deemed sufficient cause to declare his office vacant, and for the appointment of a successor.

76. HOW AND WHEN REAL ESTATE ASSESSED.] 76. Assessors shall, between the first day of May and the first day of July of each year, actually view and determine, as nearly as practicable, the fair cash value of each tract or lot of land listed for taxation, and set down in proper columns, in the book furnished him, the value of each tract or lot improved, the value of each tract or lot not improved, and the total value. He shall also set down, in separate columns, the number of acres in wheat, corn, oats, meadow, and other field products, in inclosed pastures, orchards and woodlands, whether inclosed or not, in that year.

REVIEW OF ASSESSMENT BY TOWN BOARD, IN COUNTIES UNDER TOWNSHIP ORGANIZATION.

86. REVIEW OF ASSESSMENT-TIME-PROCEEDINGS.] 86. In counties under township organization, the assessor, clerk and supervisor of the town shall meet on the fourth Monday of June, for the purpose of reviewing the assessment of property in such town. And on the application of any person considering himself aggrieved, or who shall complain that the property of another is assessed too low, they shall review the assessment, and correct the same, as shall appear to them just. No complaint that an other is assessed too low, shall be acted upon until the person so assessed, or his agent, shall be notified in writing of such complaint, if a resident of the county. Any two of said officers meeting, are authorized to act, and they may adjourn from day to day, till they shall have finished the hearing of all cases presented on said day. Property assessed after the fourth Monday of June shall be subject to complaint to the county board, subject to the rules specified in this section.

RETURN OF ASSESSOR TO COUNTY CLERK.

89. ASSESSOR TO ADD UP COLUMNS, ETC.] 89. The assessor shall add up and note the aggregate of each column in his assessment books of real and personal property; and shall also add in each book, under proper headings, a tabular statement, showing the footings of the several columns upon each page; and shall add up and set down under the respective headings the totals of the several columns. When an assessor returns several assessment books of real or personal property, he shall, in addition to the tabular statements herein required, return a statement in like form, showing the totals of all the books.

90. RETURN.] 90. The assessor shall on or before the first day of July of the year for which the assessment is made, return his assessment books to the county clerk, verified by his affidavit, substantially in the following form:

STATE OF ILLINOIS, 88.

I...

....COUNTY.

...... assessor of

do solemnly swear that the book to which this is attached, contains a correct and full list of all the real property [or "personal property," as the case may be,] subject to taxation in ....so far as I have been able to ascertain the same: and that the assessed value set down in the proper column opposite the several kinds and descriptions of property is, in each case, the fair cash value of such property, to the best of my knowledge and belief, [where the assessment has been corrected by a town board, "except as corrected by the town board,"] and that the footings of the several columns in said book, and tabular statement returned herewith, is correct as I verily believe.

92. BOOKS DELIVERED TO TOWN CLERK-REVIEW OF ASSESSMENT.]— 92. The several assessment books shall be filed in the office of the county clerk, and there remain open to the inspection of all persons: Provided,

that the county clerk shall, in the month of April, deliver to the town clerks of the several towns in the county, the assessment books of their respective towns for the previous year, such books to be returned by the town clerks to the county clerk's office before the first of July of the same year.

REPORT OF ASSESSMENT BY THE CLERK TO THE AUDITOR FOR EQUALIZATION.

98. CLERK'S REPORT TO AUDITOR.] 98. On or before the tenth day of July, annually, if shall be the duty of the county clerks, upon the receipt of the assessment books, to make out and transmit to the Auditor an abstract of the assessment of property, showing the number, value and average value of each kind of enumerated property, as shown by the assessment; the value of each item of unenumerated property, and total value of personal property; the length of main track, the length of side track, and the numbers, values and average value of each separate item of railroad property; and number of acres, value and average value of improved lands; the number of acres, value and average value of unimproved lands; the total number of acres, total value and average value, per acre, of all lands; the number, value and average value of improved town and city lots; the number, value and average value of unimproved town and city lots; the total number of lots, total value and average value of all lots, and the total value of all property; the number of acres in cultivation of wheat, corn, oats, meadow, and other field products, in inclosed pasture, orchards and woodland, whether inclosed or not in that year. Said abstracts shall be made out on blanks, which it shall be the duty of the Auditor to furnish the county clerks for that purpose. The values to be given in said abstract shall be the assessed valuations, except in the case of railroad property denominated "railroad track" and "rolling stock," the value of which shall be given as returned by the railroad company to the county clerk. The county clerk shall, at the same time, and accompanying said abstract, furnish a detailed statement of the railroad property denominated "railroad track" and "rolling stock," reported by each road located in or through their counties. If there are any roads so located that have not made their reports as required by this act, the clerk shall report the fact, giving the name of such railroad.

COLLECTORS' BOOKS-EXTENDING RATES.

123. COLLECTORS' BOOKS.] 123. The county clerk shall, annually, make out for the use of collectors, in books to be furnished by the county, correct lists of taxable property, as assessed and equalized.

125. BOOKS-HOW PREPARED.] 125. The respective county clerks shall cause the collector's books to be properly ruled for the several classes of property, providing for each class three columns for values,-the first to show the assessed valuation; the second to show the valuation as corrected and equalized by the county board; and the third to show the valuation as equalized or assessed by the State Board of Equalization. Said books to contain proper columns for the extension of the several kinds of taxes, and other purposes.

126.

126. RATES-HOW EXTENDED VALUATION — EQUALIZATION.] Said clerks shall extend the rates of addition or deduction ordered by the county board and State Board of Equalization, in the several columns provided for that purpose. The rates per cent, ordered by the State Board of Equalization shall be extended on the assessed valuation of property, as corrected and equalized by the county board-except, that in case of railroad property denominated "railroad track" and "rolling stock," said rates shall be extended on the listed valuations of such designated property. In all cases of extension of valuations, where the equalized valuation shall happen to be fractional, the clerk shall reject all such fractions as may fall below fifty cents; fractions of fifty cents or more shall be extended as one dollar.