application aforesaid. It shall be the duty of the Auditor to then file in the Supreme Court a certified statement of the facts certified by the clerk as aforesaid, together with his objections thereto, and the court shall hear and determine the matter as the right of the case may be. If the board of review shall decide that property so claimed to be exempt is liable to be taxed, and the party aggrieved at the time shall pray an appeal, a brief statement of the facts in the case shall be made by the clerk, under the direction of the board, and transmitted to the Auditor, who shall present the case to the Supreme Court in like manner as hereinbefore provided. In either case the collection of the tax shall not be delayed thereby, but in case the property is decided to be exempt the tax shall be abated and refunded.

Seventh-They shall, at any time before judgment, if an error or mistake is discovered (other than errors of judgment as to the valuation of any real or personal property), in an assessment of any real or personal property belonging to any person or corporation, issue a certificate setting forth the nature of such error, and the cause or causes which operated to produce such error or mistake, to the person or corporation erroneously assessed, which said certificate, when properly endorsed by the board of assessors, showing their concurrence therein, and not otherwise, may be used in evidence in any court of competent jurisdiction, and when so introduced in evidence such certificate shall become a part of the court records, and shall not be removed from the files except upon the order of the court.

The term "quadrennial assessment," as used in this act shall be taken to mean the general assessment of real estate and improvements required by law to be made once in four years. [As amended by act approved June 23, 1915. In force July 1, 1915. L. 1915, p. 566.

330. NOTICES UNDER THIS ACT-HOW GIVEN.] § 36. All notices in this act required to be given shall be written or printed notices and shall be served personally upon the persons entitled to notice, or their agents, or by sending such notice by mail to the person so entitled to notice, or to his agent, if the residence or business address of such person is known, or by reasonable effort can be ascertained. If the address of such person can not be ascertained, then the notice shall be sent to the address of the person who last paid the taxes upon the property in question. A failure to give any notice required by this act shall not impair or affect the validity of any assessment as finally made.

331. BOARD OF REVIEW-WHEN AND HOW CHANGES MADE UPON ASSESSMENT BOOKS.] § 37. Whenever the board of review shall decide to reverse or modify the action of the supervisor of assessments or board of assessors, or county assessor, or the assessment in any case, or to change the list as completed, or the assessment or description of any property in any manner, they shall cause the changes to be made at once and entered upon the assessment books.

332. FORM OF AFFIDAVIT TO BE ATTACHED TO EACH OF THE ASSESSMENT BOOKS.] § 38. The board of review shall, on or before the 7th day of September annually, complete its work and make or cause to be made the entries in the assessment books required to make the assessment conform to the changes made therein by the board of review, and shall attach to each of said books an affidavit signed by at least two

members of such board, which affidavit shall be substantially in the following form:

We, and each of us, as a member of the board of review of the assessment of the county of... in the State of Illinois, do solemnly swear that the books.. in number... to which this affidavit is attached, contain a full and complete list of all the real and personal property in said county subject to taxation for the year......, so far as we 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 our opinion, a just and equal assessment of such property for purposes of taxation according to law, and that the footings of the several columns in said book are correct, as we verily believe.

Dated...

Provided, that in counties containing one hundred and twenty-five thousand or more inhabitants the board of review shall also meet from time to time and whenever necessary to consider and act upon complaints and to further revise the assessment of real property as may be just and necessary. [As amended by act approved May 18, 1907. In force July 1, 1907. L. 1907, p. 495.

333. RULES AND REGULATIONS.] § 39. The board of assessors and the boards of review shall make and publish reasonable and proper rules for the guidance of persons doing business with such board and for the orderly dispatch of business.

334. FAILURE TO COMPLETE ASSESSMENT IN TIME-NOT TO VITIATE.] § 40. A failure to complete an assessment in the time required by law shall not vitiate such assessment, but the same shall be as legal and valid as if completed in the time required by law.

335. BOARD OF REVIEW WHEN TO ENTER UPON ITS DUTIES.] § 41. The township supervisors, township assessors and township clerks who have heretofore acted as the town boards of review in their respective townships and the county boards shall not hereafter have the power as such board of review to assess, equalize review or revise the assessment of property. The board of review herein provided for shall meet as soon after the taking effect of this act as shall be practicable, not later than the third Monday in June, and shall thereupon at once enter upon the discharge of their duties. [As amended by act approved May 18, 1907. In force July 1, 1907. L. 1907, p. 495.

336. BOARD OF REVIEW MAY EXAMINE ASSESSOR AS TO HOW ASSESSMENT WAS MADE.] § 42. It shall be lawful for the board of review to summon any assessor or any deputy or other person to appear before them respectively to be inquired of under oath with respect to the method by which he or they have ascertained and fixed any valuation or valuations returned by him or them, and as to the correctness of any such valuation or valuations, and to administer and examine under oath the assessor or other person so summoned before them, and any assessor or person so summoned who shall fail, without good cause, to appear or appearing shall refuse to submit to such inquiry or answer such questions as may be propounded to him by said board, or any member thereof, or any attorney representing them, shall be guilty of a misdemeanor, and

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on conviction thereof shall be fined in any sum not exceeding five hundred dollars.

337. DELIVERY OF BOOKS CONTAINING ASSESSMENTS.] § 43. When the books are so completed the board of review shall deliver one set of the books containing the assessment of real property and the books containing the assessment of personal property to the county clerk, who shall file the same in his office; one set of the books containing the assessment of real property shall be returned to the board of assessors, or supervisor of assessments; and when triplicate sets of books are required by this act, the remaining set of books containing such assessment shall remain in the office of the board of review. All such books shall be public records and open to the inspection of all persons. The assessment so completed by the board of review and certified to the county clerk and as equalized as provided by law, shall be the assessment upon which the taxes of that year shall be extended by the county clerk. [As amended by act approved May 18, 1905. In force July 1, 1905. L. 1905, p. 360.

338. CONNIVING AT ANY EVASION OF THIS ACT-PENALTY.] § 44. Any assessor, or deputy assessor, or member of the board of review of assessments, or board of equalization, or other person whose duty it is to assess property for taxation or equalize any such assessment, who shall refuse or wilfully neglect any duty required of him by law, or who shall consent to or connive at any evasion of the provisions of this act whereby any property required to be assessed shall be unlawfully exempt in whole. or in part, or the valuation thereof be set down at more or less than is required by law, shall, upon conviction, be fined for each offense not less. than one hundred dollars ($100) nor more than five thousand dollars ($5,000) or imprisoned in the county jail not exceeding one year, or both imprisoned and fined at the discretion of the court; he shall also be liable upon his bond to the party injured for all damages sustained by such party as above provided, and shall also be removed from office by the judge of the court before whom he is tried and convicted.

339. DELIVERING FALSE OR FRAUDULENT LISTS ΤΟ ASSESSORPENALTY.] 45. Whoever, with intent to defeat or evade the law in relation to the assessment of property, delivers or discloses to any assessor or deputy assessor a false or fraudulent list, return or schedule of his property not exempted by law from taxation, shall be punished by fine. not exceeding five thousand dollars ($5,000) or imprisoned in the county jail not exceeding one year, or both in the discretion of the court. 340. DUTY OF STATE'S ATTORNEY TO PROSECUTE VIOLATORS-FEESPAYMENT OF SALARY OF COUNTY ASSESSOR, ETC.] § 46. It is hereby made the duty of the State's attorney of each county to prosecute all violators of this act, and they shall receive as fees the sum of twenty dollars ($20) for each conviction, to be taxed as costs, and ten per cent of all fines collected. The residue of all fines collected under this act shall be paid into the county treasury for the use of the county. The salary of the county assessor, supervisor of assessments, and members of the board of assessors and board of review shall all be paid out of the county treasury on bills duly certified and approved by the county board.

341. ABSTRACT OF THE ASSESSMENT TO BE SENT TO AUDITOR.] § 47. The county clerk shall annually, on or before the 10th day of September, make out and transmit to the Auditor the abstract of the assessment of

property required of the county clerk in section ninety-eight (98) of the act entitled, "An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, as amended.

342. COUNTY COLLECTOR-DUPLICATE DELINQUENT LISTS-WHEN TO BE MADE AND WHERE TO BE FILED.] § 48. The county collector shall annually make out in duplicate the statement required by law, setting forth in detail the names of persons charged with personal property tax which is uncollected, and the reasons preventing such collection; and shall, also, at the same time, make out in duplicate a statement setting forth in detail the amount of taxes on real property which is uncollected, the names of the persons in whose name such property was listed, and the reasons preventing the collection of such taxes. He shall, also, at the same time, make out in duplicate a statement of all taxes collected during the year which has been returned as delinquent in any previous year, together with a description of the property upon which such taxes were levied. He shall file one of each of such duplicate statements with the county clerk and in counties of this State containing 125,000 or more inhabitants such collector shall file one of each of such duplicate statements with the county clerk and the other with the city comptroller if there shall be any such officer in any of the cities within such counties.

343. THE RATE PER CENT-HOW TO BE DETERMINED.] § 49. The county clerk shall estimate and determine the rate per cent upon the proper valuation of the property in the respective towns, townships, districts and incorporated cities, towns and villages in their counties that will produce, within the proper divisions of such counties, not less than the net amount of the several sums that shall be required by the county board or certified to them according to law.

In counties containing one hundred and twenty-five thousand (125,000) or more inhabitants the amount to which any county, city, township, school district or other municipal corporation shall be allowed to become indebted in any manner or for any purpose, shall not hereafter exceed two and one-half per cent on the assessed value of the taxable property therein, to be ascertained by the last assessment for State and county taxes previous to the incurring of such indebtedness. In any municipality or taxing district in any county or counties containing a population of 125,000 or more inhabitants in which the aggregate of the levies or taxes certified to the county clerk exceeds five per cent a reduction shall be made by the county clerk in the taxes so certified, so as to reduce the aggregate of such taxes to five per cent in the manner following, viz:

The rate of county taxes throughout the county shall be fixed by reducing the aggregate rate of taxation in the municipality or taxing district within the county in which such aggregate rate is the highest to five per cent by a pro rata reduction of all the levies certified therein, exclusive of the State taxes. The rate of each of the other kinds of tax levies shall be fixed in the same manner, taking the highest rate of taxation in any part of the municipality or other taxing district, or part thereof, as the basis of ascertaining the rate of taxation to be levied by such municipality or taxing district, and making the rate of taxation within the limits thereof uniform, and reducing the aggregate rate of taxation in each district in which it exceeds five per cent to five per cent.

In ascertaining the aggregate rate of taxation, and reducing the same under the foregoing provision, taxes certified or levied for school building purposes shall not be included or taken into account in any manner or for any purpose. The limitations herein contained shall apply only to assessment of property made under the provisions of this act. [Unconstitutional Knopf v. People, 185 Ill., 21.

CONCERNING LEVY AND EXTENSION OF TAXES. AN ACT concerning the levy and extension of taxes. [Approved May 9, 1901. In force July 1, 1901.

343a. AMOUNT OF TAX AUTHORIZED TO BE LEVIED.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That in determining the amount of the maximum tax authorized to be levied by any statute of this State the assessed valuation of the current year of the property in each taxing district, as equalized by the State Board of Equalization, shall be used. And if the amount of any tax certified to the county clerk for extension shall exceed the maximum allowed by law, determined as above provided, such excess shall be disregarded, and the residue only treated as the amount certified for extension.

343b. LEVY AND EXTENSION OF TAXES.] § 2. The county clerk in each county shall ascertain the rates per cent required to be extended upon the assessed valuation of the taxable property in the respective towns, townships, districts, incorporated cities and villages in his county, as equalized by the State Board of Equalization for the current year, to produce the several amounts certified for extension by the taxing authorities in said county (as the same shall have been reduced as hereinbefore provided in all cases where the original amounts exceed the amount authorized by law): Provided, however, that if the aggregate of all the taxes (exclusive of State taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and for a period of five years beginning with the year 1915 taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified to be extended against any property in any part of any taxing district or municipality, shall exceed three per cent of the assessed valuation thereof upon which the taxes are required to be extended, the rate per cent of the tax levy of such taxing district or municipality shall be reduced as follows: The county clerk shall reduce the rate per cent of the tax levy of such taxing district or municipality in the same proportion in which it would be necessary to reduce the highest aggregate per cent of all the tax levies (exclusive of State taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and for a period of five years beginning with the year 1915 taxes levied for the payment of the principal of and the interest