interested in any such special assessment or installment thereof, may become a purchaser at any sale, and may designate and appoint some officer or person to attend and bid at such sale, on its behalf.

361. EMERGENCY.] § 4. WHEREAS, Many special assessments are now in process of collection, whereby an emergency exists why this act shall take effect immediately: therefore this act shall take effect and be in force from and after its passage.

AN ACT concerning the apportionment of special assessments payable in installments. [Approved April 13, 1875. In force July 1, 1875.

362. APPORTIONMENT OF SPECIAL ASSESSMENTS PAYABLE IN INSTALLMENTS.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That in all cases where any special assessment, payable in installments, has been or hereafter shall be made by any corporate authority, for supplying water, or other corporate purpose, and the owner or owners of any lot, block or parcel of land so assessed, or some of them shall desire to subdivide the same, and to apportion such assessment and the several installments thereof in such manner that each parcel of such proposed subdivision shall bear its just and equitable proportion thereof, the same may be done in the manner following, to wit: The owner or owners of such lot, block or parcel of land shall present to such corporate authority a petition, setting forth

1. The descriptive character of the assessment and the date of the confirmation of the same.

2. The names of the owners.

3. A description of the land proposed to be subdivided, together with the amount of each installment thereon, and the year or years for which the same are due.

4. A plat showing the proposed subdivision.

5. The proposed apportionment of the amount of each installment on each lot or parcel according to such proposed subdivision.

Such petition shall be acknowledged in the manner provided for the acknowledgment of deeds; and if such corporate authorities shall be satisfied therewith, they shall cause to be endorsed upon or attached to such petition their approval by their clerk or secretary, under their corporate seal, and the same so approved, shall be filed and recorded in the office of the county clerk in which such land shall be situated, and such apportioned assessment shall stand in place of the original assessment, and the same and the several installments thereof shall be deemed duly apportioned, and the several amounts so apportioned shall be liens upon the several parcels charged, respectively; and for the purpose of collecting the same, all proceedings shall be had and taken as if said assessment and installments had been made and apportioned in the first instance, according to such apportioned description and amounts, and the respective owners shall be held to have waived every and all objections to such assessments and the apportionment aforesaid: Provided, this act shall not apply to any lot, block or parcel of land on which there shall remain due and unpaid any installment. In case the owners are unable to agree as to such apportionment, or any of them are under legal disability, one or more of them may file a petition with

the Circuit Court of the county in which such land so assessed is situate, substantially in form as hereinbefore provided; and in such case, such corporate authority, together with all owners or persons. interested, not joined as petitioners, and unknown owners, if any, shall be made parties defendant, and all proceedings in relation thereto shall be had as in cases in chancery. The court may hear and determine the case according to the right of the matter. A copy of the record of the proceedings of the court in the premises, in case of an apportionment, duly certified, shall be filed and recorded in the office of such county clerk, and the same shall thereupon as to the land therein embraced, the owners thereof, the apportionment aforesaid, and the collection of the several amounts apportioned, have the same force and effect as hereinbefore provided in cases where such corporate authorities shall approve a petition, and file and record the same.

AN ACT to restore uniformity in the taxation of real and personal property, for all purposes, in the several counties and cities of this State. [Approved January 4, 1872. In force July 1, 1872.

363. UNIFORMITY RESTORED.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That the real and personal property within all incorporated towns and cities in every county in this State shall be taxable for all purposes, any local or special law in regard to exemption of any particular town. or city to the contrary notwithstanding; and all provisions of law in conflict with this act are hereby repealed; but nothing herein shall be construed as authorizing the taxation of property allowed to be exempt by any general law now in force or that may hereafter be passed. And all laws requiring any city to support and provide for its paupers, to assume liabilities or perform duties required of counties by the general laws of this State, are hereby repealed; and the general laws of this State upon such subjects, in relation to counties and cities, shall be applicable to all counties and cities in the State.

ILLINOIS CENTRAL RAILROAD.

364. SEVEN PER CENT OF THE GROSS INCOME.] § 18. In consideration of the grants, privileges and franchises herein conferred upon said company for the purposes aforesaid, the said company shall, on the first Mondays of December and June in each year, pay into the treasury of the State of Illinois five per centum on the gross or total proceeds, receipts or income derived from said roads and branches for the six months then next preceding. The first payment of such percentage on the main trunk of said road to commence four years from the date of said deed of trust, and on the branches six years from the date aforesaid, unless said road and branches are sooner completed, then from the date of completion. And for the purpose of ascertaining the proceeds, receipts or income aforesaid, an accurate account shall be kept by said company, a copy whereof shall be furnished to the Governor of the State of Illinois; the truth of which account shall be verified by the affidavits of the treasurer and secretary of such company. And for the purpose of verifying and ascertaining the accuracy of such account,

full power is hereby vested in the Governor of the State of Illinois, or any other person by law appointed, to examine the books and papers of said corporation, and to examine, under oath, the officers, agents and employees of said company, and other persons. And if any person, so examined by the Governor or other authority, shall, knowingly, and wilfully, swear falsely, or, if the other officers making such affidavits shall, knowingly and wilfully, swear falsely every such person shall be subject to the pains and penalties of perjury. [Private Laws, 1851, *p. 71, § 18.

365. LANDS TAXABLE WHEN CONVEYED APPLICATION OF TAX, ETC.] $22. The lands selected under said act of Congress, and hereby authorized to be conveyed, shall be exempt from all taxation under the laws of this State until sold and conveyed by said corporation or trustees, and the other stock, property and effects of said company shall be in like manner exempt from taxation for the term of six years from the passage of this act. After the expiration of six years, the stock, property and assets belonging to said company shall be listed by the president, secretary or other officer, with the Auditor of State, and an annual tax for State purposes shall be assessed by the Auditor upon all the property and assets of every name, kind and description belonging to said corporation. Whenever the taxes levied for State purposes shall exceed threefourths of one per centum per annum, such excess shall be deducted from the gross proceeds or income herein required to be paid by said corporation to the State, and the said corporation is hereby exempted from all taxation of every kind, except as herein provided for. The revenue arising from said taxation, and the said five per cent of the gross or total proceeds, receipts or income aforesaid, shall be paid into the State treasury in money, and applied to the payment of interestpaying State indebtedness, until the extinction thereof: Provided, in case the five per cent provided to be paid into the State treasury, and the State taxes to be paid by the corporation, do not amount to seven per cent of the gross or total proceeds, receipts or income, then the said company shall pay into the State treasury the difference, so as to make the whole amount paid equal, at least, to seven per cent of the gross receipts of said corporation. [Private Laws, 1851, p. 71, § 22.

TAX ON GIFTS, LEGACIES AND INHERITANCES. AN ACT to tax gifts, legacies, inheritances, transfers, appointments and interests in certain cases, and to provide for the collection of the same, and repealing certain acts therein named. [Approved June 14, 1909. In force July 1, 1909. L. 1909, p. 311.

366. IN WHAT CASES TAX IMPOSED RATE OF TAX.] SECTION 1. Be it enacted by the People of the State of Illinois represented in the General Assembly: A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or income therefrom, in trust or otherwise, to persons, institutions or corporations, not hereinafter exempted, in the following cases: 1. When the transfer is by will or by the intestate laws of this State, from any person dying, seized or possessed of the property while a resident of the State.

2. When the transfer is by will or intestate laws of property within the State and the decedent was a nonresident of the State at the time of his death.

3. When the transfer is of property made by a resident, or by a nonresident when such nonresident's property is within this State, by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death. When any such person, institution or corporation becomes beneficially entitled in possession or expectancy to any property or the income therefrom, by any such transfer, whether made before or after the passage of this act.

4. Whenever any person, institution or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment, when made, shall be deemed a taxable transfer under the provisions of this act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever any person or corporation possessing such power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure.

When the beneficial interests to any property or income therefrom shall pass to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of the son, or the husband of the daughter, or any child or children adopted as such in conformity with the laws of the State of Illinois, or to any person whom the deceased, for not less than ten years prior to death, stood in the acknowledged relation of a parent: Provided, however, such relationship began at or before said person's fifteenth birthday and was continuous for said ten years thereafter: And, provided, also, that the parents of such person so standing in such relation shall be deceased when such relationship commenced, or to any lineal descendant of such decedent born in lawful wedlock. In every such case the rate of tax shall be two dollars on every one hundred dollars of the clear market value of such property received by each person, when the amount so received exceeds in amount the sum of one hundred thousand dollars, and one dollar on each one hundred dollars of the clear market value of such property received by each person when the amount so received is one hundred thousand dollars or less; and at and after the same rates respectively, for every less amount: Provided, that any gift, legacy, inheritance, transfer, appointment or interest which may be valued at a less sum than twenty thousand dollars shall not be subject to any such duty or taxes, and the tax is to be levied in the above cases only upon the excess of twenty thousand dollars received by each person. When the beneficial interest to any property or income therefrom shall pass to or for the use of any uncle, aunt, niece or nephew

or any lineal decendant of the same, in any such case the rate of such tax shall be four dollars on every one hundred dollars of the clear market value of such property received by each person to the excess of two thousand dollars so received by each person when the amount so received exceeds the sum of twenty thousand dollars; and two dollars on every hundred dollars of the clear market value of such property received by each person on the excess of two thousand dollars so received by each person when the amount so received is twenty thousand dollars or less. In all other cases the rate shall be as follows: On each and every one hundred dollars of the clear market value of all property and at the same rate for any less amount; on all transfers of ten thousand dollars and less, three dollars; on all transfers over ten thousand dollars and not exceeding twenty thousand dollars, four dollars; on all transfers over twenty thousand dollars and not exceeding fifty thousand dollars, five dollars; on all transfers over fifty thousand dollars and not exceeding one hundred thousand dollars, six dollars; and on all transfers over one hundred thousand dollars, ten dollars: Provided, that any gift, legacy, inheritance, transfer, appointment or interest which may be valued at a less sum than five hundred dollars shall not be subject to any duty or tax.

367. LIFE ESTATE OR FOR A TERM OF YEARS-RULE AS TO TAXATION -BOND.] 2. When any property or interest therein or income therefrom shall pass or be limited for the life of another, or for a term of years, or to terminate on the expiration of a certain period the property of the decedent so passing shall be appraised immediately after the death of the decedent, and the value of the said life estate, term of years or period of limitation shall be fixed upon mortality tables, using the interest rate or income rate of five per cent; and the value of the remainder in said property so limited shall be ascertained by deducting the value of the life estate, term of years or period of limitation from the fair market value of the property so limited, and the tax on the several estate or estates, remainder or remainders, or interests shall be immediately due and payable to the treasurer of the proper county, together with interest thereon, and said tax shall accrue as provided in section three (3) of this act, and remain a lien upon the entire property limited until paid: Provided, that the person or persons, body politic or corporate, beneficially interested in property chargeable with said tax, elect not to pay the same until they shall come into actual possession or enjoyment of such property, then in that case said person or persons, or body politic or corporate, shall give bond to the People of the State of Illinois in a penal sum three times the amount of the tax arising from such property, limited with such sureties as the county judge may approve, conditioned for the payment of the said tax and interest thereon at such time or period as they or their representatives may come into the actual possession or enjoyment of said property; which bond shall be filed in the office of the county clerk of the proper county: Provided, further, that such person or persons, body politic or corporate, shall make a full verified return of said property to said county judge and file the same in his office within one year from the death of the decedent, with the bond and sureties as above provided; and, further, said person or persons, body politic or corporate shall renew said bond every five years after the date of the death of decedent.