TO PROVIDE FOR CASUAL DEFICITS OR FAILURES IN

REVENUES.

AN ACT to provide for casual deficits or failures in revenues. [Approved April 2, 1897. In force July 1, 1897. L. 1897, p. 287.

389. WHENEVER CASUAL DEFICITS OR FAILURES IN THE REVENUES OF THE STATE OCCUR.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That whenever casual deficits or failures in revenues of the State occur, in order to meet the same, the Governor, Auditor and Treasurer are hereby authorized to contract debts, never to exceed in the aggregate the sum of two hundred and fifty thousand dollars, and moneys thus borrowed shall be applied to the purpose for which they were obtained, or to pay the debts thus created, and to no other purpose: Provided, that all monies so borrowed shall be borrowed for no longer time than two years.

390. LOAN-HOW MADE AND WHEN AWARDED.] § 2. Whenever the borrowing of money under section one of this act is contemplated, it shall be the duty of the Governor, Auditor and Treasurer to advertise for proposals for such loan, for ten days, in one of the daily newspapers printed in each of the cities of New York, Chicago and Springfield, setting forth in said advertisements the amount of debt proposed to be contracted and the time and place for the payment of the principal and interest. And the loan shall be awarded to the person or persons agreeing to take it at the lowest rate of interest not exceeding five per cent per annum.

The

391. BONDS OR CERTIFICATES TO BE REGISTERED INTEREST AND PRINCIPAL—HOW PAID APPROPRIATION.] § 3. There shall be prepared under the direction of the officers named in this act such form of bonds or certificates as they shall deem advisable, which, when issued, shall be signed by the Governor, Auditor and Treasurer and shall be registered by the Auditor in a book to be kept by him for that purpose. interest and principal of such loan shall be paid by the Treasurer out of the general revenue fund. There is hereby appropriated out of any money in the treasury a sum not exceeding the sum of two hundred and seventy thousand dollars, for the payment of the interest and principal of any debts contracted under this act.

The Auditor of Public Accounts is hereby authorized and directed to draw his warrant on the State Treasurer for the amount of all such payments.

VALIDATING ACTS OF THE COUNTY BOARD HERETOFORE DONE IN DETERMINING AMOUNT OF TAXES TO BE RAISED FOR COUNTY PURPOSES.

AN ACT to make legal and valid the acts of the county board heretofore done in determining the amounts of all taxes to be raised for county purposes in their respective counties, and to make legal and valid the levy of taxes for county purposes thereunder. [Approved and in force February 28, 1905. L. 1905, p. 359.

392. VALIDATING ACTS OF COUNTY BOARD, HERETOFORE DONE IN DETERMINING AMOUNT OF TAXES TO BE RAISED FOR COUNTY PURPOSES.] SECTION 1. Be it enacted by the People of the State of Illinois repre

sented in the General Assembly: That when the county board of any county heretofore in determining the amounts of all taxes to be raised for county purposes in any year, has at its September session in such year determined said amounts by naming a fixed and definite sum to be so raised without naming the particular or specific purposes for which said taxes, when collected, shall be appropriated, expended or raised, and when any county board heretofore in determining the amounts of all taxes to be raised for county purposes in any year, has at its September session in such year declared or provided that a certain number of cents on each one hundred dollars of valuation of property shall be raised for county purposes, not exceeding seventy-five cents on each one hundred dollars of such valuation and without naming the particular or specific purposes for which said taxes when collected shall be appropriated, expended or raised, and when any county board heretofore in determining the amounts of all taxes to be raised for county purposes in any year, has at its September session in such year, declared or provided that a certain number of cents on each one hundred dollars of valuation of property shall be raised for county purposes not exceeding seventy-five cents on the one hundred dollars of valuation of property and has named the particular or specific purposes for which such taxes when collected shall be appropriated, expended or raised, such determination and the taxes assessed, levied or extended, shall be and are hereby declared to be legal and valid, anything in any law of this State to the contrary notwithstanding.

393. EMERGENCY.] § 2. WHEREAS, An emergency exists, therefore this act shall take effect and be in force from and after its passage.

FOR STATE PURPOSES.

AN ACT to provide for the necessary revenue for State purposes. [Approved June 23, 1915. In force July 1, 1915. L. 1915, p. 571.

394. REVENUE FUNDS FOR GENERAL STATE PURPOSES AND FOR STATE SCHOOL PURPOSES.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That there shall be raised, by levying a tax by valuation upon the assessed taxable property of the State, the following sums for the purposes hereinafter set forth: (The paragraph succeeding the foregoing varies from year to year as the General Assembly directs, and for that purpose is not here repeated.)

395. OFFICERS TO COMPUTE RATES PER CENT REQUIRED AUDITOR TO CERTIFY REPEAL.] § 2. The Governor, the Auditor and Treasurer shall annually compute the several rates per cent required to produce not less than the above amounts, anything in any other act providing a different manner of ascertaining the amount of revenue required to be leviel for State purposes to the contrary notwithstanding; and when so ascertained, the Auditor shall certify to the county clerk the proper rates per cent therefor, and also such definite rates for other purposes as are now or may be hereafter provided by law, to be levied and collected as State taxes, and all other laws and parts of laws in conflict with this act are hereby repealed.

TAX TITLES-RECONVEYANCE.

AN ACT entitled "An Act in regard to tax title and providing for the reconveyance of tax titles and fixing a penalty for failure or refusal to reconvey." [Approved June 14, 1909. In force July 1, 1909. L. 1909, p. 146.

396. WHEN OWNER OF REAL ESTATE MAY TENDER TAX TITLE HOLDER AMOUNT EXPENDED RECONVEYANCE COUNTY CLERK TO ESTIMATE

AMOUNT OF TENDER FEES.] SECTION 1. Whenever the grantee of a tax deed to real estate, or any one claiming thereunder, shall not be in possession or occupation of said premises so claimed and shall not take. or institute proceedings in good faith to take possession within one year after the date of the first tax deed under his alleged tax title, or whenever the grantee of a tax deed to real estate or any one claiming thereunder shall suffer the same to be forfeited to the State or again sold for taxes or special assessments before he has completed the payment of all taxes and special assessments legally assessed thereon for seven consecutive years, then it shall be lawful for the owner of said real estate or his agent or attorney to pay or tender said tax title holder the amount of moneys paid out and expended by said tax title holder upon said sale with seven per cent (7%) interest per annum thereon, together with subsequent taxes and special assessments paid and the statuory fees and costs incurred, and that upon such payment or tender the said tax title holder shall reconvey the premises aforesaid to the owner thereof, the amount of such tender may be based upon an estimate prepared by the county clerk.

In preparing such estimates, the county clerk shall include, in addition to the amount of moneys herein provided for, the following fees to the tax title holder:

For preparing the affidavit of compliance with law, $1.

For service of the notices provided by law, which must be served by holders of certificates of sale, to occupants, owners or parties interested in real estate sold for taxes, the sum of not to exceed $3 for each lot, block, tract or piece of land, as listed, assessed and sold in one description. For recording the tax deed, the actual cost of same, as ascertained from the recorder of deeds.

The county clerk shall be entitled to a fee of $1 for preparing the estimate herein provided, and such estimate of the county clerk shall be prima facie evidence in all courts of the amount due said tax title holder. [As amended by act approved June 25, 1915. In force July 1, 1915. L. 1915, p. 577.

396. WHEN OWNER OF REAL ESTATE MAY TENDER TAX TITLE HOLDER AMOUNT EXPENDED-RECONVEYANCE-AS TO SUBSEQUENT TAXES OR SPECIAL ASSESSMENTS, FILING TAX COLLECTOR'S RECEIPTS-COUNTY CLERK TO ESTIMATE AMOUNT OF TENDER FEES.] SECTION 1. That whenever the grantee of a tax deed to real estate, or any one claiming thereunder, shall not be in possession or occupation of said premises so claimed and shall not take or institute proceedings in good faith to take possession within one year after the date of the first tax deed under his alleged tax title, then it shall be lawful for the owner of said real estate or his agent or attorney to pay or tender said tax title holder the amount of moneys paid out and expended by said tax title holder, upon said sale

with five per cent (5%) interest per annum thereon together with subsequent taxes and specials paid and the statutory fees and costs incurred, and that upon such payment or tender the said tax title holder shall reconvey the premises aforesaid to the owner thereof, the amount of such tender may be based upon an estimate prepared by the county clerk: Provided, however, that the county clerk shall not be required to include any subsequent taxes or special assessments in his certificate of redemption nor shall the payment thereof be a charge upon the land sold for taxes, unless the purchaser, assignee, or holder of the tax certificate of sale shall have filed with the county clerk, before redemption, an official, original or duplicate tax collectors receipt for the payment of such subsequent taxes or special assessments, and it shall be the duty of the tax collector to execute and furnish such duplicate tax receipts. In preparing such estimate, the county clerk shall include, in addition to the amount of moneys herein provided for, the following fees to the tax title holder: For preparing the affidavit of compliance with law, $1. For service of the notices provided by law, which must be served by holders of certificates of sale, to occupants, owners or parties interested in real estate sold for taxes, the sum of not to exceed $3 for each lot, block, tract or piece of land, as listed, assessed and sold in one description. For recording the tax deed, the actual cost of same, as ascertained from the recorder of deeds. The county clerk shall be entitled to a fee of $1 for preparing the estimate herein provided, and such estimate of the county clerk shall be prima facie evidence in all courts of the amount due said tax title holder. [As amended by act approved June 24, 1915. In force July 1, 1915. L. 1915, p. 578.

(NOTE. See two amendments to § 396.)

397. PENALTY FOR REFUSING TO RECONVEY PREMISES.] § 2. Any tax title holder failing or refusing to reconvey said premises to the owner thereof on demand after payment or tender of the amounts due, as provided for in section 1 of this act, shall be fined a sum not less than fifty dollars ($50) and not more than two hundred dollars ($200) for each offense. One-half of said fine shall go to said property owner and one-half to the county.

398. COUNTY COURT MAY ORDER AMOUNT OF TENDER DEPOSITED WITH COUNTY TREASURER-SHERIFF OR MASTER IN CHANCERY MAY CON

VEY.] § 3. Upon affidavit or proof of tender being made, as provided by section 1 of this act, the County Court in the same proceeding wherein the sale upon which said deed issued may order upon the service of such notice as the court shall direct, the amount of said tender deposited with the county treasurer and that the sheriff or any master in chancery in said county may in the name of the holder of such title convey the premises to the owner thereof, and conveyance of tax title.

Whenever the tax purchaser makes application to withdraw moneys deposited with the county treasurer he shall deliver to the county treasurer a reconveyance of said tax title to the owner who made said deposit.

399. TAX DEEDS TO CONTAIN FULL NAMES, ETC.-OF NO FORCE UNTIL FILED. 4. All tax deeds shall contain the full names and the true postoffice address and residence of the grantor and grantee and shall not be of any force or effect until after the same has been filed for record in the office of the recorder of deeds.

FUND FOR UNIVERSITY OF ILLINOIS.

AN ACT to provide by State tax for a fund for the support and maintenance of the University of Illinois. [Approved June 10, 1911. In force July 1, 1911. L. 1911, p. 484.

400. ANNUAL TAX LEVY FOR FUND FOR USE OF UNIVERSITY OF ILLINOIS.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That there shall be levied and collected for the year 1912 and annually thereafter at the same time and in the same manner that State taxes are collected, a one mill tax for each dollar of the assessed valuation of the taxable property of this State to be paid into the treasury of the State and set apart as a fund for the use and maintenance of the University of Illinois.

401. DISPOSITION OF FUND.] § 2. Such fund when so collected, paid in and set apart, shall remain in the treasury of this State until appropriated to the use of the said University of Illinois by act of the General Assembly in accordance with section 18, article 4, of the Constitution of this State.

TAXING DOGS.

AN ACT to indemnify the owners of sheep in cases of damage committed by dogs. [Approved May 29, 1879. In force July 1, 1879. L. 1879, p. 54.

402. ASSESSOR TO MAKE LIST.] SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That each county and township assessor in this State, when making the assessment, shall annually make a list of the names of all persons who own or keep a dog or dogs, and set opposite the name of such owner or keeper the number of dogs he or she has in his possession, or that is or are kept on his or her premises; which list shall be returned by such. assessor to the county clerk of the county in which said list is taken as soon as the assessment is completed.

403. LICENSE FEE.] § 2. The county clerk shall charge upon the collector's book against the name of each person reported and returned as the owner or keeper of a dog or dogs, as a license fee, the sum of one dollar for each dog owned or kept by such person, which fee shall be collected at the same time and in the same manner as taxes upon personal property. In counties not under township organization, the collector shall pay the amount received from the licenses aforesaid to the treasurer of his county, and in counties under township organization the sum so collected in each town shall be paid by the collector to the supervisor of his town: Provided, such supervisor shall not be required. to give any new bond for such license fee, but such supervisor and his sureties shall be liable on his original bond as supervisor in the same manner and to the same extent as they now are for other moneys received by such supervisor by virtue of his office. [As amended by act approved June 16, 1891. In force July 1, 1891. L. 1891, p. 4.

404. LICENSE FUND HOW PAID OUT.] § 3. It shall be the duty of the county treasurer and supervisors, having the custody of the funds collected as license fees, as aforesaid to pay the same out in the manner following: