chairs are used in track, the ballasting of road, whether gravel or dirt, the number and quality of buildings or other structures on "railroad track," the length of time iron in track has been used, and the length of time the road has been built.

Fourth-A statement or schedule showing

1. The amount of capital stock authorized, and the number of shares into which such capital stock is divided.

2. The amount of capital stock paid up.

3. The market value, or if no market value, then the actual value of the shares of stock.

4. The total amount of all indebtedness, except for current expenses for operating the road.

5. The total listed valuation of all its tangible property in this State. Such schedule shall be made in conformity to such instructions. and forms as may be prescribed by the Auditor of Public Accounts.

49. NEGLECT TO RETURN.] § 49. If any person, company or corporation, owning operating or constructing any railroad, shall neglect to return to the county clerks the statements or schedules required to be returned to them, the property so to be returned and assessed by the assessor shall be listed and assessed as other property. In case of failure to make returns to the Auditor, as hereinbefore provided, the Auditor, with the assistance of the county clerks and assessors, when he shall require such assistance, shall ascertain the necessary facts and lay the same before the State Board of Equalization. In case of failure to make said statements, either to the county clerk or Auditor, such corporation, company or person shall forfeit, as a penalty, not less than 1,000 nor more than $10,000 for each offense, to be recovered in any proper form of action, in the name of the People of the State of Illinois, and paid into the State treasury. [C. R. I. & P. Ry. Co. v. People, 217 Ill., 165.

50. SCHEDULES BOARD TO ASSESS RAILROAD PROPERTY.] § 50. The Auditor shall, annually, on the meeting of the State Board of Equalization, lay before said board the statements and schedules herein required to be returned to him; and said board shall assess such property in the manner hereinafter provided.

51. RAILROAD TAX BOOK-EXTENDING AND COLLECTING TAX.] § 51. The county clerk shall procure, at the expense of the county, a record book, properly ruled and headed, in which to enter the railroad property of all kinds, as listed for taxation, and shall enter the valuations as assessed, corrected and equalized, in the manner provided by this act, and against such assessed, corrected or equalized valuation, as the case may require, the county clerk shall extend all the taxes thereon for which said property is liable. And at the proper time fixed by this act for delivering tax books to the county collector, the clerk shall attach a warrant, under his seal of office, and deliver said book to the county collector, upon which the said county collector is hereby required to collect the taxes therein charged against railroad property, and pay over and account for the same in the manner provided in other cases. Said book shall be returned by the collector and be filed in the office of the county clerk for future use.

52. DESCRIPTION OF PLATTED LAND.] § 52. When any railroad company shall make or record a plat of any contiguous lots or parcels of

land belonging to it, the same may be described as designated on such plat.

TELEGRAPH COMPANIES-RETURN.

53. SCHEDULE.] § 53. Any person, company or corporation, using or operating a telegraph line in this State, shall, annually, in the month of May, return to the Auditor of Public Accounts a schedule or statement, as follows:

First-The amount of capital stock authorized, and the number of shares into which such capital stock is divided.

Second-The amount of capital stock paid up.

Third-The market value, or if no market value, then the actual value of the shares of stock.

Fourth-The total amount of all indebtedness, except current expenses, for operating the line.

Fifth-The length of the line operated in each county, and the total in the State.

Sixth-The total assessed valuation of all its tangible property in this State.

Such schedule shall be made in conformity to such instructions and forms as may be prescribed by the Auditor of Public Accounts, and with reference to amounts and values on the 1st day of May of the year for which the return is made. [See §§ 301-303.

54. BOARD OF EQUALIZATION TO ASSESS-HOW TAX COLLECTED.] § 54. The Auditor shall annually, on the meeting of the State Board of Equalization, lay before said board the statement or schedule herein required to be returned to him; and said board shall assess the capital stock of such telegraph company, in the manner hereinafter provided. The tax charged on the capital stock of telegraph companies shall be placed in the hands of county collectors, in a book provided for that purpose, the same as is required for railroad property, and may be included in the same book with railroad property.

55. OFFICE FURNITURE, ETC.-HOW LISTED AND ASSESSED.] § 55. The office furniture and other personal property of telegraph companies shall be listed and assessed in the county, town, district, village or city where the same is used or kept.

PENALTY.

56. FALSE SCHEDULE, ETC.] § 56. If any person or corporation shall give a false or fraudulent list, schedule or statement, required by this act, or shall fail or refuse to deliver to the assessor, when called on for that purpose, a list of the taxable personal property which he is required to list under this act, he or it shall be liable to a penalty of not less than $10 nor more than $2,000, to be recovered in any proper form of action, in the name of the People of the State of Illinois, on the complaint of any person. Such fine, when collected, to be paid into the county treasury.

57. PERJURY. 57. Whoever shall wilfully make a false list, schedule or statement, under oath, shall, in addition to the penalty provided in the preceding section, be liable as in the case of perjury.

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

58. REAL PROPERTY-LISTED MAY 1.] § 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 eightyone, and yearly thereafter, with reference to the amount owned on the 1st 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 being listed or assessed in the name of the owners thereof. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 133; Legal. News Ed., p. 107. See §§ 301-303, 347.

59. OWNER ON 1ST MAY LIABLE.] § 59. The owner of property on the 1st day of May in any year, shall be liable for the taxes of that year. The purchaser of property on the 1st day of May shall be considered as the owner on that day. [See §§ 301-303, 347.

60. LEASEHOLD INTEREST IN EXEMPTED LANDS.] § 60. When real estate, which is exempt from taxation, is leased to another whose property is not exempt, and the leasing of which does not make the real estate taxable, the leasehold state and the appurtenances shall be listed as the property of the lessee thereof, or his assignee, as real estate. [See $$ 301-303, 347.

61. WHEN CERTAIN LANDS BECOME TAXABLE.] § 61. Government lands entered or located on or prior to the 1st day of May, shall be taxable for that year, and annually thereafter. School lands and lots sold shall be taxable in like manner as Government lands. Lands and lots sold by the trustees of the Illinois and Michigan Canal shall be taxable from and after the time the full payment therefor is made. Illinois Central Railroad lands and lots shall be taxable from and after the time the last payment becomes due. Swamp lands and lots shall become taxable whenever the county sells, conveys, or agrees to convey its title: Provided, that canal, Illinois Central Railroad and swamp lands and lots shall be, in other respects, governed, as to the time of becoming taxable, the same as Government lands. [See §§ 301-303, 347.

SUBDIVIDING.

62. OWNER TO PLAT-RECORD-DESCRIPTION-UNPAID TAXES OR SPECIAL ASSESSMENTS.] § 62. In all cases where any tract or lot of land is divided in parcels, so that it cannot be described without describing it by metes and bounds, it shall be the duty of the owner to cause such land to be surveyed and platted into lots. Such plat shall be certified and recorded. The description of real estate, in accordance with the number and description set forth in the plat, aforesaid, shall be deemed a good and valid description of the lot or parcel of land so described: Provided, that hereafter no new subdivision of any tract of land, lots or blocks shall be approved by a city, town, incorporated town or village officer, unless all redeemable sales for unpaid taxes or special assessments have been redeemed and all forfeited taxes or special assessments have been paid as required by law and before any recorder of deeds files and records or any city, town, incorporated town or village.

officer in charge of such matters approved any plat or new subdivision, vacation, or dedication submitted, he shall require that a statement from the county clerk be endorsed upon any such proposed plat of new subdivision, vacation or dedication to the effect that the county clerk finds no reasonable tax sales or unpaid forfeited taxes against any of the real estate included in such plat. [As amended by act approved June 29, 1915. In force July 1, 1915. L. 1915, p. 575.

63. OWNER NEGLECTING COUNTY CLERK TO CAUSE PLAT, ETC.] § 63. If the owner of any such tract or lot shall refuse or neglect to cause such survey to be made within thirty (30) days after having been notified by the county clerk, by publication of a notice in a newspaper in the county, having general circulation, at least three times, said clerk shall cause such survey to be made and recorded; and the expenses of the publication of such notice and of making such survey shall be added to the tax levied on such real property, and when collected, shall be paid on demand to the persons to whom it is due. [As amended by act approved May 31, 1879. In force July 1, 1879. L. 1879, p. 255; Legal News Ed., p. 190.

64. HOW LISTED AS BETWEEN COUNTIES.] § 64. Any tract of land not exceeding one-sixteenth of a section, shall be listed in the county where the greater part thereof is situated. When any such tract of land shall be situated equally in two counties, the Auditor shall determine in which county it shall be listed. If there be several tracts similarly situated, the Auditor shall apportion them equally between the counties as nearly as practicable. County clerks may have the actual contents of such tracts lying in their respective counties,. surveyed, platted and recorded, in the manner provided for in other cases.

65. HOW LISTED AS BETWEEN TOWNS.] § 65. The foregoing rule shall apply to lands lying in different towns: Provided, the county clerk shall act in said cases instead of the Auditor.

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 lists 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 belonging 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, or is situated and assessed, in any drainage district, for drainage purposes, the portion thereof in each town or district shall be listed separately; and the lands in any drainage district shall be listed corresponding, as near as may be, to the respective subdivisions and descriptions in. the latest assessment roll of such drainage district. 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. [As amended by act approved and in force June 26, 1885. L. 1885, Legal News Ed., p. 180. See $304.

67. Books TO BE BY TOWNSHIPS-WIEN SEPARATE BOOKS FOR CITIES, ETC.] § 67. The books for the assessment of property in counties not under township organization, shall be made up by congressional townships, but parts or fractional townships, less than full townships, may be added to full townships, at the discretion of the county. board. In counties under township organization, said books shall be made to correspond with the organized townships. Separate books shall be made for the assessment of property and the collection of all taxes and special assessments thereon, within the corporate limits of cities, towns and villages, if ordered by the county board. [Law v. The People ex rel. Miller, 80 Ill., 268. See § 304.

68. LISTS COMPARED.] § 68. The county clerk shall cause such lists to be carefully compared with the lists of taxable real property on file in his office. [See § 304.

69. Books TO BE READY MAY 1.] § 69. The county clerk shall cause such assessment 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 1st day of May in each year. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 133; Legal News Ed., p. 107. See § 304.

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 1st 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. [As amended by act approved June 2, 1881, in force July 1, 1881. L. 1881, p. 133; Legal News Ed., p. 108. See § 305.

71. OTHER LANDS.] § 71. If, after the delivery of such books to the assessor in any year, the clerk shall receive an abstract showing the entry of any lands or lots not contained in such books, it shall be his duty to furnish a list of the same to the proper assessor within five days after such abstract is received.

APPOINTMENT OF ASSESSORS AND DEPUTY ASSESSORS.

72. IN COUNTIES NOT UNDER TOWNSHIP ORGANIZATION.] § 72. Until provision is made by law for the election of the county assessor in counties not under township organization, the county board, in said counties, shall, annually, appoint some suitable and competent person as county assessor, and the person so appointed shall hold his office for one year, subject, however, to all the fines, penalties, and removal from office, provided for in this act. A vacancy from any cause, in the office of assessor, shall be filled by appointment by said board. [By act approved May 2, 1873, the Treasurer is made ex officio collector. See "Elections," ch. 46, § 22. See §§ 295, 316.

73. DEPUTIES.] § 73. If any assessor, for any cause whatever, shall be unable to perform the duties required of him within the time desig