which number each member shall be entitled to fifty copies, the Auditor to five hundred copies, and the remainder thereof shall be distributed by the Secretary of State to the several counties, in the proportion usual in similar cases. Said distribution shall be made by mail or express, immediately upon the receipt of said report from the public printer, the cost of such distribution to be paid by the Secretary of State out of the appropriation for incidental expenses. [See "State Contracts," ch. 127, $ 29. 116. ROOMS, FUEL, ETC.-COMPENSATION.] § 116. The Secretary of State shall furnish such printing, fuel, lights and rooms as may be necessary for the transaction of the business of said board. Each member of said board shall receive for his services the sum of $5 per day during its sessions, and ten cents per mile for each mile. necessarily traveled in going to and returning from the seat of government, to be computed by the Auditor of Public Accounts, and no other allowance or emolument, directly or indirectly, for any purpose whatever, except the sum of $10 per session to each member, which shall be in full for postage, stationery, newspapers and all other incidentals and perquisites. The pay and mileage allowed to each member of said board and the pay allowed to its secretaries and employees, shall be certified by the chairman of the board to the Auditor of Public Accounts, who shall issue his warrants on the State Treasurer therefor. Said board may employ one page, at $2 per day; one secretary at $5 per day, and one janitor or doorkeeper, at $3 per day, and such clerks as may be necessary for the transaction of the business of the board at $5 per day. Two-thirds of the whole number of members shall constitute a quorum, and said board may adjourn from time to time until the business before it is disposed of. Beginning with the term of office of the State board. to be elected at the general election in November, A. D. 1908, each member of said board shall receive for his services the sum of $1,000 per annum, and ten cents per mile necessarily traveled in going to and returning from the seat of government, to be computed by the Auditor of Public Accounts, and no other allowance or emolument, directly or indirectly, for any purpose whatever, except the sum of $10 per session to each member, which shall be in full for postage, stationery, newspapers, and all other incidentals and perquisites. The pay and mileage. allowed to each member of said board, and the pay allowed to its secretary and employees shall be certified by the chairman of the board to the Auditor of Public Accounts, who shall issue his warrants on the State Treasurer therefor. [As amended by act approved June 4, 1907. In force July 1, 1907. L. 1907, p. 494. RATES OF TAXATION. 117. COMPUTING RATES.] § 117. All rates for taxes, hereinafter provided for, shall be computed by the county clerk on the assessed valuation of property, as equalized and assessed by the State Board of Equalization, for State purposes, and on the assessed valuation of property, as equalized and assessed by the county board of review and all property assessed by the State Board of Equalization for other taxes. [As amended by act approved May 10, 1901. In force July 1, 1901. L. 1901, p. 272; Legal News Ed., p. 219. See §§ 128, 343a, 343b. FOR STATE PURPOSES. 118. HOW RATE FOUND, ETC.] § 118. The Governor, Auditor and Treasurer shall, annually, on the completion of the assessment and equalization of property, ascertain the rate per cent required to produce the amount of taxes levied by the General Assembly. [See § 343. 119. STATE SCHOOL TAX.] § 119. There shall be annually assessed and collected at the same time and in the same manner, as other State taxes, such rate of tax on the equalized valuation of the property of this State, as is or may be provided by the laws concerning free schools, which tax shall be denominated the "State school tax," and the moneys arising therefrom be distributed in such manner as is or may be provided by the laws of this State concerning free schools; and no part of the fund raised by the aforesaid tax shall be diverted to or used for any other purpose than the support and maintenance of free schools in this State. [See §§ 343a, 343b; ch. 122, §§ 189-194. 120. STATE REVENUES.] § 120. The Auditor shall, annually, compute and certify to the county clerks such separate rates per cent as will produce the net amounts of State taxes authorized to be levied First-For revenue purposes, to be designated "Revenue fund.” fund." Fourth-For such other taxes as may be required by law to be levied by him. The "Interest fund" tax shall be levied so long only as the same may be necessary, and shall be applied to the payment of interest only. [See § 343. FOR COUNTY PURPOSES. 121. COUNTY BOARD TO DETERMINE.] § 121. The county board of the respective counties shall, annually, at the September session, determine the amount of all county taxes to be raised for all purposes. The aggregate amount shall not exceed the rate of seventy-five cents on the one hundred dollars valuation, except for the payment of indebtedness existing at the adoption of the present State Constitution, unless authorized by a vote of the people of the county. When for several purposes, the amount for each purpose shall be stated separately: Provided, however, that in all counties where, under any law, the county board is or may be required to pass an annual appropriation bill within the first quarter of the fiscal year, the tax levy above provided for may be made at any time after such annual appropriation bill shall be in full force and effect. [As amended by act approved June 5, 1909. In force July 1, 1909. L. 1909, p. 325. See §§ 343, 392. See People v. T., St. L. & W. R. R. Co., 231 Ill., 498; People v. K. & S. W. R. R. Co., 231 Ill., 109; People v. C. C. C. & St. L. Ry. Co., 231 Ill., 209. TOWNS, CITIES, ETC. 122. CERTIFICATE OF RATES.] § 122. The proper authorities of towns, townships, districts, and incorporated cities, towns and villages, collecting taxes under the provisions of this act, shall annually, on or before the second Tuesday in August, certify to the county clerk the several amounts which they severally require to be raised by taxation, acts heretofore passed by contrary notwithstanding. See "Cities," etc., ch. 24, anything in their respective charters, or in the General Assembly of this State, to the [As amended by act approved May 3, 1873. § 111. Chiniquy v. The People, 78 Ill., 570; Thatcher v. The People, 79 Ill., 597. See § 343. COLLECTOR'S BOOKS- -EXTENDING RATES. 123. COLLECTOR'S BOOKS.] § 123. The county clerk shall, annually, make out for the use of the collectors, in books to be furnished by the county, correct lists of taxable property as assessed and equalized. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 135; Legal News Ed., p. 109. 124. HOW MADE AS TO TOWNSHIPS, CITIES, ETC.] § 124. In counties not under township organization such book shall be made up by congressional townships; but parts of 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 may be made for the collection of all taxes within the corporate limits of cities, towns and villages. This section shall not be construed to interfere with the tax books provided for in this act, for the use of county collectors, for collecting all taxes charged against railroad property and the capital stock of telegraph companies. [Added by amendment approved June 2, 1881. In force July 1, 1881. L. 1881, p. 136; Legal News Ed., p. 110. 125. BOOKS RULED IN COLUMNS.] § 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 value, 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, and to contain proper columns to insert opposite each piece, lot or tract of land any sales made of the same for taxes or special assessment for the two preceding years not canceled, “such tax sales shall be designated by the word 'sold' to be stamped in the proper column opposite the respective lot or tract of land not released prior to December 1, of each year," and the several collectors shall stamp or cause to be stamped upon all receipts given for taxes the information in said column, to be known as the tax sale column. [As amended by act approved and in force June 19, 1893. L. 1893, p. 171; Legal News Ed., p. 117. See §§ 312, 343. 126. RATES HOW EXTENDED VALUATION EQUALIZATION.] § 126. 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. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 135; Legal News Ed., p. 109. See §§ 312, 343. 127. EXTENSION OF TOWN, CITY, ETC., TAXES.] § 127. The said clerks shall estimate and determine the rate per cent upon the proper valuation of 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. [See §§ 312, 343. 128. STATE, COUNTY, TOWN, ROAD AND BRIDGE, VILLAGE, CITY, DISTRICT, SCHOOL AND ALL OTHER TAXES.] § 128. All State taxes shall be extended by the respective county clerks upon the property in their counties upon the valuation produced by the equalization and assessment of property by the State Board of Equalization. All other taxes shall be extended upon the valuation produced by the equalization and assessment of property by the county board of review, and all property originally assessed by the State Board of Equalization. In the extension of taxes the fraction of a cent shall be extended as one cent. [As amended by act approved May 10, 1901. In force July 1, 1901. L. 1901, p. 272; Legal News Ed., p. 219. See §§ 312, 343a, 343b, § 392. Construed. See St. L. A. & T. H. R. R. Co. v. People, 224 Ill., 155. 129. FORFEITED PROPERTY—BACK TAXES.] § 129. In all cases where any real property has heretofore been or may hereafter be forfeited to the State for taxes, it shall be the duty of the clerk, when he is making up the amount of tax due on such real property for the current year to add the amount of back tax, interest, penalty and printers fees remaining due on such real property, with one years interest at ten per cent on all taxes heretofore forfeited, and twenty-five per cent on all taxes hereafter levied and forfeited on the amount of tax due, to the tax of the current year, and the aggregate amount so added together shall be collected in like manner as the tax on other real property for that year may be collected: Provided, that the county clerk shall first carefully examine said list, and strike out therefrom all errors and otherwise make such corrections as may be necessary with respect to such property or tax. [See § 229. As amended by act approved May 31, 1879. In force July 1, 1879. L. 1879, p. 253; Legal News Ed., p. 182. 130. STATEMENT TO AUDITOR.] § 130. When the books or lists for the collectors are completed, the county clerk shall make a complete statement of the assessment and taxes charged, on blanks, and in conformity to instructions furnished to him by the Auditor. The clerk shall record said statement, and forward it, properly certified, to the Auditor. 131. STATE AND COUNTY EQUALIZED RATES STATED.] § 131. It shall be the duty of the county clerk to make, in each collector's book, a certificate of the rate of deduction or addition determined by the State Board of Equalization in the county to which such books shall pertain; and, also, the rate of addition or deduction determined by the county board in the town, district, city or village to which such book shall pertain. [See § 126. 132. COLLECTOR'S WARRANT.] § 132. To each collector's book a warrant, under the hand and official seal of the county clerk, shall be annexed, commanding the collector to collect from the several persons named in said book, the several sums entered in the column of totals opposite their respective names. The warrant shall direct the collector to pay over the several kinds of taxes that may be collected by him, to the respective officers entitled thereto, less the compensation for collection allowed him by law. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 136; Legal News Ed., p. 109. QUALIFICATION OF TOWN AND DISTRICT COLLECTORS. 133. BOND OATH.] § 133. Every town, or district collector, before he enters upon the duties of his office, and within eight days after he received notice of the amount of taxes to be collected by him, shall execute a bond, with two or more securities, to be approved by the county board, or supervisor and town clerk of the town, as the case may require, in double the amount of such taxes, conditional for the faithful execution of his duties as such collector. Signatures to such bond, signed with a mark, shall be witnessed, but in no other case shall witness be required. Said bond shall be substantially in the following form, to-wit: Know all men by these presents, that we A B, of the in the county of .of in the State of Illinois, as town (or district) collector, and C D and E F, of the said county and State, as securities, are held and firmly bound unto the People of the State of Illinois, in the penal sum of for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors and administrators firmly by these presents. Signed and sealed, this .A. D. 19.... day of The condition of the foregoing bond is such, that if the above bound A B shall perform all the duties required to be performed by him as collector of the taxes for the year 19... in the town (or district) of..... in the county of Illinois, in the time and manner prescribed by law, and, when he shall be succeeded in office, shall surrender and deliver over to his successor in office all books, papers and moneys appertaining to his said office, then the foregoing bond to be void; otherwise to remain in full force. A B, (Seal) He shall also take and subscribe an oath, to be indorsed on the back of the bond, substantially as follows: I do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Illinois, and that I will faithfully discharge the duties of the office of town (or district) collector, according to the best of my ability. [See § 257-263. Ross v. The People ex rel. Johnson, 78 Ill., 375. 134. BOND AND OATH RECORDED LIEN OF BOND.] § 134. The chairman of the county board (or town supervisor, as the case may require), shall within six days thereafter, file such bond, with such approval indorsed thereon, in the office of the recorder, who shall record the same, including the oath, in a separate book to be provided for the purpose, and when recorded shall be filed in the office of the county clerk by the recorder. Said bond, when so filed for record, shall be a lien against the real estate of such town or district collector, until he shall have complied with the conditions thereof. |