the sum of twenty-five hundred dollars ($2,500) per annum, or so much thereof as may be necessary; this appropriation to commence after the occupation of the new state house by the state officers, and to be paid upon bills of particulars, certified to by the secretary of state and approved by the governor.

Thirty-second-The sum of three thousand dollars ($3,000), or so much thereof as may be needed, to pay the necessary expenses of the different standing and special committees of the two houses, their experts and clerks, of the twenty-ninth (29th) general assembly, when absent from the capitol on official duty, payable on the pay rolls of the chairmen of the respective committees, and approved by the presiding officer of the respective houses.

Thirty-third To state board of equalization, for pay and expenses, a sum not exceeding eight thousand dollars ($8,000) per annum, payable in the manner provided by law.

§ 2. The auditor of public accounts is hereby authorized and directed to draw his warrant on the state treasurer for the sums herein specified, upon presentation of the proper vouchers, and the state treasurer shall pay the same out of the proper funds in the treasury not otherwise appropriated. The said warrants shall be drawn in favor of, and payable to the order of the persons entitled thereto.

APPROVED April 10, 1875.

STATE INDEBTEDNESS.

3. Emergency.

In force April 8, 1875.

§ 1. To pay revenue deficit bonds, $250, 000. § 2. To pay State debt already due, $57.221 76. AN ACT making appropriations for the payment of the principal of State Indebtedness.

[ WHEREAS, two hundred and fifty revenue deficit bonds, issued under authority of an act approved October 20, 1871, of one thousand dollars each, amounting to two hundred and fifty thousand dollars, were, by proclamation of the governor, declared due and payable on the fourth day of January last; and, whereas, thirty-five refunded stock coupon bonds of one thousand dollars each will become due and payable on the first day of January, 1877; and, whereas, there is outstanding twentytwo thousand two hundred and twenty one dollars and seventy-six cents of other state debt already past due and called in by proclamation of the governor; and, whereas, there is no act in force making appropriations for the payment of the same, whereby an emergency has arisen rendering it necessary that this act should take effect immediately; therefore,

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the sum of two hundred and fifty thousand dollars ($250,000) is hereby appropriated to pay the principal of said revenue deficit bonds, and upon requisition of the governor the auditor shall issue his warrant upon the treasury, payable from the Illinois Central railroad fund, to pay the principal of said bonds as they shall be presented.

§ 2. The sum of fifty-seven thousand two hundred and twenty-one dollars and seventy-six cents ($57,221 76), or so much thereof as may be necessary, is hereby appropriated to pay the principal of the state debt already due, or which may fall due, or which may be presented by the holders thereof, payable as provided in section one of this act.

§ 3. This act shall take effect and be in force from and after its passage.

APPROVED April 8, 1875.

STATE HOUSE.

§ 1. For carrying on the work of the new State § 2. Emergency. House, $800, 000.

In force March 24, 1875.

AN ACT to make an appropriation for carrying on the work on the new State House.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That for the purpose of carrying on the work on the new state house, the sum of five hundred thousand dollars be and the same is hereby appropriated out of any moneys in the treasury not otherwise appropriated; also, that the further sum of three hundred thousand dollars be and the same is hereby appropriated, to be paid out of the revenue to be collected from the assessment of property for the year 1875 for revenue purposes.

§ 2. As the state has no apartments adequate or convenient for the transaction of the public business, and that there may be no unnecessary delay in providing for the same, an emergency is hereby declared to exist, requiring this act to go into immediate effect; therefore, this act shall take effect and be in force from and after its passage. APPROVED March 24, 1875.

FREDERICK WAGNER.

§ 1. Auditor to draw warrant on Treasurer for $500. In force July 1, 1875.

AN ACT for the relief of Frederick Wagner.

WHEREAS, Frederick Wagner, while on duty as a private, in a volunteer company of militia from Springfield, called by and organized under the authority of the governor of the state of Illinois, to do duty in the burnt district of the city of Chicago, on the night of the 12th day of October, A. D. 1871, was entirely disabled for life by the involuntary discharge of a musket in the hands of another volunteer; and, whereas, the appropriation for the relief of the said Frederick Wagner, made by the twenty-eighth general assembly, runs out on the first day of April, 1875, leaving him entirely destitute of all means; and, whereas,

the said Wagner desires to return to his native country where he can enjoy the blessings of a home and the nursing and care by the hands of his parents; therefore,

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the auditor of public accounts be and is hereby directed to draw his warrant on the state treasurer, in favor of the said Frederick Wagner, for the sum of five hundred dollars ($500), to be paid out of any money in the state treasury not otherwise appropriated.

APPROVED April 8, 1875.

ASSESSMENTS.

CITIES, VILLAGES AND TOWNS.

§ 1. Amend section 16, act 1873. Proceedings by general officer-Judgment-Appeal-DepositDamages. In force July 1, 1875.

AN ACT to amend an act entitled "An act in regard to the assessment of property and the levy and collection of taxes by incorporated cities in this State," approved April 15, 1873.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That section 16 of an act entitled "An act in regard to the assessment of property and the levy and collection of taxes by incorporated cities in this state," approved April 15, 1873, be and the same is hereby amended so as to read as follows:

"g 16. When said general officer shall receive the report or return provided for in the preceding section, he shall proceed to obtain judg ment against said lots, parcels of land and property for said general taxes, special taxes and special assessments remaining due and unpaid, in the same manner as may be by law provided for obtaining judgments against lands for taxes due and unpaid the county and state; and shall, in the same manner, proceed to sell the same for said general taxes, special taxes and special assessments remaining due and unpaid: Provided, that it shall not be required of said general officer to attach to said list of delinquent lots or lands any affidavit whatever in relation thereto; nor shall it be necessary that his return to the county court, in relation to lots, lands or real estate, for such purpose, shall contain the valuation of such property; but it shall be sufficient that he make an official return stating in substance that the list, in this regard, by him presented, is a correct list of the lands and lots delinquent for taxes, special taxes and special assessments for city purposes, with the amount due on each tract, respectively, for such purposes, according to the return of the city collec tor of such city, duly made to such officer according to law. In obtaining said judgment and making said sale, the said officer shall be governed by the general revenue laws of this state, except when otherwise provided herein. And the city council may, by ordinance or resolution, fix and determine the term of the county court at which the said general

officer shall apply for judgment against the said lots, parcels of land and property: Provided, there shall be but one general sale in any one year for any general taxes, special taxes or special assessments, levied by authority of such city, which sale shall be at the same, or a different time from the sale for state and county taxes, as the city council may by ordinance or resolution provide. Upon any such application for judgment, the county court shall have like jurisdiction and powers, and like proceedings shall be had, as near as may be, as upon application for judg ment for state and county taxes; and upon an appeal from the judg ment of the county court, the like proceedings shall be had, and the like jurisdiction and like powers shall be exercised by courts and officers, as in case of appeals from county court upon applications for judg ments for state and county taxes: Provided, however, that no appeal shall be allowed from any judgment of the county court against any property returned as delinquent under this act, except in cases of special assessments, unless the party appealing from such judg ment shall first deposit with such general officer an amount of money equal to the amount of the judgment appealed from, embracing accrued costs, and shall also give bond, with security, to be approved by the county court, in an amount to be fixed by the court, within a time to be limited by the court, conditioned that he will prosecute his appeal with effect, aud, in case of failure, will pay to said city all damages, interest and costs the city may have sustained by such appeal. Upon the affirmance of said judgment in the supreme court, by dismissal of such appeal (or by dismissal of a writ of error made a supersedeas), or otherwise, judgment shall be rendered in the supreme court against said appellant (for the use of the city) for the costs in the supreme court, and for interest on the original amount of such judgment, and for twenty (20) per cent. upon said judgment as damages, and no writ of error shall be allowed to operate as a supersedeas until the party applying therefor shall first have complied, in substance, with the conditions, as above required in appeals, to be prescribed by the judge or court allowing such supersedeas. If such judgment, so stayed by appeal or supersedeas, be reversed and not remanded, then said offi. cer holding such deposit shall restore the same to the party making such deposit. If such judgment be wholly affirmed, or affirmed in part and reversed in part, and not remanded, then such officer holding such deposit shall first pay out of such deposit the amount necessary to satisfy such judgment as affirmed or modified by the supreme court, together with all costs and interest and damages for which such depositer is liable by the said affirmed or modified judgment, and shall pay the balance, if any, to such depositer, and if not sufficient, execution may issue for the balance from the clerk of the supreme court, or of the county court, as the case may require. If such judgment be reversed and remanded, then such deposit shall await the final judgment of the county court, and be disposed of by the order of said county court, as justice may require: And it is further provided, that if, for any cause, by appeal or otherwise, the final judgment in the county court shall not be rendered until it is too late to sell on the day designated for sale in the general revenue laws, then, and in such case, the county court shall, on rendering final judgment against such delinquent lots or parcels of land, by order, fix the time and place of sale under such judgment, and make such order as shall effect the proper collection of such delinquent taxes or assessments."

APPROVED April 7, 1875,

RULES FOR VALUING PERSONAL PROPERTY.

§ 1. Amend section 3, act 1872. Rules for valuing personal property. In force July 1, 1875.

AN ACT to amend section three (3), of an act entitled "An act for the assessment of property and for the levy and collection of taxes," approved March 3, 1872.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That section three (3) be amended so as to read as follows:

" 3. Personal property shall be valued as follows

First-All personal property, except as herein otherwise directed, shall be valued at its fair cash value.

Second-Every credit for a sum certain, payable either in money or labor, shall be valued at a fair cash value for the sum so payable; if for any article of property, or for labor or services of any kind, it shall be valued at the current price of such property, labor or service.

Third-Annuities and royalties shall be valued at their then present total value.

Fourth-The capital stock of all companies and associations now or hereafter created under the laws of this state, shall be so valued by the state board of equalization as to ascertain and determine, respectively, the fair cash value of such capital stock, including the franchise, over and above the assessed value of the tangible property of such company or association. Said board shall adopt such rules and principles for ascertaining the fair cash value of such capital stock as to it may seem equitable and just; and such rules and principles, when so adopted, if not inconsistent with this act, shall be as binding and of the saine effect as if contained in this act, subject, however to such change, alteration or amendment as may be found, from time to time, to be necessary by said board: Provided, that in all cases where the tangible property or capital stock of any company or association is assessed under this act, the shares of capital stock of any such company or association shall not be assessed or taxed in this state. This clause shall not apply to the capital stock or shares of capital stock of banks organized under the general banking laws of this state: Provided, further, that in assessing companies and associations organized for purely manufacturing purposes, or for printing, or for publishing of newspapers, or for the improving and breeding of stock, the assessment shall be so made that such companies and associations so organized shall only be assessed as individuals under like circumstances would be assessed, and no more; and such companies and associations shall be allowed the same deductions as are allowed to individuals."

APPROVED April 10, 1875.