APPORTIONMENT OF SPECIAL ASSESSMENTS PAYABLE IN INSTALL

MENTS.

§ 1. Apportionment of special assessments payable in installments. In force July 1, 1875.

AN ACT concerning the 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 sub-divide the same, and to apportion such assessment and the several installments thereof in such manner that each parcel of such proposed sub-division 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

First-The descriptive character of the assessment, and the date of the confirmation of the same.

Second-The names of the owners.

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

Fourth-A plat showing the proposed sub-division.

Fifth-The proposed apportionment of the amount of each installment on each lot or parcel according to such proposed sub-division. Such petition shall be acknowledged in the manner provided for the acknowledgment of deeds, and if such corporate authority shall be satisfied therewith, they shall cause to be indorsed 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 situate, 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 objec tions to such assessment 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 herein before 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 is herein before provided in cases where such corporate authorities shall approve of a petition and file and record the same. APPROVED April 13, 1875.

AMEND SECTIONS 192 AND 193, GENERAL ACT.

1. Amend section 192, act of 1872; condition of § 2. Amend section 193, act of 1872; proceedbond. ings for sale in appeal cases. In force July 1, 1875.

AN ACT to amend sections one hundred and ninety-two (192) and one hundred and ninety-three (193), of an act entitled "An act for the assessment of property, and for the levy and collection of taxes," approved March 30, 1872.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That section one hundred and ninetytwo (192) of said act be and the same is hereby amended to read as follows:

"§ 192. Appeals from the judgment of the court may be taken during the same term to the supreme court, on the party praying an appeal executing a bond to the People of the State of Illinois, with two or more sureties, to be approved by the court, in double the amount of the judgment, conditional that the appellant will prosecute his said appeal with effect, and will pay the amount of any tax, assessment and cost which may finally be adjudged against the real estate involved in the appeal by any court having jurisdiction of the cause." § 2. Be it further enacted, That section one hundred and ninetythree (193) of said act be and the same is hereby amended to read as follows:

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"§ 193. In all cases of appeal to the supreme court from the judg ment of the county court for any taxes or assessments levied upon real estate, the supreme court may render judgment against all the lots and lands, or any particular lot or tract of land embraced in the appeal, for so much or such part of the taxes and assessments, or any particular tax or assessment it may find to be legally charged against the same; and in case it shall find any part of the taxes or assessments, or any particular tax or assessment charged against the same has not been legally charged, it may either remit said taxes or assessments, or particular tax or assessment so found to be illegally charged, or may reverse so much or such part of the judgment of the county court as relates to said taxes or assessments, or particular tax or assessment so illegally charged, and remand the same to said inferior court, that other proceedings may be had thereon. When judgment shall be rendered

by the supreme court against any lot or tract of land embraced in such appeal, it shall be the duty of the clerk of the supreme court to make and deliver to the county clerk of the county from which such appeal is taken, a record of the lands and lots against which judgment is rendered, which shall set forth the name of the owner, if known, the description of the property, the total amount of the judgment on each tract or lot, and shall attach thereto a copy of the order of the supreme court, and his certificate that such record is correct, which shall be filed in the office of said county clerk, and shall be the process on which such real estate or any interest therein shall be sold for such taxes or assessments, or particular tax or assessment, as well as the record for the sale thereof; and it shall be the duty of the county collector, assisted by the county clerk, to proceed and sell the same for the amount of such judgment and costs, in the manner provided when judgment is rendered by the county court against delinquent real estate. The collector shall publish a general notice of such sale in a newspaper published in his county, if any such there be, and if there be no such paper published in his county, then in the nearest newspaper published in the state to the county seat of such countysaid notice to be so published once in such newspaper at least three weeks previous to the day fixed for such sale. Upon the dismissal of any appeal, and upon filing in the office of the county clerk of the county from which the appeal is taken, a certified copy of the order of such dismissal, the county clerk shall make a record of the lands and real estate embraced in such appeal, which shall be the process on which the real estate embraced in such appeal shall be sold; and it shall be the duty of the county collector to proceed and sell the same in the manner provided herein before in cases of judgment rendered against real estate by the supreme court on the hearing of an appeal, and all the provisions of law shall apply to such sale as in other cases." APPROVED April 15, 1875.

EXTENDING TAXES-CERTIFICATE.

§ 1. Certificate of rates legalized. In force July 1, 1875.

AN ACT to legalize the extension, levy and collection of taxes in towns, townships, districts, and incorporated cities, towns and villages in the state of Illinois, and extended on the collector's books of the assessment of the year A. D. 1874.

WHEREAS, section one hundred and twenty-two (122) of "An act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, provides that the proper authorities of towns, townships, districts, and incorporated cities, towns and villages 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; and, whereas, in certain towns, townships, districts, and incorporated cities, towns and villages, the amount of taxes so required to be certified was not certified on or before

AUDITOR OF PUBLIC ACCOUNTS.

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the second Tuesday in August, but afterwards, and the county clerk of said counties have extended the amount of said taxes on the collector's book for the assessment of the year 1874; therefore,

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in any case where the proper authorities have certified to the county clerk, and said county clerk has computed a rate to produce said amount or amounts on the assessment of property, made under the state revenue laws for the year A. D. 1874, and extended the same on said assessment, the action of said authorities and said county clerk aforesaid is hereby declared legal and valid; and the taxes so extended shall be and remain a lien on the property against which they are extended, to the same extent as if said certificate had been filed as provided by section one hundred and twenty-two (122) of the act aforesaid.

AN ACT to amend section six (6) of an act entitled "An act to revise the law in relation to the auditor of public accounts," approved April 25,

1873.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That section six (6) of an act entitled "An act to revise the law in relation to the auditor of public accounts," approved April 25, 1873, be and the same is hereby so amended as to read as follows:

"g 6. The auditor shall keep an official seal, which shall be used to authenticate all writings, papers, documents and accounts required by law to be certified from his office; and copies of all records, writings, papers and documents legally in his keeping, when certified by him and authenticated by his official seal, shall be received in evidence in the same manner and with like effect as the originals; and all books of accounts with collectors and other officers and persons with whom it is the duty of the auditor to keep accounts, and certified copies thereof, and statements therefrom, authenticated by the auditor under his official seal, shall be prima facie evidence of the correctness of such accounts and statements, and of the amount due thereon to the state."

§ 2. Inasmuch as the law now in force as to the mode of proving such accounts is defective, an emergency exists requiring this act to take effect immediately; therefore, this act shall take effect and be in force from and after its passage.

APPROVED April 10, 1875.

CEMETERIES.

MAYOR AND ALDERMEN TO DEMISE OR CONVEY.

§ 1. When cemetery land may be leased or sold. In force July 1, 1875.

AN ACT to enable the mayor and aldermen of certain cities to lease or convey real estate.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all cities of which the mayor and aldermen have heretofore been incorporated, by any special act, as a cemetery association or body politic, it shall be lawful, a majority of their number assenting thereto, for such association or body politic to demise for a term of years, or to convey in perpetuity, any real estate which it may have acquired by purchase or otherwise; and the real estate so conveyed shall be devoted exclusively for burial or cemetery purposes by the grantee or lessee thereof.

APPROVED April 15, 1875.

AN ACT to enable cemetery associations to sell and convey lands not required for burial purposes.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That cemetery associations incorporated by the laws of this state, and owning land in any cemetery located in any county of less than one hundred thousand inhabitants, shall have power to sell such lands so owned by said association, and not suitable or required for burial purposes, and in which no persons shall have been buried: Provided, that the trustees, or other officers having control of such cemetery, shall first call a meeting of the lot owners in such cemetery, at which a vote shall be taken in regard to such sale, and if a majority of the votes so cast shall be in favor of such sales, the trustees, or other officers having control of such cemetery, shall have power to sell such lands, as hereinafter provided.

§ 2. Notice of such meeting shall be given by publication in some newspaper published in such county of less than one hundred thousand inhabitants, where such cemetery is located, at least once in each week for three successive weeks previous to such meeting; if no newspaper is published in the county where such cemetery is located, than such notice shall be published in the newspaper nearest to such cemetery.

§ 3. The trustees, or other officers having control of such cemetery, shall sell such lands at public sale, to the highest bidder, upon such terms as they may determine.