AN ACT to revise the law in relation to criminal jurisprudence. [Approved March 27, 1874. In force July 1, 1874.] (Hurd's Revised Statutes, 1917, Ch. 38, Sec. 51.)

284. Cruelty to Animals by Railroads and Carriers.

No railroad or other common carrier in the carrying or transportation of any cattle, sheep, swine or other animals shall allow the same to be confined in any car more than thirty-six consecutive hours unless delayed by storm or accident, when they shall be so fed and watered as soon after the expiration of such time as may reasonably be done. When so unloaded they shall be properly fed, watered and sheltered during such rest by the owner, consignee or person in custody thereof, and in case of their default, then by the railroad company transporting them, at the expense of said owner, consignee or person in custody of the same; and such company shall have a lien upon the animals until the same is paid. A violation of this section shall subject the offender to a fine of not less than $3 nor more than $200. [As amended by Act approved May 17, 1907. In force July 1, 1907.]

AN ACT to provide for the punishment of any person who drinks any intoxicating liquor, or whom is intoxicated, in or upon railroad passenger cars in use for transportation of passengers, or in or about any railroad station or platform, and for conductors to make arrests therefor. [Approved May 25, 1911. In force July 1, 1911.] Hurd's Revised Statutes, 1917, Ch. 38, Secs. 539, 540, 541, 542.)

285. Drinking Intoxicating Liquor or Being Intoxicated Upon Any Railroad Car-Penalty.

§ 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That any person who shall drink any intoxicating liquor, or who shall be intoxicated, in or upon any railroad smoking car, parlor car, day coach, interurban car or caboose car, in use for the transportation of passengers, or in or about any railroad station or platform, upon conviction thereof, shall be fined not less than twenty-five dollars ($25) nor more than one hundred dollars ($100), or imprisoned in the county jail for not less than thirty (30) days, nor more than one hundred (100) days, or both such fine and imprisonment.

286. Conductor to Enforce Act-Arrest.

§ 2. Every railroad conductor, while on duty, is hereby authorized and empowered to exercise in any county of this State, for the purpose of enforceing the provisions of this Act, all the common law and statutory powers conferred upon sheriffs and it is hereby made the duty of all such conductors to enforce the preceding section of this Act, and to arrest without process any person who violates any provision thereof, and in so doing they shall be held to be acting for the State and not as employees of the company. Any person or persons so arrested shall be delivered by such conductor to some judge, justice of the peace, sheriff, constable or police officer at some station or place within the county in which the offense was committed, for trial, according to law: Provided, that if the car on which such arrest is made does not stop within the county within which such offense was committed, then such conductor shall deliver the person so arrested to some sheriff, constable or police officer of the county wherein such car shall first stop after such arrest, who shall deliver the person so arrested to some judge or justice of the peace of the county in which the offense was committed, for trial.

287. Penalty for Conductor Refusing to Comply.

§ 3. Any such railroad conductor who shall refuse or fail to comply with section 2 of this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than ten dollars ($10) nor more than twenty-five dollars ($25).

T

288. Copies of Act to be Posted-Penalty.

$ 4. The several railroad companies in this State shall, without unnecessary delay, cause printed copies of the three preceding sections of this Act to be kept posted in conspicious places at all their stations along their lines of railroad in this State.

Every railroad company that shall neglect to post and keep posted such notices as required by this section shall for each offense forfeit the sum of fifty dollars ($50), to be recovered in an action of debt, in the name of the People of the State of Illinois.

XXII. REVENUE.

AN ACT for the assessment of property and for the levy and collection of taxes. [Approved March 30, 1872. In force July 1, 1872.] (Hurd's Revised Statutes, 1917, Ch. 120, Secs. 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 109, 347.)

289. Schedules.

$ 40. Every person, company or corporation owning, operating or constructing a railroad in this State, shall return sworn lists or schedules of the taxable property of such railroad, as hereinafter provided.

NOTE. See People v. Illinois Northern Ry. Co., 248 Ill. 532; People v. Wiggins Ferry Co., 257 Ill. 452; etc.

290. Time of Filing Schedule-Form of Same.

$ 41. They shall, in the month of May of the year 1873, and at the same time in each year thereafter when required, make out and file with the county clerks of the respective counties in which the railroad may be located, a statement or schedule showing the property held for right-of-way, and the length of the main and all side and second tracks and turnouts in such county, and in each city, town and village in the county, through or into which the road may run, and describing each tract of land, other than a city, town or village lot, through which the road may run, in accordance with the United States surveys, giving the width and length of the strip of land held in each tract, and the number of acres thereof. They shall also state the value of improvements and stations located on the right-ofway. New companies shall make such statement in May next after the location of their roads. When such statement shall have been once made, it shall not be necessary to report the description as herein before required, unless directed so to do by the county board; but the company shall, during the month of May, annually, report the value of such property, by the description set forth in the next section of this Act, and note all additions or changes in such right-of-way as shall have occurred.

291. "Railroad Track"-Description of.

§ 42. Such right-of-way, including the superstructures of main, side or second track and turnouts, and the station and improvements of the railroad company on such right-of-way, shall be held to be real estate for the purposes of taxation, and denominated "railroad track," and shall be so listed and valued; and shall be described in the assessment thereof as a strip of land extending on each side of such railroad track, and embracing the same, together with all the stations, and improvements, thereon, commencing at a point where such railroad track crosses the boundary line in entering the county, city, town or village, and extending to the point where such track crosses the boundary line leaving such county, city, town or village, or to the point of termination in the same, as the case may be, containing acres, more or less, (inserting name of county, township, city, town or village boundary line of same, and number of acres, and length in feet) and when advertised or sold for taxes, no other description shall be necessary.

........

NOTE. See C. B. & Q. R. Co. v. Paddock et al., 75 Ill., 616; People v. Ill. Cent. R. R. Co., 215 Ill., 177; People v. A. T. & S. F. Ry. Co., 206 Ill., 252. As to

valuation see Illnois v. Illinois Cent. R. Co. 27 Ill. 64; Chicago & A. R. Co. v. Bd of Sup'rs. Livingston Co., 68 Ill. 458; etc.

292.

How "Railroad Track" Listed and Assessed.

§ 43. The value of the "railroad track" shall be listed and taxed in the several counties, towns, villages, districts and cities, in the proportion that the length of the main track in such county, town, village, district or city bears to the whole length of the road in this State, except the value of the side or second track, and all turnouts, and all station houses, depots, machine shops, or other buildings belonging to the road, which shall be taxed in the county, town, village, district or city in which the same are located.

NOTE. See Chicago R. I. & P. R. Co. v. People 4 Ill. App. 468 etc. 293. "Rolling Stock”—Schedule.

$ 44. The movable property belonging to a railroad company shall be held to be personal property, and denominated, for the purpose of taxation, "rolling stock." Every person, company or corporation owning, constructing or operating a railroad in this State, shall, in the month of May, annually, return a list or schedule, which shall contain a correct detailed inventory of all the rolling stock belonging to such company, and which shall distinctly set forth the number of locomotives of all classes, passenger cars of all classes, sleeping and dining cars, express cars, baggage cars, horse cars, cattle cars, coal cars, platform cars, wrecking cars, pay cars, hand cars, and all other kinds of cars.

NOTE. See Ohio & M. R. Co. v. Weber 96 Ill. 443; Titus v. Ginheimer 27 Ill. 462 etc.

294. How "Rolling Stock" Listed and Taxed.

§ 45. The rolling stock shall be listed and taxed in the several counties, towns, villages, districts and cities, in the proportion that the length of the main track used or operated in such county, town, village, district or city bears to the whole length of the road used or operated by such person, company or corporation, whether owned or leased by him or them in whole or in part. Said list or schedule shall set forth the number of miles of main track on which said rolling stock is used in the State of Illinois, and the number of miles of main track on which sail rolling stock is used elsewhere.

NOTE. See Cook County v. Chicago, B. & Q. R. Co. 35 Ill. 460.

295. Personalty and Real Estate Other than "Rolling Stock" and "Railroad Track," Where Listed.

§ 46. The tools and materials for repairs, and all other personal property of any railroad except "rolling stock," shall be listed and assessed in the county, town, village, district or city wherever the same may be on the first day of May. All real estate, including the stations and other buildings and structures thereon, other than denominated "railroad track," belonging to any railroad, shall be listed as lands or lots, as the case may be, in the county, town, village, district or city where the same are located.

296. Assessment of Such Other Property.

§ 47. The county clerk shall return to the assessor of the town or district, as the case may require, a copy of the schedule or list of the real estate (other than "railroad track,") and of the personal property (except "rolling stock,") pertaining to the railroad; and such real and personal property shall be assessed by the assessor. Such property shall be treated in all respects, in regard to assessment and equalization, the same as other similar property belonging to individuals, except that it shall be treated as property belonging to railroads, under the terms "lands," "lots," and "personal property."

§ 48. At the same time that the lists or schedules are hereinbefore required to be returned to the county clerks, the person, company or corporation running, operating or constructing any railroad in this State, shall return to the Auditor of Public Accounts sworn statements or schedules, as follows:

First-Of the property denominated "railroad track," giving the length of the main and side or second tracks and turn out, and showing the proportions in each county, and the total in the State.

Second-The "rolling stock," giving the length of the main track in each county, the total in this State, and the entire length of the road.

Third-Showing the number of ties in track per mile, the weight of iron or steel per yard, used in main and side tracks; what joints or 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 or 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.

298. 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 assistence 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.

NOTE. See C. R. I. & P. Ry. Co. v. People, 217 Ill., 165; Chicago, B. & Q. R. Co v People 136 Ill. 660; Chicago & Northwestern Ry. Co. v. People 195 Ill. 184; etc.

299. 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.

300. 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.

301. 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.

302. 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 same book with railroad property.

NOTE. The State Board of Equalization was abolished by the Act of 1919 creating the State Tax Commission.

303. Office Furniture-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.

304. Board to Assess "Railroad Track" and "Rolling Stock"-Distribution of Values-Extension of Tax.

§ 109. Said board [the State Board of Equalization] shall also assess the railroad property denominated in this Act as "railroad track" and "rolling stock;" and said board is hereby given the power and authority, by committee or otherwise, to examine persons and papers. The amount so determined and assessed shall be certified by the Auditor to the county clerks of the proper counties. The county clerk shall, in like manner, distribute the value, so certified to him by the Auditor, to the county and to the several towns, districts, villages and cities in his county entitled to a proportionate value of such "railroad track" and "rolling stock." And said clerk shall extend taxes against such values, the same as against other property in such towns, districts, villages and cities.

NOTE. The State Board of Equalization was replaced by the Act of 1919 by the State Tax Commission.

305. Dates for Listing Changed.

§ 347. All lists, schedules, returns and statements heretofore required by law to be made between the first day of May and the first day of July by the assessors or by the owner of property, or person required to list the same, shall hereafter be made between the first day of April and the first day of June of each year.

AN ACT to authorize the levying of special assessments upon lands, railroads, public highways and municipal corporations situate within any drainage district so as to provide the funds necessary to pay the cost of construction for benefits that shall have been conferred by the construction of any work of improvement, without special assessments having been legally levied prior thereto, and providing for the issuance of bonds payable out of such special assessments, authorized by this Act to be levied. (Approved June 11, 1917.)

306. Special Assessment for Drainage District.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That authority is hereby given to the commissioners of any drainage district organized under any law of the State of Illinois within which there shall have been heretofore, at the request