be made by mail or express immediately upon the receipt of said report from the public printer, the cost of said distribution to be paid by the Secretary of State out of the appropriation for incidental expenses. [See ch. 127, § 29.

116. ROCмS, 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 five dollars per day during its session, 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 ten dollars 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 employés, 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 two dollars per day; two secretaries, at five dollars per day each; and one janitor or doorkeeper, at three dollars 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.

RATES OF TAXATION.

117. EXTENDING RATES.] § 117. All rates for taxes hereinafter provided for shall be extended by the county clerk on the assessed valuation of property as equalized and assessed by the State Board of Equalization. [See § 128.] [See also 343.

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 343.

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.”

Second-For interest purposes, to be designated "Interest Fund." Third-For State school purposes, to be designated "State School 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 amounts of all taxes to be raised for county purposes, the aggregate amount of which shall not exceed the rate of seventyfive cents on the one hundred dollars' valuation of property, except for 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. [See ? 343.

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, anything in their respective charters, or in acts heretofore passed by the General Assembly of this State, to the contrary notwithstanding. [As amended by the act approved May 3, 1873.] [See ch. 24, §111. [See also 343.

COLLECTORS' BOOKS-EXTENDING RATES.

123. MADE ANNUALLY.] § 123. The county clerk shall, annually, make out for the use of collectors, in books to be furnished by the county, correct lists of taxable property, as assessed and equalized. [As amended by an act approved June 2, 1881.

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 book 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. [Act amended by adding this section, approved June 2, 1881.

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 assessments 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 1st 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] [see ?? 312,

343.

126. RATES-HOW EXTENDED.] § 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 an act approved June 2, 1881.] [See 131, also ?? 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 AND COUNTY TAXES.] § 128. All State and county 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. Town, district, village, city and other taxes shall also be extended against such assessed and equalized valuation of property within their respective jurisdictions. In the extension of taxes, the fraction of a cent shall be extended as one cent. [As amended by an act approved June 2, 1881. [See 312, 343.

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 amaunt of back tax, interest, penalty and printers' fees remaining due on such real property with one year's interest at ten per cent on all taxes heretofore forfeited, and twentyfive 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. [As amended by an act approved May 31, 1879.] [See § 229.

130. STATEMENT OF 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 the instructions furnished to him by the Auditor. The clerk shall record said statement, and forward it, properly cer tified, 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 an act approved June 2, 1881.] [See ? 136, 137.

QUALIFICATIONS 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 receives 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 his town, as the case may require, in double the amount of such taxes, conditioned 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:

.of.......in the

Know all men by these presents, that we, A B, of the.... county of. in the State of Illinois, as town (or district) collector, and CD 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 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......day of...... A. D. 18..

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 18.., 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.]
C D, [SEAL.
E F. [SEAL.]

He shall also take and subscribe an oath, to be endorsed 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 §§ 257-263-338.

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 indorsement 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.

DELIVERY OF COLLECTOR'S BOOKS-WARRANTS.

135. WHEN DELIVERED.] § 135. The respective county clerks. shall, on or before the twentieth day after the first day of December, annually, or as soon thereafter as the collectors are duly qualified, deliver to them the books for the collection of taxes; and it shall be the duty of the collectors, within such time, or as soon thereafter as they are qualified, to call at the clerk's office and receive said books. The tax book provided for collecting all taxes charged against railroad property and the capital stock of telegraph companies, shall be delivered to the county collecter within the same time, annually, or as soon thereafter as he is qualified. [As amended by an act approved May 31, 1881. [Also see ? 346.

136. COLLECTOR'S WARRANTS.] § 136. To each town or district collector's book, a warrant, under the hand of the county clerk and seal of his office, shall be annexed, commanding such town or district collecter to collect from the several persons named in said town or district collector's book, the several sums of taxes therein charged opposite their respective names. [See § 132.