been or may hereafter be lost or destroyed, a new assessment roll may be made by the proper officer or authority of said city, town, village or board, and when so made, shall take the place of the one so lost or destroyed; and the property described in the new roll shall be valued as of the day it was in the former roll. 16. ASSESSOR TO RETURN NEW ROLL, WHEN.] SEC. 2. The assessor or other officer authorized to make assessment rolls in said city, town or village, or by such board, shall make and return such new roll to the proper board or officer within thirty days after he shall have been ordered to make the same, by the board authorized to levy taxes therein; and on the return of said roll, the same proceedings shall be taken by said board upon and relating thereto, and in relation to the confirmation thereof, and the levy of taxes thereon, and the collection of the same, as the said board did take or might have taken upon and relating to said former roll, if the same had not been lost or destroyed. 17. EXTENSION OF TIME WHERE TIME PRESCRIBED.] SEC. 3. In all cases where the law authorizing the levy and collection of taxes in said city, town or village, or by any board of trustees or commissioners, prescribes a certain time within which any act relating thereto, shall be done, and the assessment roll shall be lost or destroyed as aforesaid, then the same time shall be given anew for the doing of said act, as was in the first instance prescribed. The date of the order for such new assessment to be substituted for the time originally fixed for the making of said former assessment. 18. PROCEEDING AGAINST DELINQUENT LAND.] SEC. 4. The same proceedings shall be had in relation to the return of delinquent lands and other acts authorized to be done subsequent thereto, in the case aforesaid, as though the said former roll had not been lost or destroyed; and in case such return of delinquent lands is required by law to be made to some officer other than an officer or board of such city, town or village, and is not made in season for such proceedings, then such proceedings shall be had the next following year. An act in regard to assessors and collectors of city taxes in incorporated cities. 19. MAYOR APPOINT COLLECTOR OR ASSESSOR, WHEN.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That in all incorporated cities in this state, which now have or may hereafter be vested with power to make an assessment of property for taxation for city purposes, and in which there is or may be no city assessor authorized to make such assessment, and no city collector authorized to collect city taxes levied by such city, it shall and may be lawful for the mayor of any such city to appoint, by and with the consent of the legislative authority thereof: a city assessor and a city collector, who shall hold office until a city assessor and a city collector for such city may be elected and • qualified in the manner provided by law, and such city assessor and city collector so appointed shall perform like duties, have like powers, and give like bonds as provided by law, in regard to such officers when elected by the people. 20. EMERGENCY CLAUSE.] SEC. 2. It being important that all incorporated cities in this state, should have power to proceed with the assessment and collection of their taxes, at as early a date as practicable, an emergency has arisen requiring this act to take effect immediately; therefore, this act shall be in force from and after its passage. An act to repeal section 25 and to amend sections 27 and 28 of article 9 of an act entitled "An act to provide for the incorporation of cities and villages," approved April 10, 1872.* [Approved April 25, 1873, in force July 1, 1873.] 21. REPEALS SECTION 25, ARTICLE 9, ACT APRIL 10, 1872.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That section twentyfive (25)† of article nine of an act entitled "An act to provide for the incorporation of cities and villages," approved April 10, 1872, be and the same is hereby repealed. 22. AMENDS PROCEEDURE BY COMMISSIONERS.] SEC. 2. That section 27 of article 9 of an act entitled "An act to provide for the incorporation of cities and villages," approved April 10, 1872, be, and the same is hereby, amended so as to read as follows: SEC. 27. It shall also be the duty of such commissioners to give notice of such assessment, and of the term of court at which a final hearing thereon will be had, in the following manner : First, They shall send by mail to each owner of premises assessed, whose name and place of residence is known to them, a notice substantially in the following form: For act referred to, see Part III, chapter 8, page 459. Your (here give a short description of the premises) is assessed $, for public improvement. The assessment roll will be returned to the term of the county county. court of Commissioners. Second, They shall cause at least ten days notice to be given, by posting notices in at least four public places in such city or village, two of which shall be in the neighborhood of such proposed improvement; and when a daily newspaper is published in such city or village, by publishing the same, at least five successive days, in such daily newspaper; or if no daily newspaper is published in such city or village, and a weekly newspaper is published therein, then at least once in each week for two successive weeks, in such weekly newspaper; or if no daily or weekly newspaper is published in such city or village, then in a newspaper published in the county in which such city or village is situated; the notice may be substantially as follows: SPECIAL ASSESSMENT NOTICE. Notice is hereby given to all parties interested, that the city council (or board of trustees, as the case may be), of having ordered that (here insert the description and nature of improvements, substantially as in ordinance), have applied to the county court of county for an assessment of the cost of said improvements according to benefits; and an assessment thereof having been made and returned to said court, the final hearing thereon will be had at the term of said court commencing on the day of A. D. 18-. All persons desiring, may then and there appear and make their defense. (Here give date). Commissioners. And that section twenty-eight (28)* of article nine of said act be and the same is hereby amended so as to read as follows: On or before the final hearing, the affidavit of one or more of the commissioners shall be filed in said court, stating that they have sent or caused to be sent, by mail, to the owners whose premises have been assessed, and whose name and place of residence are known to them, the notice hereinbefore required to be sent by mail to owners of premises assessed; they shall also cause to be filed the affidavit of the person who shall have posted the notices required by this act to be posted, setting forth when, and in what manner the same were posted; such affidavits shall be received as prima facie evidence of a compliance with this act, in regard to giving such notices; they shall also file a certificate of publication of said notice, in like manner as is required in other cases of publication of notices. An act in relation to the collection of taxes and special assessments. 23. PREAMBLE.] Whereas, certain requirements of the general revenue law of this state, relating to the mode of advertising the list of delinquent taxes and special assessments, to making application for judgment thereon, and the manner of making the tax sale, are impracticable; and whereas, it is desirable to remove existing defects as to the manner of collecting the taxes and special assessments, therefore, 24. VARIANCE IN DESCRIPTION OF PROPERTY.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly. When a return to the county collector has been made, or shall hereafter be made, of any real estate delinquent for any special assessment, or annual installment thereof, levied by any incorporated city, town or village, or by any corporate authorities, commissioners or persons, pursuant to law, which assessment, or installment thereof, is required by law to be included in the advertisement and notice of application for judgment for state and county taxes, and the description or subdivision of any real estate described in such return is different from the description, or subdivision thereof, as described in the town or district collectors' book, returned to such county collector, it shall and may be lawful for the county collector to advertise all the real estate delinquent for any such assessment described in such return, according to the description thereof, as contained in such return; but such advertisement shall be made at the same time, and shall form part of his advertisement of real estate delinquent for state and county taxes. * Section 30, chapter 8, this revision, page 464. 25. SALE TO BE MADE BY DESCRIPTION IN RETURN.] SEC. 2. The said real estate, so advertised, may be described in the county collector's delinquent return, according to the description thereof, as contained in such return and advertisement; and like proceedings shall be had to the application for judgment, and the judgment thereon, the sale and issuance of the certificate of the sale thereof, redemption from such sales and issuance of deeds thereon, as may be required by law to be had in regard to lands delinquent for state and county taxes. 26. Right of City, etc., to PURCHASE AT TAX SALE.] SEC. 3. Any incorporated city, town or village, or corporate authorities, commissioners or persons interested in any such special assessment, or installment thereof, may become purchaser at any sale, and may designate and appoint some officer or person to attend and bid at such sale on its behalf. 27. EMERGENCY.] SEC. 4. Whereas, many special assessments are now in process of collection, whereby an emergency exists why this act should take effect immediately; therefore, this act shall take effect and be in force from and after its passage. An act authorizing towns and cities which have raised money for a specific purpose, to appropriate the same for other purposes. [Approved May 3, 1873; in force July 1, 1873.] 28. PREAMBLE.] Whereas: Various towns and cities in this state have levied and collected taxes for specific purposes: and whereas, the necessity for expending said money for said specific purposes has ceased to exist or an insufficient amount has been raised; and whereas, there is no statute authorizing the appropriation, or use of such money for any other purpose than that for which the same was raised; therefor, 29. WHEN SPECIFIC FUNDS MAY BE TRANSFERRED.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That the several towns and cities of this state which have raised money by taxation for a specific purpose, or an insufficient amount has been raised, be, and they are hereby, authorized by vote of the electors thereof at any regular or special town meeting, or election to be held therein, after due and legal notice of such town meeting or election shall have been given, to appropriate such money to such objects or purposes as a majority of the voters voting at such town meeting or election may determine. WATER. SECTION. 1. Power in cities, etc., to contract for water. SECTION. 2. May levy tax for. An act to enable cities and villages to contract for a supply of water for public use, and levy and collect a tax to pay for water so supplied. [Approved April 9, 1872; in force July 1, 1872.] 1. POWER TO Contract for WATER.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That in all cities and villages where water works may hereafter be constructed by an incorporated company, the city or village authorities, in such cities and villages, may contract with such incorporated company for a supply of water for public use, for a period not exceeding thirty years. 2. TAX MAY BE LEVIED.] SEC. 2. Any such city or village, so contracting, may levy and collect a tax on all taxable property within such city or village, to pay for the water so supplied. SECTION. 1. County jail not to be used as lock-up. JAILS. SECTION. 2. Repealing clause. An act to prohibit the use of common jails, by the authorities of cities and towns, as a calaboose or lock-up. [Approved April 5, 1872; in force July 1, 1872.] 1. COUNTY JAILS NOT TO BE USED BY CITY,] SECTION 1. Be it enacted by the People of the state of Illinois, representea in the General Assembly, That it shall not be lawful for the authorities of any city or town in this state to use the common jails of any county in this state as a calaboose or lock-up for persons charged with violations of the ordinances of such city or town, unless authorized by the county board, and the usual jail fees and expenses of subsistence of prisoners be paid by such city or town. 2. REPEALING CLAUSE.] SEC, 2. All laws in conflict with this act are hereby repealed. SECTION. PRIOR LAWS. CEMETERY. SECTION. 1. Use of canal lot for burial purposes-Purchase 2. Title how to vest-Forever to remain a burial thereof. place. An act granting a lot of land in the town of Chicago, for the burial of the dead. 1. CONDITIONAL AUTHORITY TO USE A CANAL LOT FOR.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That the inhabitants of the town of Chicago, under the direction of the president and trustees of said town, are hereby authorized and permitted to use a lot of canal land, situated near the said town, for a burial ground, being the east half of the south-east quarter of section number thirty-three, in township number forty, range fourteen east of the third principal meridian: Provided, the president and trustees of said town will by an order, to be entered upon the records of their proceedings, engage and agree to pay to the state of Illinois whatever sum the said land may be valued at, by the agents of the state, whenever the state shall authorize a sale of the canal lands in the vicinity of the town of Chicago; the said land to be valued at the same price of other canal lands of a like quality and situation, and without regard to the use to which it is applied. 2. TITLE How to VEST-NOT TO BE ALIENATED.] SEC. 2. When the land described in the foregoing section shall be paid for, as therein provided, the title to the same shall be vested in the president and trustees of the town of Chicago and their successors forever; but the said trustees shall not thereby acquire the right to sell, dispose of or lease the said land, or any part thereof, but the same shall, forever, remain for a public burying ground, and shall never be used for any other purpose: Provided, that the trustees may lay off a part thereof for the burial of the citizens of Chicago, and a part for the burial of strangers and transient persons and make such other subdivision thereof as may be deemed necessary to the public convenience. COUNTY SEAT. SECTION 1. Cook county constituted and county seat established at Chicago, An act to create and organize the counties therein named. 1. COOK COUNTY CONSTITUTED WITH COUNTY SEAT AT CHICAGO.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That all that tract of country, to wit: Commencing at the boundary line between the states of Indiana and Illinois, at the dividing line between towns thirty-three and thirty-four north; thence west to the south-west corner of town thirty-four north of range nine east; thence due north to the northern boundary line of the state; thence east with said line to the north-east corner of the state; thence southwardly with the line of the state to the place of beginning, shall con |