to a penalty of not less than ten dollars nor more than two thousand, to be recovered in any proper form of action, in the name of the People of the State of Illinois, on the complaint of any person. Such fine, when collected, to be paid into the county treasury. [R. S. 1874, ch. 120, § 56, p. 868.

34. [PERJURY.] § 57. Whoever shall wilfully make a false list, schedule or statement, under oath, shall, in addition to the penalty provided in the preceding section, be liable as in the case of perjury. [R. S. 1874, ch. 120, § 57, p. 868.

35. [GOVERNMENT LANDS.] § 61. Government lands entered or located on or prior to the first day of May, shall be taxable for that year, and annually thereafter. School lands and lots sold shall be taxable in like manner as government lands. Lands and lots sold by the trustees of the Illinois and Michigan canal shall be taxable from and after the time the full payment thereof is made. Illinois Central railroad lands and lots shall be taxable from and after the time the last payment becomes due. Swamp lands and lots shall become taxable whenever the county sells, conveys, or agrees to convey its title: Provided, that canal, Illinois Central railroad and swamp lands and lots shall be, in other respects, governed, as to the time of becoming taxable, the same as government lands. [R. S. 1874, ch. 120, § 61, p. 868.

36. [WHEN ASSESSOR TO FIX VALUE] § 83. In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to ascertain the amount and value of such property, and assess the same as he believes to be the fair amount and value thereof. [R S. 1874, ch. 120, p. 871. See § 10.

37. [COUNTY BOARD-EQUALIZATION.] $97. The county board, at a meeting to be held for the purpose contemplated in this section, on the second Monday in July, annually, after the return of the assessment books, shall

Fourth-It shall ascertain whether the valuations in one town or district bear just relation to all the towns or districts in the county; and may increase or diminish the aggregate valuation of property in any town or district, by adding or deducting such sum upon the hundred as may be necessary to produce a just relation between all the valuations of property in the county, but shall, in no instance, reduce the aggregate valuation of all the towns or districts below the aggregate valuation thereof, as made by the assessors; neither shall it increase the aggregate valuation of all the towns or districts, except in such an amount as may be actually necessary and incidental to a proper and just equalization. It may consider lands, town or city lots, personal property, and railroad property (except "railroad track" and "rolling stock,") separately, and determine a separate rate per cent. of addition or reduction for each of said classes of property, as may be necessary to a just equalization of the assessed value of said classes of property within the respective towns, and of the same between the several towns or districts in the county. If the county board of any county shall find the aggregate assessment of the county is too high or too low, or is generally so unequal as to render it impracticable to equalize such assessment fairly, they may set aside the assessment of the whole county or of any township or townships

therein, and order a new assessment, with instructions to the assessors to increase or diminish the aggregate assessment of such county or township, as the case may be, by such an amount as said board may deem right and just in the premises, and consistent with this act. [R. S. 1874, ch. 120, § 97, p 873.

38. [CLERKS' REPORT TO AUDITOR.] $98. On or before the tenth day of July, annually, it shall be the duty of county clerks, upon the receipt of the assessment books, to make out and transmit to the auditor an abstract of the assessment of property, showing the number, value and average value of each kind of enumerated property, as shown by the assessment; the value of each item of unenumerated property, and total value of personal property; the length of main track, the length of side track, and the numbers, values and average values of each separate item of railroad property; the number of acres, value and average value of improved lands; the number of acres, value and average value of unimproved lands; the total number of acres, total value and average value, per acre, of all lands; the number, value and average value of improved town or city lots; the number, value and average value of unimproved town or city lots; the total number of lots, total value and average value of all lots; and the total value of all property; the number of acres in cultivation of wheat, corn, oats, meadow, and other field products in inclosed pasture, orchards and woodland, whether inclosed or not in that year. Said abstract shall be made out on blanks, which it shall be the duty of the auditor to furnish the county clerks for that purpose. The values to be given in said abstract shall be the assessed valuations, except in the case of railroad property denominated "railroad track" and "rolling stock," the value of which shall be given as returned by the railroad company to the county clerk. The county clerk shall, at the same time, and accompanying said abstract, furnish a detailed statement of the railroad property denominated "railroad track" and "rolling stock," reported by each road located in or through their counties. If there are any roads so located that have not made their reports as required by this act, the clerk shall report the fact, giving the name of such railroad. [R. S. 1874, ch. 120, § 98, p. 874.

39. [PROPERTY TO BE CLASSIFIED BY STATE BOARD.] § 106. Said board, in equalizing the valuation of property as listed and assessed in the different counties, shall consider the following classes of property separately, viz: personal property, railroad and telegraph property; lands, and town and city lots; and, upon such consideration, determine such rates of addition to or deduction from the listed or assessed valuation of each of said classes of property in each county, or to or from the aggregate assessed value of each of said classes in the state, as may be deemed by the board to be equitable and just such rates being in all cases even and not fractional; and such rates, as finally determined by said board, shall not be combined. [R. S. 1874, ch. 120, § 106, p. 875.

40. [CAPITAL STOCK OF ASSOCIATIONS.] 8 108. The State Board of Equalization shall assess the capital stock of each company or association, respectively, now or hereafter incorporated under the laws of this state, in the manner herein before in this act provided. The re

spective assessments so made (other than of the capital stock of railroad and telegraph companies) shall be certified by the auditor, under direction of said board, to the county clerk of the respective counties in which such companies or associations are located, and said clerk shall extend the taxes for all purposes on the respective amounts so certified the same as may be levied on the other property in such towns, districts, villages or cities in which such companies or aзsociations are located. [R. S. 1874, ch. 120, § 108, p. 875.

41. [RAILROAD PROPERTY.] § 109. Said board 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. [R. S. 1874, ch. 120, § 109, p. 876.

42. [CAPITAL STOCK-RAILROADS TELEGRAPHS.] § 110. The aggregate amount of capital stock of railroad or telegraph companies assessed by said board shall be distributed proportionately by said board to the several counties in like manner that the property of railroads denominated "railroad track" is distributed. The amount so determined shall be certified by the auditor to the county clerk 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 capital stock. And said clerk shall extend taxes against such values the same as against other property in such towns, districis, villages and cities. [R. S. 1874, ch. 120, § 110, p. 876.

43. [RATES EXTENDED BY COURT CLERKS.] § 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 the case of railroad property denominated "railroad track” and “rolling stock," said rates shall be extended on the listed valuation 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. [R. S. 1874, ch. 120, § 126, p. 878.

44. [DISTRESS FOR TAXES.] § 156. In case any person, company or corporation shall refuse or neglect to pay the taxes imposed on him or them, when demanded, it shall be the duty of the collector to levy the same, together with the costs and charges that may accrue, by

distress and sale of the personal property of the person, company or corporation who ought to pay the same. [R. S. 1874, ch. 120, § 156, p. 884.

45. [ABSTRACTS--ILLINOIS CENTRAL RAILROAD.] 8 272. On the first day of May, in each year, or as soon thereafter as practicable, the auditor shall obtain from the United States land office in this state abstracts of the lands entered and located, and not previously obtained, and shall, at the same time, obtain from the Illinois Central railroad, and canal offices, abstracts of the Central railroad and canal lands sold. Upon the receipt of said abstracts, the auditor shall cause them to be transcribed into the tract books in his office, and shall, without delay, cause abstracts of the lands in each county, including school lands reported to his office as having been sold, to be made out and forwarded by mail to the county clerks of the several counties; and said clerks shall cause such abstracts to be transcribed into the tract book, and filed in their office. The expense of procuring and furnishing the abstracts required by this section, shall be paid by the auditor out of the appropriation for the expenses of his office. [R. S. 1874, ch. 120, § 272, p. 903.

AN ACT to provide for the assessment and taxation of bridges across navigable waters on the borders of this state. In force May 1, 1873.

How

46. [BORDER BRIDGES - HOW ASSESSED.] § 1. That all structures across any navigable streams forming the boundary line between the state of Illinois and any other state, shall be assessed by the township or other assessor in the county or township where the same is located, as real estate; and all provisions of law relating to the assessment and taxation of real estate, shall apply to the assessment and taxation of such bridges. Such assessor shall give in his description the quarter section, section, township and range in which such bridge is located or terminates in this state, together with the metes and bounds of the ground occupied by such bridge, and the approaches thereto from the end on the Illinois shore to the center of the main channel of the stream crossed by the same. For the purpose of obtaining such description the assessor may employ a competent surveyor, and the expense of making such survey and description shall be charged as a tax against such property by the county clerk, on the certificate of the surveyor: Provided, that one survey of any bridge and approaches, made under this act, shall be deemed sufficient for the purpose of subsequent assessment of such bridge or approaches. [R. S. 1874, ch. 120, § 295, p. 907.

47. [SALE OF BRIDGE, ETC.] § 2. In default of the payment of any such tax assessed against any such bridge company, as aforesaid, such bridge structure, and approaches thereto, so far as the same are located within this state, together with the land on which the same is located, as described by the Assessor, and the franchise belonging thereto, shall be sold for such tax at the same time and in the same manner as other real estate shall be sold in such county for delinquent tax; and any county, city, town, school district, or other municipal corporation, interested in the collection of the tax levied upon such bridge,

may become the purchaser at such sale, or at any sale of such property under judgment recovered upon, or to enforce the collection of such tax; and if the property, so sold, is not redeemed, may acquire, hold, sell and dispose of the title thereto. [Laws 1877, § 2, p. 171.

AN ACT in regard to the assessment of property, and the levy and collection of taxes by incorporated cities in this state. In force July 1, 1873.

48. [PROPERTY TO BE ASSESSED.] § 3. The assessor shall assess all taxable real and personal estate at its real or true value, as defined by the state revenue laws. All personal property, of every nature and kind, having its actual situs within the city, shall be assessed for municipal purposes, whether the owner resides in the city or not; this provision to extend to and include the property of railroads and the proportion of rolling stock of all such railroads or railway companies as run cars or trains into the city, by lease of road bed or track, the same as though such companies owned the track or road bed; such railroad property to be assessed, and such proportion to be ascertained and apportioned in accordance, as near as may be, with the statutes regulating the manner of listing and valuing the property of railroads for state and county taxation. [R. S. 1874, ch. 24, § 251, p. 255.

AN ACT to amend section 36 of an act entltled "An act to revise the law in relation to criminal jurisprudence," approved March 27, 1874. In force July 1, 1877.

1. [BURGLARY-PUNISHMENT.] Section 1. § 36. Whoever willfully and maliciously and forcibly breaks and enters, or willfully and maliciously, without force (the doors and windows being open), enters

36.

What cattle meant-evidence.