purposes of state and county taxation next preceding the estimate herein authorized, and shall set down in each column the amount of tax chargeable to the several persons, corporations, lots or parcels of land liable for the taxes in such town according to such rate or percentage, and the collector shall proceed to collect the same in such manner as is now or may hereafter be provided by law for the collection of state and county taxes, and provisions of law in respect to collection of state and county taxes and proceedings to enforce the same, which are now in force or which may be hereafter enacted, so far as applicable, shall apply to said taxes, and as fast as such tax shall be collected, by the collector or other officer receiving the same, it shall be paid over to such board of park commissioners, on the joint receipt of the president and treasurer of such commissioners, or such other officer of such board of commissioners, as they may appoint to receive the same.

34. SEWERS HOW CONSTRUCTED SPECIAL TAX FOR.] SEC. 3. In case such board of park commissioners shall desire to improve any boulevard or pleasure-way under their control, or any part thereof, or if such commissioners shall deem it necessary for drainage purposes to construct a sewer or sewers through any lands or streets, not under their control, to connect with any natural or artificial outlet, they shall make plans and specifications for such contemplated improvement; in case such contemplated improvement is the construction of a sewer, they shall carefully designate the line thereof, and shall prepare estimates of the cost of such contemplated improvement and transmit such plans, specifications and estimates to the corporate authorities of the town where such improvement will be situated, such corporate authorities may, upon the receipt of such plans, specifications and estimates, at their next meeting, whether the same be a regular or special meeting, or at any succeeding meeting, or at a special meeting called for that purpose, determine, by ordinance to be entered upon the records of such town, whether such improvement shall be made or not; if they shall determine to make the same, they shall also prescribe that the same shall be made by special assessment or special taxation of contiguous property: Provided, that the tax authorized by section one of this act* shall not exceed the sum of one hundred thousand dollars annually. If such ordinance shall provide that such improvement shall be wholly or in part made by special assessments, they shall direct the supervisor of such town to file a petition in the name of the town, in the county court of his county, for proceedings to assess the cost of such improvement; such petition shall recite the ordinance for the proposed improvement, and the plans, specifications and estimates of the cost thereof, and pray that the costs thereof may be assessed in the manner prescribed by law. The proceedings to levy and collect such assessment subsequent to the filing of such petition, shall in all things, as near as may be, conform to the provisions of article nine (9) of an act of the general assembly of this state, entitled "An act to provide for the incorporation of cities and villages," approved April 10, 1872,† and all of the provisions of said article nine, so far as applicable, shall be in force and apply to any assessment made under this act. The clerk of such town shall perform the duties and possess the powers which are conferred upon the clerks of cities and villages under said article nine: Provided, that no improvement or sewer shall be made or constructed, under the provisions of this section, except upon the petition of the owners of a majority of the land fronting on the proposed improvement or sewer: Provided, further, that no sewer shall be constructed under this act through any streets belonging to any incorporated city, or to connect with any sewers within any such city, unless the assent of the common council or board of public works of such city having control of the streets and sewers of such city shall be first obtained thereto.

35. DESIGNATION OF CORPORATE AUTHORITIES TO LEVY TAX.] SEC. 4. Be it further enacted, That the town supervisor, clerk and assessor of such town be and they are hereby designated and constituted the corporate authorities of such town, and they, or a majority of them, may levy the tax or any of the assessments herein authorized, in the manner and for the purposes herein provided, except in towns or villages which may have or which shall hereafter become organized as a town or village under any law of this state, in which case the board of trustees of such town so organized as a village, may levy the tax or any of the assessments herein authorized in the manner and for the purposes herein authorized.

36. PROCEEDING WHEN SEWER IN TWO TOWNS.] SEC. 5. In case any sewer or sewers located as designated in the foregoing section shall be located in part in two or more towns, such commissioners shall make estimate of the cost of the portion of such sewer or sewers lying within each town separately, and shall transmit to the proper town the cost of such sewer or sewers lying and being in such town.

37. CONNECTION WITH PRIVATE DRAINS.] SEC. 6. Such sewer or sewers shall be so

* Section 32, supra.

+ For article IX see ante, page 458.

constructed as to permit owners of property on the line of the same to connect private drains or sewers therewith, under such rules and regulations as the board of public works or other proper authority of the city or town may prescribe, and the same shall be constructed as near as can be, in conformity to any general plan of sewerage in use in such town.

38. PROCEEDING FOR RIGHT OF WAY FOR SEWER.] SEC. 7. In case of the construction of any sewer or sewers, under the provisions of this act, over or through any lands not under the control of such board of park commissioners, if the consent of the owner of the same cannot be obtained, the proceedings to acquire the right of way, and for making just compensation therefor, shall be in accordance with the provisions of said article nine (9) referred to in section three (3) in this act.* The petition therein provided for shall be filed in the name of the town, and the proceedings shall, in all things, as near as may be, conform to the provisions of said article nine (9), and all of the provisions of said article, so far as applicable, shall apply to and be in force in proceedings under this act.

39. PROCEEDING TO ENFORCE ASSESSMENTS.] SEC. 8. If any assessment or assessments made by assessors appointed by the circuit court, upon the application of such board of park commissioners, shall, for any cause, fail to be collected, in whole or in part, such commissioners may at any time within five years after confirmation of such assessment or assessments, file a petition in the county court of their county setting forth briefly the nature of the improvement or purpose for which such assessment or assessments were made and the total cost of such improvement, the gross amount of such assessment or assessments, a description of the real estate, lots or parcels of land upon which such assessment or assessments remain unpaid, the amount as assessed against each piece or parcel of land so remaining unpaid, the date of confirmation of such assessment or assessments and the name or names of the person or persons filing objections for such lots or parcels of land at the time of such confirmation or at any other time during the proceedings had to collect such assessment or assessments, if known to such commissioners, and the names of persons who are interested in such lots or parcels of land as purchasers or otherwise as shown by the records of the county, or by an abstract of such records, praying the court to summon such person or persons into court to answer such petition and to receive, stand by and abide such order as the court shall make in the premises: Provided, that any failure to procure the names of all the persons interested in in such lots shall not hinder or delay the proceeding hereby authorized against those who are made parties. Upon filing such petition the clerk shall issue a summons directed to the sheriff of the county where such person or persons or any or either of them shall reside or be found, which shall be served in the same manner as writs in chancery, and in case any such person or persons so named in such summons cannot be found, or reside out of this state or shall absent himself or herself from this state so that summons cannot be served, it shall be lawful upon filing an affidavit of such fact, to cause notice to such person or persons to be published and served as in chancery proceedings, which notice shall be held and construed in all courts and proceedings as sufficient service upon such person or persons. The hearing of such petition and the determining of the matters therein alleged, shall have and take precedence over all other cases upon the dockets of such court, and such court shall at once (unless good cause for delay be shown) proceed to hear and determine the allegations in such petition contained. The said commissioners may introduce any evidence which shall tend to establish the allegations in such petition contained: Provided, that the original or certified copy of the original assessment roll, or so much thereof as refers to the special assessment sought to be recovered shall be prima facie evidence of the right of such petitioners to judgment according to the prayer of such petition. If either party shall demand that the matters in such petition shall be tried by a jury, the court shall order a jury to be empanelled as in cases at law, and such jury, under the direction of the court (or in case neither party shall demand a jury, the court) shall hear such proofs and witnesses as the respective parties may offer, and shall determine all questions of fact which shall be involved in the proceedings, and may upon such trial ascertain and find the sum or amount which each piece or parcel of land upon which such assessment or assessments remain unpaid, ought fairly and equitably to be assessed, having regard to the proportion of special benefits resulting to each piece or parcel of land benefited, after deducting the payments, if any, which shall have been made upon the several lots and parcels of land: Provided, that in no assessment or proceeding under any of the provisions of this act shall the amount of any assessment upon any lot or piece of land exceed the amount of special benefits resulting to each piece or lot of land; upon such finding, the court shall enter an order or decree declaring the amount so found to be a valid lien and assessment upon such lots or parcels of land; such order or decree shall be prima facie evi

* Section 34, supra; for article IX see page 458.

dence of the regularity of all previous proceedings necessary to the validity thereof, and all matters therein recited as having been heard and adjudged by said court. It shall be the duty of the clerk of such court to make a copy of such order or decree, properly certified, and file the same in the office of the county clerk of such county, and it shall be the duty of the county clerk of such county, in the next warrant thereafter issued for the collection of state and county taxes in the town in which the property against which such a decree has been entered, or any part thereof, is situated, to set down in a column, for that purpose provided, opposite the several pieces and parcels of real estate included in such order or decree, the amount assessed upon the same by such order or decree, and it shall thereupon be the duty of the collectors of taxes to collect said assessments and enforce the payment thereof in the same manner and with all the rights, powers and authority that they have to collect state and county taxes, and all the provisions of law in respect to the collection of state and county taxes and proceedings to enforce the same which are now in force or which may be hereafter enacted, so far as applicable, shall apply to such assessments. In proceedings under this section either party, on leave of the court, may amend any of the proceedings upon such terms as the court shall deem equitable; and it shall be lawful for such commissioners to include in such petition all of the lots, pieces or parcels of land included in any assessment or assessments which are delinquent, whether such lots are owned by one person or by several persons, or such commissioners may proceed by separate petition against each owner or against each separate lot or tract of land. And the property may be described as the same was described in the original assessment, or by any subdivision which may have been made of the same subsequent to the making of such assessment. The proceedings herein authorized for the collection of delinquent assessments shall be held and construed as additional to, and not in limitation of any proceedings now authorized; and such commissioners may proceed under any laws in force for the collection of such delinquent assessments; and lands shall be held and considered as delinquent, within the meaning of this act, which have not actually paid the amount of the assessment or assessments made on such lands, it being the intention hereby to authorize proceedings to ascertain and collect the amount or proportion which any lot, tract or parcel of land should fairly contribute or pay toward the actual cost of any improvement, or purpose for which any such assessment or assessments shall have been or shall be made, and to this end the county court of the proper county is hereby vested with power and authority to make all needful rules and orders in any proceeding under this act, not herein provided, for the accomplishment of the purposes aforesaid. 40. RECORD OF DELINQUENTS.] SEC. 9. It shall be the duty of the clerk of the county court to which any lots, pieces or parcels of land shall be returned as delinquent for any assessment referred to in this act, after any sale shall have been made, and the warrant for such sale shall have been returned, to make a complete list of the lots, pieces or parcels of land against which any such assessment shall have been set aside, or the collection of which shall have been suspended by appeal or otherwise, and shall certify the same under the seal of the court and deliver the same to the recorder of deeds of his county, and the recorder of the county shall record the same, which record shall be held and construed as sufficient notice to all purchasers and encumbrancers of the existence of such assessment for the full period of five years from the confirmation of the original assessment.

41. COMMISSIONERS MAY PROCURE EXTENSION OF TIME ON CONTRACTS.] SEC. 10. In all cases in which such board of park commissioners shall have contracted with owners of property taken or purchased for any park or boulevard, for annual payments, and the tax or assessment levied to meet such payments shall not be collected or paid in time to meet such payments as they become due; it shall be lawful for such board of park commissioners to negotiate and procure an extension of the time of payment of such contracts for such period as may be agreed upon by the parties, and may contract to pay interest from the time so extended at a rate not exceeding eight per cent. per annum, payable annually, and may use and apply any funds under their control to pay such obligations when due, and the interest as the same accrues, except money raised by special assessment to build or coustruct sewers or improve boulevards. 42. COMMISSIONERS TO SUPERVISE WORK, ETC.] SEC. 11. All improvements made under the provisions of this act shall be done under the immediate superintendence and control of such board of park commissioners upon contracts to be made with them; and all moneys collected under any proceedings authorized by this act shall be paid to such commissioners by the person or officer collecting the same, on the joint receipt of the treasurer and president of such board of park commissioners or such other officers as they may designate, except in towns or villages organized as towns or villages, in which case the money shall be paid by the treasurer of such town or village, to the contractor or person entitled to receive the same on the order of such park commissioners.

43. BOULEVARDS AUTHORIZED.] SEC. 12. Be it further enacted, That in cases where, by virtue of any act or acts heretofore passed, public parks or boulevards have been designated or established in two or more towns contiguous to each other, and where the commissioners authorized by such act or acts to locate such parks or boulevards shall desire to connect the same by a boulevard or pleasure-way so as to form a contiguous improvement, or shall desire to connect such park with other portions of the park district in which such park is located, by boulevards or pleasure-way, it shall and may be lawful for such commissioners to select and designate the line of such boulevard or pleasure-way, and to acquire title to the lands, which may be necessary to make such connection, by purchase or otherwise, and in case such commissioners cannot agree with the owner or owners, lessee or occupant of any of the real estate so selected, they may proceed to procure the condemnation of the same in such manner as is now or may be prescribed by any general law for the condemnation of the lands for public use; and the cost and expense of acquiring title to such land shall be levied upon and collected by special assessment upon the property specially benefited by the location of such boulevard or pleasure-way, in the same manner as the cost of other lands for parks and boulevards is assessed under the several acts creating such board, and such boulevard or pleasureway shall be under the control and management of such park commissioners, the same as other public grounds by them established.

44. ANNUAL REPORT.] SEC. 13. The said park commissioners shall annually, on or before the fifteenth day of March of each year, make a report to the board of auditors of their respective towns, and to the legislative body of the town or city in which said parks are located, and shall particularly set forth in such report the amount of money by them received from all sources during the preceeding year, and how the same has been expended.

45. COMMISSIONERS NOT TO BE INTERESTED, ETC.] SEC. 14. No member of such board of park commissioners shall be directly or indirectly interested in the purchase or sale of any park lands or in any contract for the improvement of any park, or shall receive any compensation for any personal services, except such, and only such, as provided by the act creating such board of park commissioners, and for a violation of this section the commissioner offending shall forfeit his office, and the vacancy shall be filled in same manner as other vacancies.

64

46. REPEALS ACT OF JUNE 16, 1871.] SEC. 15. Be it further enacted, That an act entitled, An act to enable corporate authorities of towns to levy a tax to improve public parks and boulevards, and to provide for the extension of boulevards, and regulating the duties of park commissioners, and limiting the period within which they may be paid salaries," approved June 16, 1871, be and the same is hereby repealed: Provided, any tax levied under such act shall not be impaired by such repeal, but the same shall be and remain in full force and effect as to such tax.

An act to repeal an act entitled “An act in relation to a portion of the submerged lands and lake park grounds lying on and adjacent to the shore of Lake Michigan, on the eastern frontage of the city of Chicago," in force April 16, 1869.

[Approved April 15, 1873; in force July 1, 1873.]

47. REPEALS ACT STATED.] SEC. 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That the act entitled "An act in relation to a portion of the submerged lands and lake park grounds lying on and adjacent to the shore of Lake Michigan on the eastern frontage of the city of Chicago," in force April 16, 1869,* be and the same is hereby repealed,

An act to provide for annexing and excluding territory to and from cities, towns and villages, and to unite cities, towns and villages.

[Approved April 10, 1872; in force July 1, 1872.]

1. PROCEEDING BY Owners to ANNEX PROPERTY.] SECTION 1. Be it enacted by the People of the state of Illinois, represented in the General Assembly, That on petition, in writing, signed by not less than three-fourths of the legal voters, and by the owners of not less than threefourths (in value) of the property in any territory contiguous to any city or incorporated village or town, and not embraced within its limits, the city council or board of trustees of said city, village or town (as the case may be) may, by ordinance, annex such territory to such city, village or town, upon filing a copy of such ordinance, with an accurate map of the territory annexed (duly certified by the mayor of the city or president of the board of trustees of the village or town), in the office of the recorder of deeds in the county where the annexed territory is situated, and having the same recorded therein: Provided, that no portion, less than the whole of an incorporated city, town or village, shall be annexed to another incorporated city, town or village, except in the mode provided in this act for the annexation of the whole of an incorporated city, town or village, to another city, town or village.

2. PROCEEDING by Incorporated Town, etc., to BECOME ANNEXED.] SEC. 2. Any incorporated city, village or town may he annexed to another incorporated city, village or town, by ordinance passed by a two-thirds vote of all the aldermen or trustees elect of each corporation desiring annexation: Provided, such annexation shall not affect or impair any rights or liabilities either in favor of or against such corporations; and suits founded upon such rights and liabilities, may be commenced, and pending suits may be prosecuted and carried to final judgments and execution, the same as if such annexation had not taken place. In making such annexation, the corporation so uniting may, by ordinance, fix the terms of the annexation, which shall have the force and effect of a binding contract: Provided, however, that no such ordinance shall be of any binding force or effect until submitted to a vote of the legal voters of such city, town or village, at a general election thereof, and adopted by a majority of all the voters voting thereon at such election, notice of which shall be given at the same time and in the same manner as required for the election of the officers of such city, town or village: And provided, also, that the vote shall be by ballot, which shall be "for union ordinance," or "against union ordinance," and shall be received, canvassed and returned the same as ballots for municipal officers of such city, town or village.

3. PROCEEDING BY CITY, ETC., TO ANNEX TERRITORY.] SEC. 3. When any incorporated city, village or town shall desire to annex any contiguous territory thereto, and the same shall not have been petitioned for, as provided in section one of this article, it shall be lawful for the city council or board of trustees of such city, village or town, by a two-thirds vote of all the aldermen or trustees elect, by ordinance or resolution, to authorize the mayor of such city, or the president of the board of trustees of such village or town, to petition the circuit court of the county in which the territory desired to be annexed, or a major part thereof, is situated, praying such annexation to be made. The petition shall contain a copy of such ordinance or resolution, and an accurate map of the territory which it is desired to annex, showing all such subdivisions that shall have been made therein. Such petition shall be filed with the clerk of the court at least ten days before the first day of the term at which it is proposed to be heard: Provided, that nothing in this connection contained, shall authorize said petition to be filed unless the territory so sought to be annexed (except territory intervening between a city and town, or two or more cities or towns desiring to become united under this act), shall contain an actual resident population of at least one hundred and fifty inhabitants to each section or fractional part of a section, so sought to be annexed-which said fact shall be alleged in said petition and proved on the hearing thereof, the same as any other allegation in said petition.

4. NOTICE OF PROCEEDING.] SEC. 4. When it shall be determined to present such petition, the mayor or president of the board of trustees (as the case may be) shall cause notice of the time and place where and when the petition will be or has been filed, and at what term of court the hearing thereof will be had, and setting forth the boundaries or a general description of the territory proposed to be annexed-to be given by publication at least once in each week, for two successive weeks, in some newspaper published in the county where the petition is filed or to be filed (or, if no newspaper is published in such county, then in the nearest newspaper published in this state), and by posting up notices, at least fourteen days before such time of hearing, in at least three of the most public places in the territory proposed to to be annexed, and a like number in the city, village or town to which it is desired to annex such territory.

5. OBJECTIONS TO ANNEXATION, How MADE.] SEC. 5. The legal voters resident upon