RECORDERS.

DUTIES AND FEES OF RECORDER. § 1. Amends section 9, Act of 1874.

§ 9. As amended, prescribes duties of recorder - office hours-fees.

(SENATE BILL No. 336. APPROVED JUNE 21, 1917.)

AN ACT to amend section nine (9) of an Act entitled "An Act to revise the law in relation to recorders," approved March 9, 1874, and in force July 1, 1874, as amended by an Act entitled "An Act to amend section nine (9) of an Act entitled, 'An Act to revise the law in relation to recorders,' approved March 9, 1874, in force July 1, 1874, and Acts amendatory thereof," approved May 16, 1905, and in force July 1, 1905.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section nine (9) of an Act entitled "An Act to revise the law in relation to recorders," approved March 9, 1874, and in force July 1, 1874, as amended by an Act entitled "An Act to amend section nine (9) of an Act entitled, 'An Act to revise the law in relation to recorders,' approved March 9, 1874, in force July 1, 1874, and Acts amendatory thereof," approved May 16, 1905, and in force July 1, 1905, be and the same is hereby amended so as to read as follows:

§ 9. Every recorder shall, as soon as practicable after the filing of any instrument in writing in his office, entitled to be recorded, record the same at length, in the order of time of its reception, in well bound books to be provided for that purpose: Provided, that separate books may be kept for the recording of different classes of instruments.

Every recorder shall keep his office at the courthouse of the county for which he is recorder, and shall keep his office open and attend to the duties thereof from eight o'clock in the forenoon to five o'clock in the afternoon of each working day, excepting such days and half days as under any law are or may be legal holidays or half holidays, in any part of his said county, as regards the presenting for payment, acceptance, maturity, protesting, or giving notice of the dishonor of bills of exchange, bank checks, promissory notes, or other negotiable or commercial paper or instruments.

The recorder of deeds elected as provided for in this Act, shall receive such fees as are or may be provided for him by law, in case of provision therefor; otherwise he shall receive the same fees as are or may be provided by law to be paid to the circuit clerk and ex officio recorder for like services.

APPROVED June 21, 1917.

REVENUE.

BOARD OF REVIEW-CLERK IN CERTAIN COUNTIES.

§ 1. Amends section 30, Act of 1898.

§ 30. Appointment of-vacancyhow filled-compensation -clerk.

(HOUSE BILL No. 916. APPROVED JUNE 25, 1917.)

AN ACT to amend section 30 of an Act entitled, "An Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named, approved February 25, 1898, in force July 1, 1898, as amended by an Act approved May 13, 1907, in force July 1, 1907.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 30 of an Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named, approved February 25, 1898, in force July 1, 1898, as amended by an Act approved May 13, 1907, in force July 1, 1907, be and the same is hereby amended to read as follows:

§ 30. APPOINTMENT OF-VACANCY-HOW FILLED COMPENSATION -CLERK.] In counties under township organization of less than one hundred twenty-five thousand (125,000) inhabitants there shall be a board of review to review the assessments made by the county supervisor of assessments. The chairman of the board of supervisors shall be ex officio chairman of the board of review, and there shall be two (2) additional members of said board of review, who shall be appointed in the manner following: On or before June 1st, 1918, the county judge, shall appoint one (1) citizen of the county to serve as a member of the board of review of the county for one (1) year from the date of his appointment, and one (1) citizen of the county to serve as a member of the board of review for two (2) years from the date of his appointment. Each year thereafter, beginning with June 1st, 1919, as the term of one of the members of said board of review expires, the county judge shall appoint one (1) citizen of the county to serve as a member of the board of review for two (2) years from the date of his appointment. Should a member of the board of review die, resign, or be removed, the county judge shall appoint a citizen of the county to fill the unexpired term of such member. The board of review shall at all times, consist of two (2) members affiliated with the political party polling the highest vote, and one (1) member of the party polling the second highest vote at the general election in the county prior to the time any appointment is made by virtue of this section. The members of the board of review shall receive as compensation the sum per day for each day of service as shall be fixed by the county board, their time of service to be made out in due form with day and date, and sworn to by the members thereof. Provided further, that in counties of less than one hundred twenty-five thousand (125,000) inhabitants, the members of the board of review by a majority vote each year, may select some suitable person to act as clerk of said board of review, and such clerk shall receive as compensation, the sum per day for each day of service

as shall be fixed by the county board: The time of service of such clerk to be made out in due form, with day and date, and sworn to by such clerk.

(HOUSE BILL No. 753. FILED JUNE 28. 1917.)

AN ACT to amend an Act entitled, "An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as subsequently amended, by amending sections 155 and 243 thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, "An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as subsequently amended, be and the same is hereby amended, by amending sections 155 and 243 thereof to read as follows:

§ 155. Every town collector, and every county collector, in cases where there is no town collector, upon receiving the tax book or tax books, shall proceed to collect the taxes therein mentioned: Provided, that it shall be the duty of such collector to give notice in a newspaper published in the county, if any such newspaper there be, stating when and where he will be prepared to receive such taxes, at one or more places in each township, which said notice shall be published at the first publication of such newspaper after the delivery to such collector of the tax book or tax books and immediately upon the receipt of such tax book or tax books the said collector shall cause to be posted in one or more of the most public places in each township, in counties under township organization and in each precinct in counties not under township organization, a like notice, and the publication of such notice in said newspaper and the posting thereof as provided herein shall be deemed a sufficient demand for said taxes.

§ 243. The county collector shall on the first day of April and the first day of each and every month thereafter, pay over to the other proper authorities or persons the amounts in his hands and payable to them as taxes, not theretofore paid over: Provided, that in counties under township organization, where no town collectors are elected, no fees or commissions shall be deducted by the county collector from taxes collected by him and heretofore authorized to be collected by town collectors, and all such taxes collected shall be paid over in full to the proper authorities or persons authorized by law to receive the same.

Any county collector who shall fail to pay over the amount of taxes due and payable, at the time or times required by this section, shall be subject as a penalty for such failure to pay a sum of money equal to the interest on such amount at the rate of one-tenth of one (1) per cent

per day from the time such amount becomes due and payable until the same is paid; and the sureties upon the official bond of such collector shall be liable for the payment of such penalty. The penalty in this section provided may be recovered in an action of debt against such collector and his sureties aforesaid, in the name of the people of the State of Illinois, in any court of competent jurisdiction, and the amount of the penalty, when recovered, shall be paid into the county treasury: Provided, however, that this section shall not invalidate or increase the liability upon the bond of any county collector in force prior to the passage of this Act, and that to such extent as its application to any such existing bond would result in invalidating or increasing the liability thereon, this section shall be inapplicable thereto.

FILED June 28, 1917.

This bill having remained with the Governor ten days, Sundays excepted, the General Assembly being in session, it has thereby become a law. Witness my hand this twenty-eighth day of June, A. D. 1917. LOUIS L. EMMERSON, Secretary of State.

GENERAL LEVY FOR STATE PURPOSES.

§ 1. "Revenue Fund," $16,000,000.00 per § 2. Computation and certification of tax

annum; "State School
$4,000,000.00 per annum.

Fund,"

rate.

AN ACT to provide for the necessary revenue for State purposes.. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That there shall be raised, by levying a tax by valuation upon the assessed taxable property of the State, the following sums for the purposes hereinafter set forth:

For general State purposes, to be designated, "Revenue Fund," the sum of sixteen million dollars ($16,000,000.00) upon the assessed value of the property for the year A. D. 1917; sixteen million dollars ($16,000,000.00) upon the assessed value of the property for the year A. D. 1918; and for State school purposes to be designated "State School Fund," the sum of four million dollars ($4,000,000.00) upon the assessed taxable property for the year A. D. 1917, and the sum of four million dollars ($4,000,000.00) upon the assessed taxable property for the year A. D. 1918, in lieu of the two mill tax.

§ 2. The Governor, the Auditor and Treasurer shall annually compute the several rates per cent required to produce not less than the above amounts, anything in any other Act providing a different manner of ascertaining the amount of revenue required to be levied for State purposes to the contrary notwithstanding; and when so ascertained, the Auditor shall certify to the county clerk the proper rates per cent therefor, and also such definite rates for other purposes as are now or may be hereafter provided by law, to be levied and collected as State taxes, and all other laws and parts of laws in conflict with this Act are hereby repealed.

APPROVED June 27, 1917.

GIFTS, LEGACIES AND INHERITANCES-TAX, PAYMENT TO STATE TREASURER.

§ 1. Amends section 20, Act of 1909.

§ 20. As amended, provides county treasurer shall transmit all collections to State Treasurer on the first day of each month penalty for failure

bond.

(HOUSE BILL NO. 333. FILED MAY 7, 1917.)

AN ACT to amend an Act entitled, "An Act to tax gifts, legacies, inheritances, transfers, appointments, and interests in certain cases, and

to provide for the collection of the same, and repealing certain Acts therein named," approved June 14, 1909, in force July 1, 1909, as subsequently amended, by amending section 20 thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, "An Act to tax gifts, legacies, inheritances, transfers, appointments, and interests in certain cases, and to provide for the collection of the same and repealing certain Acts therein named," approved June 14, 1909, in force July 1, 1909, as amended, be and the same is hereby amended by amending section twenty (20) thereof to read as follows:

§ 20. The treasurer of each county shall collect all such taxes and on the first day of each and every month transmit all such taxes so collected prior thereto, and not yet transmitted, to the State Treasurer, who shall give him a receipt therefor, of which collection and payment he shall make report under oath to the Auditor of Public Accounts, on the first day of each and every month, stating for what estate paid, and in such form and containing such particulars, as the Auditor may prescribe. If any county treasurer shall fail to pay to the State Treasurer all taxes that may be due and payable under this Act, as prescribed herein, such county treasurer shall pay to the State, as a penalty for such failure, a sum of money equal to the interest on such taxes at the rate of one-tenth of one per cent per day from the time such taxes are collected by said county treasurer until such taxes are paid. The sureties upon the official bond of such county treasurer shall be security for the payment of such penalty. The penalty in this section provided may be recovered in an action of debt against such county treasurer and his sureties aforesaid, in the name of the people of the State of Illinois, in any court of competent jurisdiction within the county wherein such county treasurer is resident; and. such penalty, when recovered, shall be paid into the State treasury. Such action shall be brought by the State Treasurer within ten days after the failure of such county treasurer to pay to the State Treasurer any taxes collected by him, at the time required by this Act. Failure to bring such suit within such time shall not prevent the bringing of such suit thereafter. And it is hereby made the duty of the State Treasurer to make necessary and proper investigations to determine what inheritance tax should be paid. Provided, however, that this section shall not invalidate or increase the liability upon the bond of any county treasurer in force prior to the passage of this Act, and that to such extent as its application to any such existing