Act entitled, "An Act Concerning Local Improvements," approved June 14, 1897 and in force July 1, 1897 be and it is hereby amended to read as follows:

§ 56. The judgments of the court shall be final as to all the issues involved, and the proceedings in said cause shall be subject to review by appeal or writ of error as hereinafter provided, and not otherwise: Provided, however, that by mutual consent the same may be vacated or modified at a subsequent term, except as hereinafter provided.

Such judgments shall have the effect of several judgments as to each tract or parcel of land assessed, and no appeal from any such judgment or writ of error shall invalidate or delay the judgments, except as to the property concerning which the appeal or writ of error is taken.

Such judgments shall be liens on behalf of the municipality making the improvement, for the payment of which said special tax or special assessment is levied, on the property assessed from the date thereof, to the same extent and of equal force and validity as a lien for the general taxes until such judgments are paid or the property against which any such judgment is entered is sold to pay the same.

Nothing in this section contained shall interfere with the right of the petitioner to dismiss its proceedings, and for that purpose to vacate such judgment at its election at any time before commencing the actual collection of such assessment, and the court in which the judgment is rendered shall enter an order vacating or annulling said judgment of confirmation on motion of petitioner entered at any time after the expiration of the term at which judgment of confirmation was entered. upon a showing by petitioner that no contract was let or entered into for the making of said improvement within the time fixed by law, for the letting of the contract or that the making of such improvement under the original proceeding was never commenced, or that the making of said improvement under the prior proceedings was abandoned by petitioner, and no judgment entered in such proceeding so dismissed and vacated shall be a bar to another like or different improvement: Provided, that after the contract for the work shall have been entered into, or the bonds mentioned in this Act issued, no judgment shall be vacated or modified or any petition dismissed at a term subsequent to that at which the judgment was rendered, nor the collection of the assessment be in any way stayed or delayed by the council or board of trustees, or board of local improvements, or any officer of the municipality, without the consent of the contractor and bondholder.

The municipality on behalf of which such lien is created may sell and assign the same and either the municipality or the assignee of such judgment lien may at any time in its or his own name, file a bill to foreclose said lien in the same manner that foreclosures are by law permitted in case of delinquent general taxes: Provided, however, that no forfeiture of the property sought to be foreclosed shall have been as a prerequisite to such foreclosure.

APPROVED June 29th, 1915.

LOCAL IMPROVEMENTS-WHEN TAKING OR DAMAGING PROPERTY.

§ 1. Amends Act of 1897 by adding section 42a.

§ 42a. When taking or damaging property -assessments for damaged property included in first installmentwhen due and payable-interestmanner of collection.

(HOUSE BILL No. 677. APPROVED JUNE 23, 1915.)

AN ACT to amend an Act entitled, "An Act concerning local improvements," approved June 14, 1897, and in force July 1, 1897, as amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, "An Act concerning local improvements," approved June 14, 1897, and in force July 1, 1897, as subsequently amended, be and the same is hereby amended by adding thereto a section to be known as "section 42-a," which shall read as follows:

§ 42-a. Whenever an ordinance provides for the making of a local improvement which comprises both the construction of an improvement and the taking or damaging of property therefor, and proceedings have heretofore been or shall hereafter be instituted under this Act for the confirmation of a special assessment or a special tax to defray the whole or any portion of the cost of such improvement, including the cost of the construction thereof and the compensation for the taking or damaging of property therefor, it shall be lawful to provide by the ordinance for such local improvement or by an ordinance passed at any time before the confirmation of the assessment roll, that the aggregate amount assessed and each individual assessment and also the assessment against the municipality on account of property owned by the municipality and for public benefits, be divided into installments not more than ten (10) in number, as follows: So much of the aggregate amount assessed as represents the cost of the construction of the improvement shall be divided into as many parts as there are installments, which parts shall be equal in amount and each a multiple of one hundred dollars, except that any fractional amounts of such cost of construction after division as aforesaid shall be apportioned to the first installment; so much of the aggregate amount assessed as represents the compensation for property to be taken or damaged, together with the cost of making and collecting the special assessment or special tax (in the case of such municipalities as may lawfully include such cost in special assessment or special tax proceedings) shall be apportioned to the first installment of the special assessment or special tax.

Within thirty (30) days after the entry of judgment of confirmation in such proceeding, the clerk of the court in which such judgment is rendered shall certify the assessment roll and judgment to the officer of the city, village or town authorized to collect such special assessment or tax; or, if there has been an appeal or writ of error taken on any part of such judgment, then he shall certify such part of the judgment as is not included in such appeal or writ of error, and such certification shall be filed by the officer receiving the same, in his office. With such assessment roll and judgment the clerk of such court shall also issue and

deliver a warrant for the collection of such assessment or tax. Upon the delivery of such warrant to the aforesaid officer the first installment of such assessment or tax shall become and be immediately due and payable; the second installment of such assessment or tax shall be due and payable on the second day of January next after the date of the first voucher issued on account of work done, if the uncollected portion of the first installment shall have been returned delinquent to the authorized county officer as provided in this act but if the same shall not have been so returned delinquent, then said second installment shall be due and payable one (1) year after said second day of January. The third and subsequent installments shall be due and payable respectively at successive annual periods after such second installment becomes due and payable. All installments shall bear interest until paid at the rate of five (5) per cent per annum. Interest on the first installment shall begin to run from the date when such first installment becomes due and payable, and interest on all subsequent installments shall begin to run from the date of the first voucher issued on account of work done. Interest on such first installment shall be due and payable and shall be collected at the same time as such first installment. Interest on the second and subsequent installments shall be due and payable and shall be collected with the installments respectively, as in this Act provided.

Such special assessment or special tax shall be collected in the manner prescribed in this Act for other special assessments and special taxes, except that the collection of the first installment of such special assessment or special tax, or any part thereof, may be enforced if necessary by the sale of the property against which the same is levied, notwithstanding that the improvement for which the same is levied may not have been completed.

The provisions of this section shall apply only to proceedings for a special assessment or special tax to defray the cost of a local improvement which comprises both the construction of an improvement and the taking or damaging of property therefor, and such proceedings shall also be governed by the other sections of this Act, so far as the same are applicable thereto, and not inconsistent with the provisions of this

section.

APPROVED June 23d, 1915.

AN ACT to amend an Act entitled, "An Act to authorize cities having a population of less than 50,000 to establish and maintain by taxation public parks," approved May 13, 1907, in force July 1, 1907, as subsequently amended by Act approved June 26, 1913, by amending the title thereto and section one (1) thereof, and adding two sections.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That the title to an Act entitled, "An Act to authorize cities having a population of less than 50,000 to establish and maintain by taxation public parks," approved May 13, 1907, in force July 1, 1907, as amended by Act approved June 26, 1913, and said Act be and the same is hereby amended by amending said title and section one (1) thereof and adding two sections so that said title and Act when amended shall read as follows: An Act to authorize cities and villages having a population of less than 50,000 to maintain. by taxation public parks.

§ 1. That the city council of each incorporated city of this State having a population of less than 50,000 and the president and board of trustees of each village of this State having a population of less than 50,000, whether organized under the general law or a special charter, shall have power to maintain public parks for the use and benefit of the inhabitants of such city or village, and may levy a tax not to exceed three mills on the dollar annually for such purpose on all taxable property embraced in such city or village according to the valuation of the same as made for the purpose of State and county taxation by the last assessment, said tax to be levied and collected in the manner provided by law for the levy and collection of other city or village taxes in such cities and villages: Provided, that if the inhabitants of any city or village having a population of fifteen hundred (1,500) or more shall by vote so determine, said annual tax may be levied in addition to or in excess of taxes. levied as limited by section one (1) of Article VIII of "An Act for the incorporation of cities and villages," approved April 10, 1872, and the amendatory Acts thereto or by any provision of any special charter under which any city or village in this State is now organized.

§ 2. Upon petition of a number of legal voters of any city or village equal to 1 per cent of the votes cast at the last preceding city or village election but in no case fewer than one hundred (100) legal voters, it shall be the duty of the proper election officers of such city or village to submit at the next regular or any special city or village election to be held prior to such regular election a proposition to levy additional taxes for park purposes as provided herein.

Upon the submission of such proposition the ballot shall be in substantially the following form:

For levying an annual tax of not exceeding. mills on the dollar on all taxable property within the (city) or (village) in addition to taxes levied as limited by section 1 of Article VIII of "An Act for the incorporation of cities and villages," approved April 10, 1872, and the amendatory Acts thereto, for the purpose of maintaining a park in the....

Against levying an annual tax of not exceeding.... mills on the dollar on all taxable property within the (city) or (village) in addition to taxes levied as limited. by section 1 of Article VIII of "An Act for the incorporation of cities and villages," approved April 10, 1872, and the amendatory Acts thereto, for the purpose of maintaining a park in the..

If a majority of the electors voting upon such proposition vote in favor thereof, then the said tax shall be levied and collected as provided herein.

§ 3. WHEREAS, An emergency exists; therefore, this Act shall be in force and effect from and after its passage and approval by the Governor.

APPROVED June 29th, 1915.

PENSION FUND-FIREMEN IN CITIES OVER 5,000-REVISION.

(HOUSE BILL No. 118. APPROVED JUNE 29, 1915.)

AN ACT to revise the law creating a firemen's pension fund in cities, villages and incorporated towns, whose population exceeds five thousand (5,000) inhabitants.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That in all cities, villages or incorporated towns whose population exceeds five thousand (5,000),