be affected shall have been notified, and given an opportunity to be heard, except as hereinafter provided; and before making an [any] reduction in assessments of its own motion the Board of Review shall give notice to the Board of Assessors which certified the assessment, and give such assessors an opportunity to be heard thereon. All complaints of errors, in assessments, real or personal, shall be in writing, and shall be filed by the complaining party with said Board of Review, in duplicate, and the duplicate shall be forthwith filed by the Board of Review with the Board of Assessors certifying such assessment. Complaints relating to real estate shall be classified by towns by the clerk of said Board of Review, and complaints relating to personal property shall be classified in such manner as the Board of Review shall determine, by order for that purpose, duly entered of record; all classes of complaints to be docketed numerically, each in its own class, in the order in which they shall be presented, as near as may be, in books kept for that purpose, which books shall always be open to public inspection. Complaints relating to real estate shall be considered by towns, and complaints. relating to personal property shall be heard in their order by classes, in pursuance of the order of the board, heretofore mentioned, until all complaints have been heard and passed upon by the board.

In counties of 125,000 inhabitants or over, in each year, the assessment list of real estate, as made by the Board of Assessors, shall be prepared in triplicate, and the three complete lists shall be certified by the assessors to the Board of Review when the assessment required by law is completed by them. In revising assessments in any year the Board of Review shall note all changes it shall make in the valuation of real estate on all of said assessment lists, and shall duly make return of one complete list to the county clerk, as required by law, and one to the Board of Assessors and retain the other. On the books so retained it shall note all changes made by it in the valuation of property after that date, upon the hearings provided for in this Act. And in making its annual return each year to the county clerk, and to the assessor, as herein provided, it shall enter therein all such changes.

In other counties the assessment list of real estate as made by the Board of Assessors or Supervisor of assessments, shall be delivered, when complete, to the Board of Review; and after the revision thereof has been completed by the Board of Review, and changes noted thereon, the same shall be duly returned to the county clerk, as required by law.

After making its annual return of the revised assessment to the Board of Review, as required by law, the Board of Assessors in counties of 125,000 inhabitants, or over shall have the power, in any year, except the last year preceding each quadrennial assessment, to consider and correct the valuations of real property for the next succeeding annual assessment, in the same manner, upon complaints filed from time to time, and upon complaints filed shall proceed to do so; and such changes as it shall make in any such valuations shall be noted upon the assess ment list remaining in its custody, and include the same in its annual return to the county clerk and the Board of Review. All such changes to be reviewed by the Board of Review each year as in cases of any assessments.

For the purpose of hearing and determining complaints of errors in the valuation of real property for the next succeeding assessment thereof and correcting the valuations of any such property as shall be just, after its annual return has been made, as herein provided, the Board of Review shall, on the first Tuesday of November and the first Tuesday of each month thereafter until and including the first Tuesday of March in each year (except the year last preceding the quadrennial assessment) and at such other times as it may be necessary, hold public sessions at its board rooms, and continue such sessions from day to day until all complaints and other business have been disposed of. Complaints passed or undisposed of at any session shall be first considered at the next succeeding monthly session and past complaints shall be disposed of at each session before later complaints shall be considered. Upon any hearing of a complaint, or on proposals for any increase originating with said board, where notice is required as herein provided, the said board shall sit together, and hear the representations of the parties interested, or their representatives, and no change shall be made in any assessment of real property unless at least a majority of said board shall concur therein; and in such case an order therefor shall be made in open session, and entered of record on the books of the board: Provided, that in counties of less than 125,000 inhabitants monthly sessions of the Board of Review shall not be required.

Fifth: Increase or reduce the entire assessment of either real or personal property, or both, or of any class included therein if in their opinion the assessment has not been made upon the proper basis, or equalize the assessment of real or personal property by increasing or reducing the amount thereof, in any township, or part thereof, or any portion of the county, as may, in their opinion, be just, but the assessment of any class of property, or of any township, or part thereof, or any portion of the county, shall not be increased until the board shall have notified not less than fifty of the owners of property in such township, or part thereof, or portion of the county of such proposed increase and given them, or any one representing them, or other citizens of said. territory, an opportunity to be heard. The Board of Assessors shall have like notice of any proposed increase or reduction, with an opportunity to be heard thereon, except where such action is taken in individual cases upon complaint. The board shall hear any person, upon request, in opposition to a proposed reduction in the assessment of any person, corporation or territory.

Sixth Hear and determine the application of any person who is assessed on property claimed to be exempt from taxation. If the board shall determine that any such property is not liable to taxation and the question as to the liability of such property to taxation has not previously been judicially determined, the decision of said board shall not be final unless approved by the Auditor of Public Accounts; and it shall be the duty of the clerk of the board in all such cases, under the direction of the board, to make out and forward to the Auditor a full and complete statement of all the facts in the case. If the Auditor is

satisfied that such property is not legally liable to taxation he shall notify the Board of Review of his approval of its decision, and the board shall correct the assessment accordingly. But if the Auditor is

satisfied that such property is liable to taxation, he shall advise the board of his objections to its decision, and give notice to said board that he will apply to the Supreme Court, specifying to what term thereof, for an order to set aside and annul the decision of the Board of Review. Upon receipt of such notice the clerk shall notify the person making the application aforesaid. It shall be the duty of the Auditor to then file in the Supreme Court a certified statement of the facts certified by the clerk as aforesaid, together with his objections thereto, and the court shall hear and determine the matter as the right of the case may be. If the Board of Review shall decide that property so claimed to be exempt is liable to be taxed, and the party aggrieved at the time shall pray an appeal, a brief statement of the facts in the case shall be made by the clerk, under the direction of the board, and transmitted to the Auditor, who shall present the case to the Supreme Court in like manner as hereinbefore provided. In either case the collection of the tax shall not be delayed thereby, but in case the property is decided to be exempt the tax shall be abated and refunded.

Seventh: They shall, at any time before judgment, if an error or mistake is discovered (other than errors of judgment as to the valuation of any real or personal property), in an assessment of any real or personal property belonging to any persons or corporation, issue a certificate setting forth the nature of such error, and the cause or causes which operated to produce such error or mistake, to the person or corporation erroneously assessed, which said certificate when properly endorsed by the Board of Assessors, showing their concurrence therein, and not otherwise, may be used in evidence in any court of competent jurisdiction, and when so introduced in evidence such certificate shall become a part of the court records, and shall not be removed from the files except upon the order of the court.

The term "quadrennial assessment" as used in this Act shall be taken to mean the general assessment of real estate and improvements required by law to be made once in four years.

APPROVED June 23d, 1915.

DELINQUENT TAXES-ADVERTISEMENT FOR JUDGMENT AND SALE.

§ 1. Amends section 182, Act of 1872.

§ 182.

As amended, provides advertise. ment shall be published in a newspaper printed and published in county.

(HOUSE BILL No. 529. APPROVED JUNE 23, 1915.)

AN ACT to amend section one hundred and eighty-two of an Act entitled, "An Act for the assessment of property and for the levy and collection of taxes" approved March 30th, 1872, in force July 1, 1872, with Acts amendatory thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section one hundred eightytwo of an Act entitled, "An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872 and in force July 1, 1872, with amendments amendatory thereof, be and the same is hereby amended to read as follows, to-wit:

§ 182. At any time after the first day of April next after such delinquent taxes and special assessments on lands and lots shall become due, the collector shall publish an advertisement, giving notice of the intended application for judgment for sale of such delinquent lands and lots, in a newspaper printed and published in his county, if any such there be, and if there be no such paper printed and published in his county, then in the nearest newspaper in this State to the county seat of such county. Said advertisement shall be once published at least three weeks previous to the term of the county court at which judgment is prayed, and shall contain a list of the delinquent lands and lots upon which the taxes or special assessments remain due and unpaid, the names of owners, if known, the total amount due thereon, and the year or years for which the same are due. Said collector shall give notice that he will apply to the county court at the ..... ... term thereof, for judgment against said lands and lots for said taxes, special assessments, interest and costs, and for an order to sell said lands and lots for the satisfaction thereof; and shall also give notice that, on the ......... Monday next succeeding the day fixed by law for the commencement of such term of the said county court, all the lands and lots for the sale of which an order shall be made, will be exposed to public sale at the building where the county court is held in said county, for the amount of taxes, special assessments, interest and cost due thereon; and the advertisement published according to the provisions of this section shall be deemed to be sufficient notice of the intended application for judgment and of the sale of lands and lots under the order of said court. Where the publisher of any paper that may have been selected by the collector shall be unable or unwilling to publish such advertisement, the collector shall select some other newspaper, having due regard to the circulation of such paper. APPROVED June 23d, 1915.

GENERAL LEVY FOR STATE PURPOSES.

§ 1. "Revenue fund," $12,250,000, per annum; § 2. Computation and certification of tax rate. "State school fund," $3,000,000 per annum,

n lieu of two mill tax.

(HOUSE BILL No. 988. APPROVED JUNE 23, 1915.)

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 twelve million, two hundred fifty thousand dollars ($12,250,000.00) upon the assessed value of the property for the year A. D. 1915; twelve million, two hundred fifty thousand dollars ($12,250,000.00) upon the assessed value of the property for the year A. D. 1916; 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. 1915, and the sum of four million dollars ($4,000,000.00) upon the assessed taxable property for the year A. D. 1916, 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 be 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 23d, 1915.

GIFTS, LEGACIES AND INHERITANCES-TAX, TREASURER'S COMMISSION. § 1. Amends section 21, Act of 1909. § 21. Fees of county treasurer.

(SENATE BILL No. 542. APPROVED JUNE 25, 1915.)

AN ACT to amend section 21 of 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.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 21 of 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, be and the same is hereby amended to read as follows:

§ 21. The treasurer of each county shall retain and pay into the county treasury two per cent (2%) on all taxes paid and accounted for by him under this Act, in full for all services and expenses rendered, incurred or paid by the county or any of its officers, agents, or employees, in collecting and paying the same.

APPROVED June 25th, 1915.

LEVY AND EXTENSION OF TAXES-LIMITATION.

§ 1. Amends Act of 1901 as amended in 1905, 1909 and 1913.

§ 2. County clerk to ascertain rates-aggregate not to exceed 3 per cent, with certain taxes excluded-reductions-exception-maximum

rates.

(HOUSE BILL No. 687. APPROVED JUNE 10, 1915.)

AN ACT to amend section 2 of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, 1901, as amended by an Act approved March 29, 1905, in force July 1, 1905, as amended by an Act approved June 14, 1909, in force July 1, 1909, as amended by an Act approved May 20, 1913, in force July 1, 1913.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 2 of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, 1901, as amended by an Act approved March 29,