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, be and the same is hereby amended to read as follows:

§ 2. The county clerk in each county shall ascertain the rates per cent required to be extended upon the assessed valuation of the taxable property in the respective towns, townships, districts, incorporated cities and villages in his county, as equalized by the State Board of Equalization for the current year, to produce the several amounts certified for extension by the taxing authorities in said county (as the same shall have been reduced as herein before provided in all cases where the original amounts exceed the amount authorized by law): Provided, however, that if the aggregate of all the taxes (exclusive of State taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and for a period of five years beginning with the year 1915 taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified to be extended against any property in any part of any taxing district or municipality, shall exceed three per cent of the assessed valuation thereof upon which the taxes are required to be extended, the rate per cent of the tax levy of such taxing district or municipality shall be reduced as follows: The county clerk shall reduce the rate per cent of the tax levy of such taxing district or municipality in the same proportion in which it would be necessary to reduce the highest aggregate per cent of all the tax levies (exclusive of State taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and for a period of five years beginning with the year 1915 taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified for extension upon any of the taxable property in said taxing district or municipality, to bring the same down to three per cent of the assessed value of said taxable property upon which said taxes are required by law to be extended: Provided, further, that in reducing tax levies hereunder the rate per cent of the tax levy for county purposes in counties having a population of over 300,000 shall not be reduced below a rate of forty-five cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments), and in counties having a population of less than 300,000 the rate of the tax levy for county purposes shall not be reduced below a rate of fifty-five cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments), and the rate per cent of the tax levy for city or village purposes (exclusive of library, public tuberculosis sanitarium, school and park purposes and for a period of five years beginning with the year 1915, exclusive of the taxes levied for the pay

ment of the principal of and the interest on bonded indebtedness and judgments), in cities and villages having a population of over 150,000 shall not be reduced below a rate of one dollar and ten cents on each one hundred dollars assessed value, and the rate per cent of the shcool tax for educational purposes shall not be reduced below a rate of one dollar and twenty cents on each one hundred dollars assessed value, and the rate per cent of the tax levy for city or village purposes (exclusive of library, school and park purposes, and exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness and judgments) in cities and villages having a population of less than 150,000, shall not be reduced below a rate of one dollar and twenty cents on each one hundred dollars assessed value, and the rate per cent of the school tax levy for educational purposes shall not be reduced below a rate of one dollar and fifty cents on each one hundred dollars assessed value, but the other taxes which are subject to reduction under this section shall be subject only to such reduction, respectively, as would be made therein under this section if this proviso were not inserted herein: And provided, further, in reducing tax levies hereunder, all school taxes levied in cities exceeding 150,000 inhabitants, with the exception of the levy for school building purposes, shall be included in the taxes to be reduced.

The rate per cent of the tax levy of every county, city, village, town, township, park district, sanitary district, road district, and other public authorities (except the State), shall be ascertained and determined (and reduced when necessary as above provided) in the manner hereinbefore specified, and shall then be extended by the county clerk upon the assessed value of the property subject thereto (being one-third of the full value thereof) as equalized according to law. In reducing the rate per cent of any tax levy, as hereinbefore provided, the rates per cent of all tax levies certified to the county clerk for extension as originally ascertained and determined under section one of this Act, shall be used in ascertaining the aggregate of all taxes certified to be extended without regard to any reduction made therein under this section: Provided, that no reduction of any tax levy made hereunder shall diminish any amount appropriated by corporate or taxing authorities for the payment of the principal or interest on bonded debt, or levied pursuant to the mandate or judgment of any court of record. And to that end every such taxing body shall certify to the county clerk, with its tax levy, the amount thereof required for any such purposes.

In case of a reduction hereunder any taxing body whose levy is affected thereby and whose appropriations are required by law to be itemized, may, after the same have been ascertained, distribute the amount of such reduction among the items of its appropriations, with the exceptions aforesaid, as it may elect. If no such election be made within three months after the extension of such tax, all such items, except as above specified, shall be deemed to be reduced pro rata.

APPROVED June 10th, 1915.

SUBDIVIDING LANDS FOR TAXATION.

§ 1. Amends section 62, Act of 1872.

§ 62. Owner to plat-record-descriptionapproval by city-requirements.

(SENATE BILL No. 465. APPROVED JUNE 29, 1915.)

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 section sixty-two (62) 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 section sixty-two (62) thereof, so that the said section when amended shall read as follows:

§ 62. In all cases where any tract or lot of land is divided in parcels, so that it cannot be described without describing it by metes. and bounds, it shall be the duty of the owner to cause such land to be surveyed and platted into lots. Such plat shall be certified and recorded. The description of real estate, in accordance with the number and description set forth in the plat, aforesaid, shall be deemed a good and valid description of the lot or parcel of land so described: Provided, that hereafter no new subdivision of any tract of land, lots or blocks shall be approved by a city, town, incorporated town or village officer, unless all redeemable sales for unpaid taxes or special assessments have been redeemed and all forfeited taxes or special assessments have been paid as required by law and before any recorder of deeds files and records or any city, town, incorporated town or village officer in charge of such matters approves any plat or new subdivision, vacation, or dedication. submitted, he shall require that a statement from the county clerk be endorsed upon any such proposed plat of new subdivision, vacation or dedication to the effect that the county clerk finds no reasonable tax sales or unpaid forfeited taxes against any of the real estate included in such plat.

APPROVED June 29th, 1915.

TAXATION-PROPERTY EXEMPT.

§ 1. Amends section 2, Act of 1872.

§ 2. As amended, paragraph seven, includes all property of beneficent and charitable organizations and old people's homes.

(HOUSE BILL No. 927. APPROVED JUNE 28, 1915.)

AN ACT to amend an Ace 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 section two (2) 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 amended by subsequent Acts, be and the same is hereby amended by amending section two (2) thereof, so that said section when amended shall read as follows:

§ 2. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to say:

First-All lands donated by the United States for school purposes, not sold or leased; all property of schools, including the real estate on which the schools are located, not leased by such schools or otherwise used with a view to profit.

Second-All property used exclusively for religious purposes, or used exclusively for school and religious purposes or for orphanages and not leased or otherwise used with a view to profit:

Third-All lands used exclusively as grave yards or grounds for burying the dead.

Fourth-All unentered government lands; all public buildings or structures of whatsoever kind, and the contents thereof, and the land on which the same are located belonging to the United States.

Fifth-All property of every kind belonging to the State of Illinois. Sixth-All property belonging to any county, village, or city used exclusively for the maintenance of the poor; all swamp or overflowed lands belonging to any county, so long as the same remain unsold by such county; all public buildings belonging to any county, township, city, or incorporated town, with the ground on which such buildings are erected, not exceeding in any case ten acres.

Seventh-All property of institutions of public charity, all property of beneficent and charitable organizations, whether incorporated in this or in any other State of the United States and all property of old peoples' homes when such property is actually and exclusively used for such charitable or beneficent purposes, and not leased or otherwise used with a view to profit; and all free public libraries.

Eighth-All fire engines or other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and the lot of reasonable size on which the building is located, when belonging to any city, village or town.

Ninth-All market houses, public squares or other public grounds used exclusively for public purposes; all works, machinery and fixtures belonging exclusively to any town, village or city, used exclusively for conveying water to such town, village or city; all works, machinery and fixtures of drainage districts, when used exclusively for pumping water from the ditches and drains of such district for drainage purposes.

Tenth-All property which may be used exclusively by societies for agricultural, horticultural, mechanical and philosophical purposes, and not for pecuniary profit.

APPROVED June 28th, 1915.

TAX TITLES-RECONVEYANCE.

§ 1. Amends section 1, Act of 1909.

§ 1. As amended, adds provision for reconveyance when a grantee of a tax deed permits the real estate to be forfeited or sold for taxes before he has completed the payment of all taxes, etc., for seven years-interest.

(SENATE BILL No. 256. APPROVED JUNE 25, 1915.)

AN ACT to amend an Act entitled, "An Act in regard to tax titles and providing for the reconveyance of tax titles and fixing a penalty for failure or refusal to reconvey," approved June 14, 1909, in force July 1, 1909, by amending section one (1) 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 in regard to tax title and providing for the reconveyance of tax titles and fixing a penalty for failure or refusal to reconvey," approved June 14, 1909, in force July 1, 1909, be and the same is hereby amended by amending section one (1) thereof so that the said section one (1) when amended shall read as follows:

§ 1. Whenever the grantee of a tax deed to real estate, or any one claiming thereunder, shall not be in possession or occupation of said premises so claimed and shall not take or institute proceedings in good faith to take possession within one year after the date of the first tax deed under his alleged tax title, or whenever the grantee of a tax deed. to real estate or any one claiming thereunder shall suffer the same to be forfeited to the State or again sold for taxes or special assessments before he has completed the payment of all taxes and special assessments legally assessed thereon for seven consecutive years, then it shall be lawful for the owner of said real estate or his agent or attorney to pay or tender said tax title holder the amount of moneys paid out and expended by said tax title holder upon said sale with seven per cent (7%) interest per annum thereon, together with subsequent taxes and special assessments paid and the statutory fees and costs incurred, and that upon such payment or tender the said tax title holder shall reconvey the premises aforesaid to the owner thereof, the amount of such tender may be based upon an estimate prepared by the county clerk.

In preparing such estimates, the county clerk shall include, in addition to the amount of moneys herein provided for, the following fees to the tax title holder:

For preparing the affidavit of compliance with law, $1.00.

For service of the notices provided by law, which must be served by holders of certificates of sale, to occupants, owners or parties interested in real estate sold for taxes, the sum of not to exceed $3.00 for each lot, block, tract or piece of land, as listed, assessed and sold in one description.

For recording the tax deed, the actual cost of same, as ascertained from the recorder of deeds.

The county clerk shall be entitled to a fee of $1.00 for preparing the estimate herein provided, and such estimate of the county clerk shall be prima facie evidence in all courts of the amount due said tax title holder.

APPROVED June 25th, 1915.