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showing the name of each person or persons paying fees, and the amount received from each person, and shall also keep an account of all expenditures made by him on account of clerk hire, stationery, fuel, and other expenses, for keeping which book no fees shall be allowed to such officer.

Every such officer of counties of the first and second classes, who shall be paid in whole or in part by fees, shall, on the first day of December, in the year of our Lord one thousand nine hundred and seven (1907), and on the first day of June and December of each year following, make to the chairman of the county boards, a return in writing of all the fees and emoluments of his office of every name and character, which said report shall show the gross amount of the earnings of said office, the total amount of receipts of whatever name and character, and all necessary expenses for clerk hire, stationery, fuel and other expenses for the half year ending at the time of such report, or the portion thereof during which he shall be entitled to receive the fees herein provided for, together with the amount of his salary, which shall include any unpaid balance, of his salary that may have remained due and uncollected at the time of making any previous return to the time of making any report. Such reports

shall designate the service for which said amounts have been charged, or received, in such manner that the same may be identified with the account thereof upon the books of such officer, and shall show fully the amount earned and the amount received.

Said county boards, in counties of the first and second class, shall carefully audit and examine every such report, and ascertain the exact balance of such fees, if any, held by any such officer, after such expenses as the said board may approve and allow, and such salary and unpaid balance of salary from previous return shall have been deducted from the gross amount shown by such reports to have been paid unto or collected by such officer, and shall order that such officer shall pay over such balance to the county treasurer, whose receipt therefor shall be evidence of the settlement, by such officer of such report. But, if there shall appear to be a balance of salary due to such officer at the time of making such report, and such officer shall have previously paid into the county treasury any fees. collected by him, the board shall make an order on the county treasurer in favor of such officer for the balance so found due to him: Provided, the amount of such order shall not exceed the amount of fees previously paid into the treasury by such officer.

Every such report shall be signed and verified by the affidavit of the officer making the same, which affidavit shall be substantially of the following form:

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SS.

I,
do solemnly swear that the fore-
going account is, in all respects, just and true, accord-
ing to my best knowledge and belief; and that I have
neither received, directly or indirectly, nor directly or
indirectly agreed to receive or be paid, for my own or

another's benefit, any other moneys, article or consid-
eration than therein stated; nor am I entitled to any
fee or emolument for the period therein mentioned
other than those herein specified.

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§ 52. That in counties of the third class, there shall be formulated, installed and regulated in offices of every county officer, who shall be paid in whole or in part by fees (hereinafter referred to as "County Officers") by and under the direction of the county board of said counties of the third class, a uniform system of books of account, forms, reports and records, which said system of books of account, forms, reports and records, and no other, shall be used by such county officers of the said counties of the third class herein named, in compiling the reports hereinafter provided for to be made by them and in keeping a true and accurate account of fees received, fees earned, and all other transactions of the business of their respective offices.

That said system of books of accounts, forms, reports, and records. may be altered, changed or amended from time to time by the said county boards of the said counties of the third class, or under their authority, and, when so altered, changed or amended shall be used by said county officers of counties of the third class in lieu of the books of account, forms, reports and records then in use.

That said county boards in counties of the third class are hereby authorized and empowered to audit the said books of account, forms, reports and records, containing the said record of the fees received, fees earned and all other transactions of the said county officers at any time and for the purpose of so doing, the said county board in counties of the third class, or anyone by said boards authorized to do so, are hereby vested with power and authority to enter the said offices of said county officers of the counties of the third class at all times, and have free and unrestricted access to all of the books, papers, forms, records and reports, used by the said county officers named herein, in recording the receipt of fees received by them, fees earned by them and of all other business of their respective offices for the purpose of so auditing, checking, compiling or copying the reports, provided hereinafter to be made to the county boards of counties of the third class.

And the said county officers in the said counties of the third class shall, on the first day of December, 1907, and on the first day of June and December of each and every year thereafter, make and transmit a report in writing under oath to the county board of said counties of the third class upon such forms as may be prescribed by said board for that purpose, and, if said board in said counties does not prescribe a form for such report, then, and in that event, the said county officers named herein shall make a report under oath in the same manner as is provided for in counties of the first and second class.

It is further provided that the said report so provided to be made and transmitted to the said county board of counties of the third class, by the provisions of this Act, shall forthwith be audited by said county board or under its authority, and, if found correct, the same shall be forthwith approved and also attested by some one authorized by it so to do; and if, after the same is audited, same is found correct, the county officer so making said report shall be notified in writing, by said county board, in said counties as aforesaid, that the same has been audited and found correct and so attested; and if, after auditing, said county board is unable to approve the same, the said county officer so making the same shall be forthwith notified in writing that the said report, giving the date thereof, by him filed, is incorrect, and the said notification shall state wherein the same is incorrect, and that the said county board is unable to approve the same. If there be any salary due and unpaid to any county officer herein named, of counties of all classes, at the time of making the last report at the close of his term of office, and there be not a sufficient amount of fees collected by such officer remaining in the county treasury to pay such balance, it shall be paid to him out of the fees earned by him during his term of office when afterwards collected by his

successor.

The county officers named herein, in making their report, as provided for herein, shall in no case include in said report any charge previously reported, but shall make a separate report of all fees and emoluments which have previously been returned not received and which shall have been paid during the half year previous to making any such report, designating them as in other cases and indicating in what half year the same were earned: Provided, that nothing in this provision shall be construed as depriving the county boards of counties of the third class of the authority to prescribe forms to the said county officers in counties of the third class, to be used by them in reporting said fees.

The county boards in counties of all classes shall have full authority in their respective meetings, to inspect, examine and audit the records, fee books, books, papers, forms, memoranda and reports of any county officer who is paid in whole or in part by fees, in which fees are charged or recorded and in which is kept any minutes or records of the business of their respective offices for the purpose of checking, auditing and correcting the accounts rendered by the said county officers.

All fees, perquisites and emoluments received by said county officers in counties of the first and second classes (above the amount of their compensation fixed by the county boards and for clerk hire and other necessary expenses) shall be paid into the county treasury, and every county officer in counties of the third class, who is paid in whole or in part by fees, shall pay into the county treasury at the end of each current month all fees received by him during the said month which, under the constitution of this State, he is required to pay into the county treasury; but if there appear to be a balance of salary due to such county officer, at the time of making such pay

ment, and the said officer shall have previously paid into the county treasury any fees collected by him, said board shall make an order on the treasurer in favor of such officer for the balance so found due him.

The county treasurer in all counties shall keep a book for the purpose of entering all fees received by him, in which shall be entered and set forth particularly the amount of said fees received, from whom and when received, which book shall be subject to the inspection of the county boards.

Any officer who is paid in whole or in part by fees, failing or refusing to permit county boards, or any one authorized by said boards, to have free and unrestricted access to his books, papers, records and memoranda, as provided for herein, or failing or refusing to make the payments to the county treasurer, as herein provided, or failing or refusing to produce his books for inspection or failing or refusing to make the semi-annual report, as herein provided, shall forfeit and pay the sum of one hundred dollars ($100.00) for each failure or refusal, to be recovered by a common informer in any court of competent jurisdiction, one-half to be paid to such informer and the balance into the county treasury. And any officer named herein, who shall fail to enter fees in a book, as required by this Act, or to use the books, forms, reports and records, as provided herein to be used by them in counties of the third class, or who shall make a false entry of the same, or who shall falsify his semi-annual report, shall be deemed guilty of malfeasance in office, and upon conviction in any court of competent jurisdiction, shall be fined in any sum not less than fifty dollars nor more than two hundred and fifty dollars for each offense, one-half of such fine to go to the complainant and one-half to the county treasurer.

All Acts or portions of Acts in conflict with this, be and the same are hereby repealed.

APPROVED April 19, 1907.

1.

COOK COUNTY-FEES OF STATE'S ATTORNEY.
Adds section 9a to Act of 1872.

§ 9a. Fees pald into county treasury.

(HOUSE BILL No. 231. APPROVED MAY 17, 1907.)

AN ACT to amend an Act entitled, "An Act concerning fees and salaries, and to classify the several counties of this State with reference thereto," approved March 29, 1872, in force July 1, 1872, title as amended by Act approved March 28, 1874, in force July 1, 1874, "Act as amended by an Act approved May 15, 1903, in force July 1, 1903," by adding thereto section 9a.

SECTION I. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That "An Act concerning fees and salaries, and to classify the several counties of this State with reference thereto," approved March 29, 1872, in force July 1, 1872, title as amended by Act approved March 28, 1874, in force July 1, 1874. "Act

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as amended by an Act approved May 15, 1903, in force July 1, 1903, be and the same is hereby amended by adding thereto section 9a to read as follows:

§ 9a. Each State's attorney in counties of the third class, hereafter to be elected, at the end of each and every quarter of the year after entering upon the duties of his office and within ten days ofter the expiration of his term of office shall pay all fees collected and remaining in his hands into the county treasury of his county.

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AN ACT to amend section 31 of an Act entitled "An Act concerning fees and salaries, and to classify the several counties of this State with reference thereto," approved March 29, 1872, and Acts amendatory thereto; title as amended by Act approved March 28, 1874, in force July 1, 1874.

SECTION I. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 31 of an Act entitled "An Act concerning fees and salaries, and to classify the several counties of this State with reference thereto," approved March 29, 1872, and Acts amendatory thereto; title as amended by Act approved March 28, 1874, in force July 1, 1874, be and the same is hereby amended to read as follows:

§ 31. The clerks of all courts of record, the treasurer, sheriff, coroner and recorder of deeds of Cook county, elected after the adoption of the present constitution of this State, shall receive as their only compensation for their services, the following named salaries, to be paid out of the fees of their respective offices actually collected, to-wit:

The clerk of the circuit court the sum of five thousand dollars per

annum.

The clerk of the superior court the sum of five thousand dollars per

annum.

The clerk of the county court the sum of three thousand dollars per

annum.

The county clerk the sum of two thousand dollars per annum.
The clerk of the criminal court the sum of five thousand dollars per

annum.

The clerk of the probate court of Cook county the sum of five thousand dollars per annum.

The county treasurer the sum of four thousand dollars per annum. The sheriff the sum of six thousand dollars per annum.

The coroner the sum of five thousand dollars per annum

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