REVENUE. GENERAL LEVY FOR STATE PURPOSES. § 1. Revenue fund 1885, $2,000,000; school fund $1,000,000; revenue fund 1886, $1,500,000; schcol fund $1,000,000. § 2. Computation of rates per cent; rates certified to county clerks. AN ACT to provide 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 this State, the following sums for the purposes hereinafter set forth: For general State purposes, to be designated "Revenue Fund," the sum of two million dollars ($2,000,000) upon the assessed value of property for the year 1885, and the sum of one million five hundred thousand dollars ($1,500,000) upon the assessed value of property for the year 1886. There shall also be raised, by levying a tax by valuation upon the assessed taxable property for the years A. D. 1885 and 1886, in this State, for State school purposes, to be designated "State School Fund," the following sums, towit: The sum of one million dollars ($1,000,000) for the year 1885, upon the assessed taxable property for the year 1885, and the sum of one million dollars ($1,000,000) for the year 1886, upon the assessed taxable property for the year 1886, in lieu of the two-mill tax. 2. The Governor and Auditor shall annually compute the separate 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 clerks the proper rates per cent. therefor, and also such definite rates for other purposes as are now or may hereafter be provided by law, to be levied and collected as State taxes; and all laws and parts of laws in conflict with this act are hereby repealed. APPROVED June 27, 1885. LISTING LANDS AND LOTS. § 1. Amends section 66, by providing for § 2. Amends section 77 by providing for listing for drainage assessments. special assessments upon lands not listed by the assessor. AN ACT to amend section sixty-six (66), as heretofore amended, and section seventy-seven (77), of an act entitled "An act for the assessment of property, and for the levy and collection of taxes," approved March 30, 1872. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section sixty-six (66), as heretofore amended, of an act entitled "An act for the assessment of property, and for the levy and collection of taxes," approved March 30, 1872, be and the same is hereby amended so as to read as follows: "Section 66. The county clerk shall make up for the several towns or districts in his county, in books to be provided for that purpose, the lists of lands and lots to be assessed for taxes. When a whole section, half section, quarter section, or half-quarter section, belongs to one owner, it shall, at the request of the owner or his agent, be listed as one tract, and when all lots in the same block belong to one owner, they shall, at the request of the owner or his agent, be listed as a block. When several adjoining lots in the same block belong to the same owner they shall, at the request of the owner or his agent, be included in one description: Provided, that when any tract or parcel of real estate is situated in more than one town, or in more than one school, road or other district, or is situated and assessed in any drainage district, for drainage purposes, the portion thereof in each town or district shall be listed separately; and the lands in any drainage district shall be listed, corresponding, as near as may be, to the respective sub-divisions and descriptions in the latest assessment roll of such drainage district. Said clerk shall enter in the proper column, opposite the respective tracts or lots, the name of the owner thereof, so far as he shall be able to ascertain the same. Said books shall contain columns in which may be shown the number of acres or lots improved, and the value thereof; the number of acres or lots not improved, and the value thereof; the total value; and such other columns as may be required." § 2. That section seventy-seven (77) of an act to which this act is an amendment, be and the same is hereby amended so as to read as follows: "Section 77. If the assessor finds that any real estate subject to taxation, or special assessment, has not been returned to him by the clerk, or if returned, has not been described in the sub-divisions, or manner required by section sixty-six of this act, he shall correct the return of the clerk; and shall list and assess such property in the manner required by law.” § 3. Whereas an emergency exists, and this act shall take effect and be in force from and after its passage. APPROVED June 26, 1885. TAX DEEDS. § 1. Amends section 224, act of 1872, as amended in 1879, by adding the proviso at the end of the section. AN ACT to amend section 224 of "An act concerning revenue," approved March 30, 1872, in force July 1, 1872, as amended by act approved May 31, 1879, in force July 1, 1879. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 224 of an act entitled "An act concerning revenue," approved March 30, 1872, in force July 1, 1872, as amended by act approved May 31, 1879, in force July 1, 1879, be and the same is hereby amended so as to read as follows: "Section 224. Deeds executed by the county c'erk, as aforesaid, shall be prima facie evidence, in all controversies and suits, in relation to the right of the purchaser, his heirs or assigns, to the real estate thereby conveyed, of the following facts: First-That the real estate conveyed was subject to taxation at the time the same was assessed, and had been listed and assessed in the time and manner required by law. Second-That the taxes or special assessments were not paid at any time before sale. Third-That the real estate conveyed had not been redeemed from the sale at the date of the deed. Fourth-That the real estate was advertised for sale in the manner and for the length of time required by law. Fifth-That the real estate was sold for taxes or special assessments, as stated in the deed. Sixth-That the grantee in the deed was the purchaser or assignee of the purchaser. Seventh-That the sale was conducted in the manner required by law. And any judgment for the sale of real estate for delinquent taxes, rendered after the passage of this act, except as otherwise provided in this section, shall estop all parties from raising any objections thereto, or to a tax title based thereon, which existed at or before the rendition of such judgment or decree, and could have been presented as a defense to the application for such judgment in the court wherein the same was rendered; and as to all such questions, the judgment itself shall be conclusive evidence of its regularity and validity in all collateral proceedings, except in cases where the tax or special assessments have been paid, or the real estate was not liable to the tax or assessment: Provided, that any judgment or decree of court, setting aside any tax deed procured under this act, shall provide that the claimant shall pay to the party holding such tax deed all taxes and legal costs, together with all penalties, as provided by law, as it shall appear the holder of such deed, or his assignors, shall have properly paid or be entitled to in procuring such deed, before such claimant shall have the benefits of such judgment or decree." This bill having remained with the Governor ten days after the adjournment of the General Assembly, and he having failed to approve it, or to file it with his objections in my office before the expiration of said ten days, it has thereby become a law. Witness my hand this 7th day of July, A. D. 1885. HENRY D. DEMENT, 236 ROADS, HIGHWAYS AND BRIDGES. ROADS, HIGHWAYS AND BRIDGES. ROAD LABOR IN COUNTIES UNDER TOWNSHIP ORGANIZATION. § 1. Amends section 80, act of 1883, by authorizing a vote to abolish the labor system in the same manner in which it was adopted. AN ACT to amend section eighty of an act entitled "An act in regard to roads, highways and bridges, [in counties] under township organization, and to repeal parts of act therein named," approved June 23, 1883, in force July 1, 1883. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section eighty (80) of an act in relation to roads, highways and bridges, in counties under township organization, in force July 1, 1883, be amended to read as follows: "Section 80. On petition of not less than twenty-five (25) legal voters of any town in this State, in counties where township organization has been, or may be hereafter, adopted, asking to have the proposition to pay in labor the district labor and property road tax, submitted to the legal voters of said town, and filed with the town clerk, not less than fifteen days before the last Tuesday in August, when it is desired to vote thereon at a special town meeting, to be held on the last Tuesday in August, or not less than fifteen days before the annual town meeting, the town clerk shall thereupon call a special town meeting on the last Tuesday in August, or state in the notice of the annual town meeting, as the case may be, that legal voters of such town may vote, by ballot, for or against the payment in labor [of the district labor] and property road tax; and if a majority of all the ballots cast are for the payment in labor of the district labor and property tax, then all the following sections of this act shall be in force in such town; otherwise they shall not be in force in any town in this State: Provided, the vote which may be taken under this section shall not affect the last section of this act, but the same shall remain in force: Provided, further, any town having adopted the labor system may abo'ish the same by petition and vote in the same manner as provided for its adoption in this section." APPROVED June 30, 1885. ROAD LABOR IN COUNTIES NOT UNDER TOWNSHIP ORGANIZATION. § 1. Amends section 35 by providing for making contracts; commutation of labor. AN ACT to amend section 35 of an act entitled “An act in regard to gateways, roads and bridges, in counties not under township organization," approved and in force April 18, 1873, as amended by act approved April 15, 1875, in force July 1, 1875. SECTION 1. Be it enacted by the People of the State of Illinois, repreented in the General Assembly: That section 35 of an act entitled "An act in regard to gateways, roads and bridges, in counties not under township organization," approved and in force April 18, 1873, as amended by an act approved April 15, 1875, in force July 1, 1875, be further amended to read as follows: "Section 35. The county court, county board of each and every county, in addition to the work required in the foregoing section (34), may, at the September term annually, assess a road tax of not more than twenty cents on each one hundred dollars' worth of taxable property, real and personal, or either, within their counties; and a column in the tax book shall designate the amount of such road tax due from each person, from whom the same is to be collected, which road tax shall be collected by the collector, as other county revenue, and paid into the treasury in like manner; and the county board shall appropriate the same on the roads and bridges within the road district from which such tax may be collected, or so much of it as the supervisors of such districts shall deem necessary to keep the roads and bridges of such road district in good repair; and all overplus, if there be any, shall be paid into the county treasury, to be expended on roads and bridges within said county, as the county board may deem proper: Provided, that counties electing to work under the tax system in whole for road purposes, may levy a road tax not exceeding forty cents on every one hundred dollars' worth of property, real or personal, as provided in section 30 of this act; and in all such counties as may elect to work under the tax system in whole for road purposes, as aforesaid, it shall be lawful for the county board to let out all the work necessary to keep the roads and bridges of their respective counties in good repair in all, or a part of the road districts therein, as to the said county boards may seem proper and necessary; and the contracts for such work shall be let to the lowest responsible bidder or bidders, under sealed proposals, to be advertised for by the county boards, for four weeks successively, in some newspaper printed in the county, or if there be no newspaper printed in the county, then in the nearest newspaper to said county; in which advertisements shall be set forth the location of the road or roads to be worked, the number of miles, kind of work to be done, and the bridges, if any, to built or repaired, and how constructed or repaired, and all other matters necessary to a correct judgment of the work to be done, the materials necessary for the same, and what it would be reasonably worth by the mile, or the whole distance; and which contracts may extend to the repair and construction of said roads for not less than one nor more than three years. Said contracts, when agreed upon, shall be reduced to writing and signed by the party or parties contracting, and the said county board, and the party or parties contracting to do said work, shall give bond for the faithful performance of their contract, and said contracts, when agreed upon, shall be good and available in law and spread at large upon the records of the county court. The road tax levied and collected in said counties, as aforesaid, shall be set apart as a road and bridge fund for the payment of work and labor done and materials furnished under said contracts, for the construction and repair of all necessary roads and bridges in said counties: Provided, however, that the cost and expenses of all such work on roads and bridges, in any one year, shall not exceed the road tax levied in the county for that year: And, provided, also, that nothing herein contained shall be construed to repeal or in any manner affect section 34 of an act entitled "An act in regard to roads and |