AN ACT to enable the corporate authorities of two or more towns, for park purposes, to issue bonds in renewal of bonds heretofore issued by them, and to provide for the payment of the same; to make, revise and collect a special assessment on contiguous property, for benefits by reason of the location of parks and boulevards, and to make necessary changes in their location. [Approved June 16, 1871. In force July 1, 1871. L. 1871-2, p. 579.]

1. PARK COMMISSIONERS DECLARED TO BE CORPORATE AUTHORITIES, ETC.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That persons who have been appointed or otherwise selected as commissioners or officers, under and in pursuance of any act or acts of the general assembly of this state, which has or have been submitted to the legal voters of one or more towns, and by them respectively adopted, for the purpose of locating, establishing, inclosing, improving or maintaining any public park, boulevard, drive-way, highway or other public work or improvement, are declared to be corporate authorities of such towns for the purposes named in such act or acts, whether such persons are authorized to discharge the duties imposed upon them as a corporation or otherwise.

2. NEW BONDS.] § 2. Corporate authorities of towns who have been authorized by law to issue bonds for the purpose of establishing, inclosing, improv ing or maintaining any public park, boulevard, drive-way, highway or other public work or improvement in such towns, may issue new bonds, payable not more than twenty years from the date thereof, and the same exchange for bonds issued by such corporate authorities for the same purpose. The said corporate authorities may purchase any bonds issued by them, at any rate not exceeding the par value thereof, and issue, in lieu of the same, bonds payable as aforesaid. Such new bonds shall be issued under the seal of said corporate authorities, if they have one, and shall be signed by them and countersigned by their secretary,

if they have one, and bear interest not exceeding seven per cent. per annum, payable semi-annually, and the principal and interest may be made payable at any place or places within or without this state. The said bonds shall also contain a provision securing to said corporate authorities the right, if the said bonds or a sufficient number of them cannot be purchased at not exceeding one per cent. above the par value thereof, for the yearly sinking fund hereinafter provided, to pay and retire, at the end of each year after the date of said bonds, or so soon thereafter as due notice shall have been given, such number of the same as may be necessary for that purpose, to be selected by lot by said corporate authorities, in the manner hereinafter provided. It shall be the duty of said corporate authorities to keep an accurate register of all bonds issued by them, showing the number, date and amount of each bond, and said register shall at all times be open to the inspection of the public. The public park, boulevard, drive-way, highway or other public work or improvement, on account of which said bonds may be issued, shall be irrevocably pledged for the payment of the principal aud interest thereof, and the towns in which such public park, boulevard, drive-way, highway or other public work or improvement, are in whole or in part situated, shall also be irrevocably bound for the payment of the same. Bonds issued under this act may be exchanged as aforesaid or sold by said corporate authori ties for such prices as they may deem expedient; but the proceeds of bonds sold shall only be used for the payment or purchase of outstanding bonds which cannot be exchanged. The bonds received in exchange or purchased as aforesaid shall be canceled, whereof an entry shall be made upon the bond register of said corporate authorities showing the date, number and amount of each bond canceled, and no bonds shall be issued under this act exceeding the amount already issued, nor contrary to the provisions of section 12, article 9 of the constitution of this state, nor until provision is made by law for the collection of a direct annual tax sufficient to pay the interest on such bonds as it falls due, and also to pay and discharge the principal thereof on or before the time when the same shall become due. And whenever any provision has been made by any act or acts of the general assembly of this state, for the assessment and collection of an annual tax, in order to pay the interest on bonds issued by said corporate authorities, the provisions of said act or acts are hereby continued and extended so as to require the assessment and collection of said annual tax, not only for the purposes of said act or acts named, but for the payment of the interest on any bonds which may be issued under this act, and to provide for the annual payment of a part of the principal thereof. Officers collecting said an nual tax are required, at the end of each month, to pay to said corporate authori ties so much of said tax as has been collected; and for collecting and paying over of said annual tax no compensation shall be allowed, except the salary allowed by law to the collector thereof. And if, for any cause, any portion of said an nual tax required to be assessed and collected as aforesaid shall, for any one or more years, fail to be collected, the said corporate authorities are required to add such deficiency or deficiencies to the amount required to be assessed in the succeeding year or years; and the amount of such deficiency or deficiencies shall be by the proper officers assessed and collected, in the same manner as said annual tax, and as a part thereof. The said corporate authorities are required to cause said tax, and any deficiencies occurring as aforesaid, to be assessed and collected as required by law, and to apply sufficient thereof, from time to time, to pay the interest upon said bonds issued, and which may be issued as the said interest shall fall due. And at the end of the year after the date of any bonds issued under this act, and of every year thereafter, the said corporate authorities shall, from the proceeds of said annual tax, set apart not less than three and one-fourth per cent. of the whole amount of bonds issued under this act, and a sum equal to the annual interest on said sum, at the rate of interest borne by said bonds, which sums shall be applied by said corporate authorities in the purchase of bonds issued by them, if the same can be obtained at not exceeding one per cent. above the par value thereof; and if the said cor porate authorities cannot obtain said bonds, or sufficient of them, to absorb said

fund at that price, then from the outstanding bonds issued under this act, and not therefore selected, shall be selected by lot so many thereof as may be required to absorb the funds so set apart for a sinking fund. The said selection shall be made by said corporate authorities at the end of each successive year after the date of said bonds, or within one month thereafter, in the presence of one of the judges of the circuit court of said county, who, with said corporate authorities, shall make and sign duplicate certificates of the result thereof, one of which shall be filed in the office of said corporate authorities and the other in the office of the county clerk of said county. Notice of said selection, and of the numbers of the bonds so selected, shall be forthwith given by said corporate authorities in one or more newspapers published in said county and in the city of New York, and if the owners of said bonds shall be registered, notice to such owners shall also be given by letter mailed to the address of such owner at his place of residence if known, or shown upon said register. The interest on bonds selected by lot, as aforesaid, shall cease from and after the time when the semi-annual interest on the same shall fall due, next after said selection is made; and from the sums so set apart for a sinking fund shall be paid the bonds so selected by lot, as aforesaid, with interest until payment or until the same shall cease as aforesaid. The funds so set apart for a sinking fund shall not be used for any purpose other than purchasing bonds to be canceled, and paying bonds selected as aforesaid for the same purpose. The bonds so selected, when paid, and the bonds purchased, shall be canceled, a certificate whereof, stating the numbers, date and amount of said canceled bonds, shall, from time to time, be made by said corporate authorities, and filed in the office of the county clerk of said county.

3. ASSESSMENT OF BENEFITS-CONFIRMATION-PROCEEDINGS THEREON.] § 3. Corporate authorities of one or more towns, who have been authorized to make, establish or maintain any local improvement, in whole or in part, by special assessment or special taxation of contiguous property, or otherwise, may es timate, as near as may be, the probable cost of the lands taken, or to be taken or purchased for such improvement, or revise, enlarge and correct any estimate theretofore made and make a new one of the same, and of the expeuses of ob taining said lands, together with the cost of making and collecting a special assessment to pay the cost of said lands and expenses, and shall apportion the estimated cost of said lands, expenses, and the cost of assessment as aforesaid, upon the lands situated in said towns, by said corporate authorities deemed benefited by reason of said local improvement, as near as may be, in proportion to the benefits resulting thereto. And if said corporate authorities shall not deem the lands in said towns benefited to the full extent of the estimated cost of the lands taken, or to be taken or purchased as aforesaid, and the costs and expenses aforesaid, then the said corporate authorities shall in like manner apportion so much thereof as they shall deem the lands in said towns benefited. The said corporate authorities shall give at least ten days' notice, in one or more newspapers published in the county in which such towns are situated, of the time and place of their meeting for the purpose of making said assessment, and may adjourn such meeting from time to time until the same shall be completed. In making the said assessment, the lots, blocks and parcels of land deemed benefited as aforesaid, shall be assessed according to the descriptions and divisions thereof appearing of record in said county, on the day of the said first meeting, for the purpose of making the said assessment, but no error in the description or division of any lot, block or parcel of land, in making said assessment, shall vitiate the same, provided the premises are described with substantial accuracy. The said corporate authorities shall estimate the value of the several lots, blocks or parcels of land deemed by them benefited as aforesaid, and shall include the same, together with the amount assessed for benefits, in an assessment book or roll. All parties interested may appear before said corporate authorities, and may be heard touching any matter connected with the assessment. When the same shall be completed, it shall be signed by the said corporate authorities, or by a majority thereof, and returned to the circuit court of the county in which such towns are situated,

and filed with the clerk of said court, whereupon the said corporate authorities shall give at least ten days' notice of the filing of said assessment roll, and that they will, on a day named, apply to the said circuit court for confirmation of the same. Said notice shall be signed by said corporate authorities, or by a ma jority of them, and shall state the general nature of the improvement for which said assessment was made, and the towns, township, range and section in which the same is situated, without further description of its locality, and shall also state when the said assessment was filed in said court, and the day when the said corporate authorities will apply to said court for confirmation of the same; but said notice need not contain a description of the lots, blocks or parcels of land assessed, nor the amount assessed upon them, or any of them, nor mention any particular law or laws of this state under which said assessment was made; which said notice shall be published in one or more newspapers published in the county in which said towns are situated, at least ten days before the time therein named for such application. When it shall appear to said court that proper notice has been given, it shall have power to hear, adjudge and determine the mat ter of said application and all matters connected therewith. Any person interested in any lot, block or parcel of land assessed, may appear therein, in person or by attorney, and object to said assessment: Provided, all objections shall be in writing, and be filed in said court at least three days before the time fixed for said application, and shall specify the lots, blocks or parcels of land wherein the said person objecting is interested, in respect whereof objections are made, and the grounds thereof. Said court shall have power to revise, correct, amend and confirm the said assessment in whole or in part, and may without further notice or order make a new assessment in whole or in part, and the same confirm, or may order a new assessment to be made in whole or in part, and the same may revise, correct, amend and confirm upon like notice as aforesaid, or upon such notice as it may prescribe; but no order to make a new assessment in part, shall hinder or delay the confirmation of the residue or the collection thereof. From and after the time the amount of any assessment shall be ascertained and confirmed by said court, as to any lot, block or parcel of land so assessed, the amount thereof shall be a lien thereon, and may be paid at any time. The said court shall divide the amount of said assessment into installments, and fix the amount of the first installment, but the first installment shall not exceed twentyfive (25) per cent. of the said assessment. The portion of said assessment, after deducting therefrom said first installment, shall be divided by the court into seven equal installments, which said installments shall be payable annually thereafter, and the court shall fix the time on or before which each of said installments shall severally be paid. All installments shall bear interest at the rate of seven per cent. per annum, from the time on or before which the payment of the first one is to be made. The said corporate authorities or their officer, from time to time, duly authorized by them, and to be mentioned in some order or orders of said court which it may from time to time make, shall have full power and authority to collect such assessments from the owners of such lands, and to give all proper receipts and discharges therefor. The orders of said court shall be conclusive evidence of the regularity of all previous proceedings necessary to the validity thereof, and of all matters and things therein recited as having been heard and adjudged by said court. It shall be the duty of the clerk of said court to enter in said assessment book or books, or upon said assessment roll, all revisions, corrections and amendments of such assessment, and all new assessments made by the court, and all revisions, corrections and amendments of the same, and all orders for new assessments, and all new assessments made in pursuance of such order, and all revisions, corrections and amendments of the same, to gether with all orders of the court in said proceedings. The said corporate authorities are required to furnish to the clerk of said court a duplicate copy of said assessment book and books, or roll, wherein shall be entered from time to time, by said corporate authorities, the several matters and things entered in said original assessment book or books, or upon said original assessment roll, which du plicate and the entries thereon shall from time to time, as they are made, be

certified by the clerk of said court under the seal thereof, as a true copy of the original; and such duplicate copy of the assessment book and books, or roll, certified as aforesaid, shall be sufficient authority to said corporate authorities, or to their officer designated therein, to collect any assessment therein confirmed as aforesaid, and to receipt for and discharge the same. It shall be the duty of the officer having the custody of said original assessment book or books, or roll, to enter thereon, from such receipt or discharge, the fact of such payment, which entry shall be evidence of the same. After the proceedings in the said circuit court shall be finally concluded and terminated, it shall be the duty of the clerk thereof to deposit said original assessment book and books, or roll, and all proceedings relative to the same, duly entered as aforesaid and properly certified, with the county clerk of the county in which such towns are situated. In case said assessments or any part thereof, so confirmed as aforesaid, shall not be paid at the time or times fixed therefor by the orders of said circuit court, it shall be the duty of the corporate authorities to return to the county treasurer, or to some general officer of said county having authority to receive state and county taxes, a list of the lots, blocks and parcels of land so assessed upon which said assessment shall remain unpaid, and the amount unpaid upon each lot, block or parcel of land; and from and after the return of such delinquent list the said county treasurer, or other general officer of said county having authority to receive state and county taxes, as well as said corporate authorities, or their officer, shall have authority to receive any of said unpaid assessments, and to give all proper receipts and discharges therefor. It shall also be the duty of said corporate authorities to make and certify to the county court in which such towns are situated, a return, therein designating the said delinquent lands and the due and unpaid assessments against the same, and thereupon the said corporate authorities shall give notice, by publication in one or more of said newspapers, that they will, on a day in said notice named, apply to said county court for judgment against all delinquent lots, blocks or parcels of land upon which said assessment, or any part thereof, shall be unpaid. Such notice may be general, but must contain a description of the lots, blocks or parcels of land, and the names of parties interested, if known, and the amount due and unpaid, which notice shall be published in one or more of said newspapers at least ten days before the time fixed for making said application, and the said application may be made on the day named, or any day of the same term, by the permission of said court. The said corporate authorities and the said county treasurer, or other general officer of said county to whom said delinquent list shall have been returned, shall respectively report to said court the respective lots, blocks and parcels of land upon which said assessment has been paid to them respectively after the return of said delinquent lists as aforesaid. And thereupon such proceedings, orders and judgments shall be had, as nearly as may be, as in cases of delinquent lands whereof judgment is prayed for the non-payment of state and county taxes, and the said judgments shall be conclusive of the regularity of all matters necessary to the validity thereof, excepting the giving of said notice of the application for judgment. After said notice for application for judgment shall have been published, the cost of publication shall be added to the assessment, as in the case of state and county taxes. After judgment shall have been rendered, the same shall be executed in the same manner, as nearly as may be, as is or may be provided by law for executing judgments for state and county taxes, but no judgment or sale of any lot, block or parcel of land so assessed, for any one installment of said assessment, shall discharge the premises from any subsequent installment of the assessment; and proceedings for the non-payment of subsequent installments may be had in the same manner as if no default had been made in previous ones. All moneys collected by said treasurer or other general officer of said county, and all moneys realized from the sales of said lands upon judgments as aforesaid, shall at once be paid over to said corporate authorities, who shall execute a proper receipt therefor. The said county treasurer, or other general officer, shall not be entitled to any compensation for receiving and disbursing of moneys by him under this act, or for services rendered by him as herein required, except the salary allowed