4. DEFENDANT SERVED MUST PLEAD, ETC.-DEFAULT.] §4. Every defendant who shall be summoned or served with a copy of the information as required in this act, shall be held to demur or plead to the information on the return day of the summons, or when served with a copy of the information at the expiration of the time required to be given, or within such further time as may be granted by the court, or in default thereof, judgment may be taken nil dicit. [R. S. 1845, p. 429, § 1.

5. TIME TO PLEAD, ETC.] § 5. The court in which any information, as aforesaid, is filed, may allow the relator or any defendant such convenient time to plead, reply or demur, as it shall deem just and reasonable. [R. S. 1845, p. 530, § 5.

6. JUDGMENT.] § 6. In case any person or corporation against whom any such information is filed is adjudged guilty, as charged in the information, the court may give judgment of ouster against such person or corporation from the office or franchise, and fine such person or corporation for usurping, intruding into, or unlawfully holding and executing such office or franchise, and also give judgment in favor of the relator for the costs of the prosecution: Provided, that instead of judgment of ouster from a franchise for an abuse thereof, unless the court is of the opinion that the public good demands such judgment, the court may fine the person or corporation found guilty in any sum not exceeding $25,000 for each offense. Whenever judgment is given for any defendant in such infor mation, the person or corporation to whom judgment is given shall recover costs against the relator. [R. S. 1845, p. 430, § 2.

7. APPEAL-ERROR.] § 7. Appeals and writs of error may be taken and prosecuted in the same manner and upon the same terms, and with like effect as in other civil cases. [R. S. 1845, p. 430, § 4.

AN ACT relating to county and city debts, and to provide for the payment thereof by taxation in such counties and cities. Approved and in force Feb. 13, 1865.]

1. NEW BONDS MAY BE ISSUED IN PLACE OF OLD ONES.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, In all cases where counties or cities have heretofore, under any law of this state, issued bonds or securities for money on account of any subscription to the capital stock of any railroad company, or on account of, or in aid of, any public improvement, and the same remain outstanding, or any debt arising thereout remains unpaid, the board of supervisors or county court of such county, and the city council or municipal authority of such city, as the case may be, having issued such bonds or securities, may, upon due surrender of any such bonds or securites, or cancellation of such debt, issue in place thereof to the holder or owner, new bonds, in such form, for such amount, upon such time, and drawing such interest as may be agreed upon with the holder or owner: Provided, such new bonds shall not be for a greater sum than the principal and accrued or earned interest unpaid of the bonds or debts in place of which they shall be given, nor bear a greater rate of interest than six per cent. per annum, payable on the first day of July in each year; and such bonds shall show on their face that they are issued under this act, and, if so agreed, may provide for payment of five per cent. of the principal thereof, annually, until fully paid.

2. OLD BONDS CANCELED-NEW ONES REGISTERED.] § 2. Upon the surrender of any such bond or security, under this act, the same shall be indorsed canceled, and the same shall from time to time be destroyed, under the direction of the authority issuing them. Upon the issuing of any such new bond, the county clerk or city clerk, as the case may be, shall make registration thereof in a book to be kept for that purpose in his office, showing the date, amount, number, ma turity and rate of interest of such new bond, and the number and date of the bond or security for which the same is given. On presentation of any such new

bond at the office of auditor of public accounts for registration, he shall cause the same to be registered in his office, in a book to be kept for that purpose; such registration shall show the date, amount, number, maturity and rate of interest of such bond, under what act, and by what county or city issued, and for such registration the auditor shall be entitled to a fee of $1, to be paid by the party desiring the same, and the auditor shall, under his seal of office, certify upon such bond the fact of such registration, for which the auditor shall be entitled to a fee of fifty cents.

3. ASSESSED VALUE OF PROPERTY CERTIFIED TO AUDITOR.] § 3. In all cases when any county or city shall issue bonds under this act, it shall be the duty of the county clerk of such county, or of the officer to whom or to whose office the assessment rolls for state taxation, whether county or city, are or shall be returnable, within five days after such return, to make out and transmit to the auditor of state, to be filed in his office, a certificate stating the total value of all property, real and personal, within such county or city, exhibited by such assessment.

4. AUDITOR TO CERIFY RATE REQUIRED.] § 4. When the bonds of any county or city, to the amount of $20,000, shall be so registered, the auditor shall annually ascertain the amount of interest for the current year, due and accrued, and to accrue, against any county or city. On all such bonds so registered in his office, on the first day of January, then next preceding, to which amount, where such bonds or securities provide for payment of five per cent. of the principal thereof, annually, he shall add five per cent. of such principal thereof, and shall, upon the basis of the certificate of valuation of property so to be transmitted to him, or, in case no such certificate shall be filed in his office, then upon the basis of the total state revenue of such county or city for the year next preceding, or of the assessment appertaining thereto of such year, estimate and determine the rate per centum on the valuation of property within such county or city, requisite to meet and satisfy the same interest, or interest and principal, as the case may be, together with ordinary costs to the state of collection and disbursement of the same, to be estimated by the auditor and treasurer; and shall make and transmit to the county clerk of such county, and to the officer or authority whose duty it is, or shall be, to prepare the estimates and books for the collection of state taxes in such county or city, a certificate stating such estimated requisite per centum for such purposes, to be filed in his office; and the same per centum shall thereupon be deemed added to and a part of the per centum which is or may be levied, or provided by law, for purposes of state revenue, and shall be so treated by such clerk, officer or authority, in making such estimates and books for the collection of taxes, and the same tax shall be collected with the state revenue, and all laws relating to the state revenue shall apply thereto, except as herein otherwise provided; and such per centum shall be deducted from the county or city levy for the current or ensuing year.

5. STATE CUSTODIAN-NOT LIABLE-COLLECTION-PAYMENT.] § 5. The state shall be deemed the custodian only of the tax so collected, and shall not be deemed in any manner liable on account of any such bonds, but the tax and the funds so collected shall be deemed pledged and appropriated to the payment of the interest and principal of the registered bonds, to satisfy which the same is herein provided to be collected, as aforesaid, and such new bonds or securities, to be issued under authority hereof, shall be deemed secured and provided for in virtue and faith hereof, until fully satisfied. The state shall annually collect and apply the said fund to the satisfaction of the annual interest, or annual interest and five per centum of the principal, as the case may be, of such registered bonds of any such county or city,to the extent the same is herein contemplated to be derived from such tax in the same county or city, in the same manner as interest on the bonds of the state are or may be collected and paid, but in like moneys as shall be receivable in payment of state taxes; and moneys so paid upon the principal of any such bonds shall be indorsed thereon and due receipts therefor shall be taken and filed in the office of the state auditor or treasurer, and interest coupons or bonds so paid shall be returned to one of said offices, and shall be canceled and destroyed in the same manner as those appertaining to the state debt.

6. HOW MONEY DISBURSED.] § 6. The state may, out of said fund, first retain or satisfy the ordinary costs of the state of the collection and disbursement thereof, and in case of non-presentment of any such bond or interest coupon, of any county or city, for payment at the times and places when and where the interest on the state debt is or may be paid, then, on the beginning of the next year, the moneys, by reason thereof undisbursed, together with any surplus for any cause remaining, shall be carried to the fund of such county or city of the current or ensuing year, and be considered by the auditor in making his next estimate for taxation therein, for such year, under this act, and shall be applied accordingly. All laws relating to the payment of interest on the state debt, or the cancellation of evidences thereof, not inconsistent with this act, shall apply to the receipt, custody and disbursement of the taxes and fund provided by this act.

7. WHEN REGISTERED BONDS MATURE AND NOT PAID.] § 7. Upon maturity of any such registered bonds or securities, in case of non-payment thereof, by the county or city issuing the same, the holders thereof may cause the same to be registered in the office of the auditor, as matured and unsatisfied bonds, and thereupon, for the purpose of providing for the payment of the principal of the same matured bonds, at the rate of five per cent. of such principal annually, and of interest thereon in arrear, and for the current or ensuing year to accrue, together with costs to the state and collection and disbursement as aforesaid, the same proceedings in all respects shall be had as is herein before provided for payment of interest on such bonds, by collection in such county or city, and disbursement in the manner and upon the basis herein before provided, of an annual tax sufficient for the purposes in this section contemplated; and the same shall be collected and applied, as aforesaid, to such purpose, from year to year, until full satisfaction thereof, when said bonds shall be canceled and destroyed, as is herein before provided.

S. ENTRY OF PAYMENT.] § 8. Upon the payment of any such registered bond or security by the county or city issuing the same, and presentation thereof to the auditor, he shall cause due entry thereof to be made in his office.

9. FOR WHAT PURPOSE NEW BONDS MAY BE ISSUED.] § 9. If it shall be deemed advisable, any such county or city may issue such new bonds for the purpose alone of satisfying or taking up their respective bonds or debts.

10. FEES-COLLECTORS' BOND.] § 10. There shall be allowed and paid to county and town collectors, for collecting and paying over the taxes levied by virtue of this act, the following rates of commissions, to be ascertained and computed in the same manner that commissions for collecting and paying over state taxes are ascertained and computed, and paid from the taxes so collected, viz: To town collectors, at the rate of three per cent. on all sums collected; to county collectors, at the rate of two per cent. on all sums received by them from town collectors for the first $10,000, so received, and one per cent. on the amount received over $10,000, which shall be in full for receiving the same and paying it into the state treasury, and for adjusting the accounts of and settling with the town collectors for their collection of said tax and the commission of three per cent. on all sums by themselves collected and paid over to the state treasurer; and where such tax is levied, the collectors' bonds shall be increased fifty per centum.

ACT OF 1869.*

AN ACT to fund and provide for paying the railroad debts of counties, townships, cities and towns. [In force April 16, 1869. L. 1869, p. 316.]

11. STATE TAXES ON VALUATION ABOVE 1868 REFUNDED.] § 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That whenever any county, township, incorporated city or town shall have created a

The decision of supreme court in Ramsey v. Hæger, just rendered, abrogates so much of this act as provides that the state tax on the increased valuation over 1868, and on the property of railroads aided, shall be placed to the credit of the local aid bonds, and applied by the state treasurer in the payment of said bonds. It does not affect the validity of the bonds, the right to register them, nor the levy and collection of the interest on registered bonds by state authority,

debt which still remains unpaid, or shall create a debt under the provisions of any law of this state, to aid in the construction of any railway or railways that shall be completed within ten years from and after the passage of this act, whose line shall run near to, into or through said county, township, city or town, it shall be lawful for the state treasurer, and he is hereby required, immediately upon receiving the revenue for each year, to place to the credit of such county, township, city or town so having incurred such indebtedness, in the state treasury, annually, for and during the term of ten years, all the state taxes collected and paid into the state treasury on the increased valuation of the taxable prop erty of said county, township, city or town, as shown by the annual assessment rolls, over and above the amount of the assessment roll of the year 1868, excepting the state school tax and the two mill tax provided for by the constitution of this state for the payment of the state debt. And whenever any county, township, city or town shall have created a debt, as aforesaid, it shall also be lawful for the collector of taxes, and he is hereby required, annually, for and during the term of ten years, to pay into the state treasury all the taxes collected for any purpose whatever, on the assessment of the railroad or railroads for whose aid the said debt was incurred, including the road-bed and superstructure, and all fixtures and appurtenances thereof, the locomotives, cars, machinery and machine shops, depots and all other property, real and personal, of said railway company, within such county, township, city or town; and immediately upon receiving the same, the state treasurer shall place to the credit of such county, township, city or town, in the state treasury, the whole amount so received, except the state school tax and the two mill tax provided by the constitution of this state for the payment of the state debt; and it shall be the duty of said collector of taxes to furnish the state auditor a separate and detailed account of the amount of taxes collected from said railway or railways, at the time of his annual settlement with the state auditor. And the state treasurer shall give to said collector separate receipts for the respective amounts paid into the state treasury to the credit of said county; and said receipts shall be taken and received by the county court, or other legal authorities, as vouchers for the amount collected on account of the county and local assessments on said railroad property, in the annual settlement with such collector; and the several amounts of money in this section provided and ordered to be placed to the credit of such county, township, city or town, shall be applied by the state treasurer to the payment of the bonded railroad debt of such county, township, city or town, as hereinafter provided.

12. REGISTRATION.] § 2. And the county clerk, or other proper officer, upon the issuing of the bonds in payment of said railroad debt, shall make a reg istration thereof in a book to be kept for that purpose in his office, showing the date, amount, number, maturity and rate of interest of such bonds, and upon the subscription or donation to what railroad the same was given. And the said bonds, and bouds heretofore issued and still unpaid, in order to receive the ben efits of this act, shall be registered by the holder thereof at the office of the au ditor of public accounts, who shall cause the same to be registered in a book kept for that purpose. Such registration shall show the date, amount, number, maturity and rate of interest of such bond, under what act and by what county, township, city or town issued; and the auditor shall, under his seal of office, certify upon such bond the fact of such registration, for which registration and certificate the auditor shall be entitled to a fee of one dollar from the holder of each bond.

13. ASSESSED VALUE CERTIFIED TO AUDITOR.] § 3. In all cases, when any county, township, incorporated city or town shall issue bonds under the provisions of law, and to be entitled to the benefits of this act, it shall be the duty of the county clerk of such county, or of the officer to whom or to whose office the assessment rolls for state taxation are or shall be returnable, within five days after such returns, to make out and transmit to the state auditor, to be filed in his office, a certificate stating the total value of all property, real and personal, within such county, township, city or town, as exhibited by such assessment.