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counts with insurance agents.
or association so in default, to transact any business of insurance in said city, until the said requisitions shall have been fully complied with: but this provision shall not relieve any company from the payment of any risk that may be taken in violation hereof. Any person or persons violating any of the provisions of this section shall be subject to indictment, and upon conviction thereof in any court of competent jurisdiction, shall be fined in any sum not exceeding one thousand dollars, or imprisoned not exceeding six months or both, in the discretion of the court. Said rates may also be recovered of such corporation, company or association, or its agent, by action in the name and for the use of said city as for money had and received for its use. 1 § 6. The comptroller shall keep three separate accounts Comptroller's acof the moneys received from said insurance agents, one of gara which shall embrace all rates collected on premiums for fire insurance, the second all rates collected on premiums for marine insurance, and the third all rates collected on premiums for life insurance. The fire insurance rates shall be used only for the purpose of promoting the efficiency of the fire department of said city, and providing a fund for the relief of disabled firemen; the marine insurance rates shall be exclusively appropriated to the improvement of the river and harbor; and the life insurance rates to such sanitary measures as may be deemed necessary for the promotion of . the public health.
87. Sections six, seven, eight and nine, of an act approved Firemen's beneJune 21st, 1852, and entitled “An act to incorporate the tion. Firemen's Benevolent Association and for other purposes," and all other acts and parts of acts, so far as they require any individual, association or corporation engaged in the business of insurance, or any agent thereof, to pay any money to said firemen's benevolent association upon their business profits or premiums, are hereby repealed.
CHAPTER IX. COLLECTION OF TAXES AND ASSESSMENTS. § 1. The assessors shall, immediately after their appointment in each year, proceed to examine and determine the valuation of the taxable real and personal estate in their respective divisions. Schedules of all the taxable real es- Schedules. tate in the several divisions shall be furnished by the city clerk, to aid them in the performance of their duties, upon which they shall enter their valuations, Said appraisal, together with their appraisal of all the personal estate taxable in said city, shall be completed and filed in the office of the city clerk, on or before the first Monday of August in each year, unless further time shall be granted by the com
mon council; and when so completed and filed, the said assessors shall fix upon a day for hearing objections thereto, and the city clerk shall give notice of the time and place of
such hearing, by six days’ publication thereof in the corpoObjections to as. ration newspaper. Any person feeling aggrieved by the as
sessment of his property, may appear at the time specified and make his objections.
§ 2. The said assessors shall meet at the time and place designated, to revise and correct their assessments. They shall hear and consider all objections which may be made, and shall have power to supply omissions in their assessment, and for the purpose of equalizing the same, to alter, add to, take from, and otherwise correct and revise the same. The said assessors may, if necessary, adjourn from
time to time, until their revision shall have been completed. Clerk's list and $ 3. When said revision shall have been completed, the
city clerk shall enter, under the direction of said assessors, in one or more books to be prepared for that purpose, a complete list of all the taxable real estate in said city, according to the schedules as returned and revised by the assessors, showing in a proper column, to be ruled for that purpose, the names of the different owners, so far as known to the said assessors, and in another column the amount of the valuation made in each case. Said books shall also have ruled therein an appropriate column for extending or inserting the amount of the taxes which may be levied upon said property. Said book or books shall together constitute the tax list of real estate for such year. The city clerk shall also enter, under the direction of said assessors, in another book, to be prepared for that purpose, a complete list of the taxable personal estate in said city, as returned and revised by said assessors, showing in the proper column the names of the different persons whose property has been assessed, and in other columns the valuations made by the assessors. Said book shall also have ruled therein an appropriate column for extending or inserting the amount of the taxes which may be levied thereon. Said book shall constitute the personal tax list for such year. The clerk shall add up the valuations in each list, and the aggregate amount thereof shall be entered by him at the foot of the appropriate columri on the last page. When the said tas lists shall have been so completed, they shall be signed by the said assessors and left in the custody of the city clerk, and shall constitute the only record to be referred to in any case in which
their said assessments may be drawn in question. Levy..by the St. The common council shall thereupon, by an ordi
nance or resolution, levy such sum or sums of money as may be sufficient for the several purposes for which taxes are herein authorized to be levied (not exceeding the authorized percentage,) particularly specifying the purpose for which the same are levied.
85. It shall be the duty of the city clerk to estimate the Clerk's warrant several taxes levied by the common council, computing them together as one tax, and to insert the total amount of such . taxes in the appropriate column of the several tax lists, op
posite to the person or property chargeable therewith. When completed the city clerk shall attach to each of said tax lists a warrant, under the corporate seal, to be signed by the mayor, comptroller, and city clerk, directed to the collector, commanding him to make, levy and collect, as the taxes for such year, the several sums of money set opposite to the real and personal estate of persons in said tax lists mentioned or described, of the goods and chattels of the respective owners of such real and personal estate; which warrants shall also designate the names and rates of the several taxes included therein.
§ 6. Said tax lists, with the warrants attached, shall be Process for col. delivered to the collector by the comptroller, on or before lectie the last day of October in each year, and shall constitute the only process necessary to be issued for the collection of the annual taxes. The comptroller shall take a receipt from the collector for the said tax lists, specifying the amount of the taxes levied in each list.
§ 7. When any special assessment shall have been confirmed by the common council, and no right of appeal therefrom is given by this act, it shall be the duty of the city clerk to issue a warrant for the collection thereof, which shall be under the corporate seal and signed by the mayor, comptroller, and city clerk, and shall contain a copy of the assessment roll as confirmed by the common council, or so much thereof as describes the real estate assessed and the amount of the assessment in each case. If the right of appeal from the order of confirmation should exist in any case, said warrant shall not be issued until the expiration of the time limited for the taking of such appeal; and if in any case an appeal should be actually taken, the issuing of the warrant shall be delayed until after the determination of such appeal.
$ 8. All warrants issued for the collection of special as- Warrants for spesessments, shall be delivered by the comptroller to the collector, taking his receipt therefor in the manner prescribed in the case of warrants for the collection of the annual taxes.
§ 9. Upon the receipt of any warrant for the collection Notice of taxes of the annual taxes, or any special assessment, the collector ment thereof. shall forthwith give notice, by ten days' publication in the corporation newspaper, that such warrant is in his hands for collection, briefly describing its nature, and requesting all persons interested to make immediate payment at his office, and that in default thereof the same will be collected at the cost and expense of the persons liable for the payment of such taxes or assessments. Immediately after receiving the
cial assessments newspaper,
due, and payof taxes unpaid
Taxes to be lien.
personal property tax list, he shall notify all persons through
the post office of the amount of their personal property tax. Publication in In the notice to be published in the corporation newspaper
he shall notify all parties interested that after the expiration of sixty days from the day of receiving said list, he will levy upon the personal property of all who shall have failed to pay; and, at the end of sixty days, he shall so levy, if property belonging to such delinquent persons can be found; and he shall be liable for the amount of their tax in case of neglecting to do so. Where persons cannot be found, or property belonging to them, out of which to make the tax, the collector shall advertise their names and call for information concerning them and their property, and state the amount of their tax in the corporation newspaper; and this tax shall be a lien upon any property they may have or may thereafter acquire, until paid ; and the collector, or his successor in office, may at any time thereafter levy for the same. But nothing in this section contained shall be so construed as to prevent the collector from levying at any time after the publication of the ten days' notice above required.
§ 10. All taxes levied by the common council under this act, shall be a lien upon the real estate on which the same may be imposed, and said lien shall continue until said taxes are paid. Every person owning real property on the first day of May, including all such property purchased on that day, shall be liable for the taxes thereon for that year. The city taxes shall also be a lien on the personal property of all persons owing taxes, from and after the delivery of the warrant for the collection thereof to the collector; and no sale or transfer of said property shall affect the lien, but the said property may be seized by the collector wherever found, and reinoved, if necessary, and sold to discharge the taxes of the person owing the same; and the same proceedings may be resorted to by the collector upon any warrant issued
for the collection of a special assessment. of § 11. If, from any cause, the taxes charged in the real
estate tax list shall not be collected or paid on the lands or lots described therein, on or before the first day of January ensuing the date of the warrant, it shall be the duty of the collector to demand and collect, for the use of said city, in addition to the taxes remaining unpaid, five per cent. damages thereon in every case; and if the assessments charged in any special assessment warrant shall not be paid within sixty days after the first publication of notice by the collector that he has received such warrant for collection, the assessments then remaining unpaid shall be collected with damages at the rate of one per cent. thereon for each and
every month thereafter until the same shall be paid. Collector's report $ 12. It shall be the duty of the collector, between the and jndgments. fifteenth day of January and the last day of February in
each year, to make report, to some court of general jurisdiction held in said city, at any special or general term thereof, of all the taxes and assessments then remaining unpaid upon the real estate tax list, and all special assessment warrants which were delivered to him on or before the last day of the preceding October, asking for judgment against the several lots and parcels of land, or other property described in such list or warrants, for the amount of taxes, assessments, damages and costs respectively due thereon. The collector shall give notice, by six days' publication thereof in the corporation newspaper, of his intended application for judgment, which shall briefly specify the nature of the respective warrants upon which such application is to be made, and request all persons interested to attend at such term. The advertisement so published shall be deemed and taken to be sufficient and legal notice of the aforesaid intended application by the collector to such court for judgment, and shall be held a sufficient demand and refusal to pay the said taxes and assessments.
§ 13. The collector shall obtain a copy of the advertise- Advertisement, ment or advertisements referred to in the preceding section, together with a certificate of the due publication thereof, from the printer or publisher of the newspaper in which the same was published, and shall file the same with the clerk of such court at the said term, with said reports.
§ 14. The clerk of said court upon the filing of such re- Suits in courta ports by the collector, shall receive and preserve the same, and shall record thereon all judgments, orders and other proceedings of said court in relation thereto. Each of said reports shall constitute a separate snit, and shall be docketed by the clerk in the following form as nearly as may be, towit: CITY OF CHICAGO, VS.
Suit for Taxes. AND OTHERS. Or if it be an assessment for some specified improvement, in the manner following: CITY OF CHICAGO, I vs.
Suit for Assessment on warrant for- AND OTHERS. ) Or in such other manner as will sufficiently indicate the na- . ture of the improvement for which the assessment is due.
$ 15. It shall be the duty of the court, upon the filing of Judgment of the said reports to proceed immediately to the hearing of the court. same, and they shall have priority over all other causes pending in said court. The said court shall pronounce judgment against the several lots and parcels of land or other property described in said reports, for which no objections shall be filed, for the amount of the tax or assessment, damages and