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legal voters of any incorporated city within the State of Illinois, having a population of less than one hundred thousand inhabitants, shall present a petition to the city council of such city asking that an annual tai, not to exceed three and one third (3-13) mills on the dollar, annually be levied on all taxable property of such city, specifying in their petition the rate of taxation, not to exceed three and one-third (3-14) mills on the dollar, such city council shall instruct the city clerk to, and such city clerk shall, at the next regular election, or at a special election called for that purpose, give notice, as provided by law, that at such election the question, “Shall a......mill tax, for å public hospital be levied against the taxable property of the City of .. specifying in such notice the rate of taxation mentioned in said petition, and if a majority of all votes cast at such election shall be in favor of said proposition, the tax specified in such notice shall be levied and collected in like manner with other general taxes in said city, and shall be known as the “Hospital Fund” and thereafter the city council of such city shall include an appropriation in the annual appropriation bill of such sum or sums of money as may be necessary to defray all necesary expenses and liabilities of such hospital, the same not to exceed, however, three and one-third (3-13) mills on the dollar annually on all such taxable property, Provided, that said annual hospital tax in cities of less than fifty thousand inhabitants shall not be included in the aggregate amount of taxes as limited by section one (1), of Article eight (8) of “An Act for the Incorporation of cities and villages,” approved April 10, 1872, and the amendatory Acts thereto, or by any provision of any special charter under which any city in this State is now organ

ized.

§ 2. When any such city council shall have decided to establish and maintain a public hospital under this Act, the mayor of such city shall, with the approval of the city council, proceed to appoint a board of three directors, one of whom may be a woman, for the same, chosen from the citizens at large with reference to their fitness for such office.

§ 3. Said directors shall hold office one-third for one year, onethird for two years and one-third for three years from the first of July following their appointment, and at their first regular meeting shall cast lots for the respective terms; and annually thereafter the mayor shall, before the first of July each year, appoint as before, one director to take the place of the retiring director, who shall hold office for three years, and until his successor is appointed. The mayor may, by and with the consent of the city council, remove any director for misconduct or neglect of duty.

§ 4. Vacancies in the board of directors occasioned by removals, resignation or otherwise, shall be reported to the city council and be filled in like manner as original appointments, and no director shall receive compensation as such and shall not be interested either directly or indirectly, in the purchase or sale of any supplies for said hospital.

$ 5. The directors shall, immediately after their appointment meet to organize by the election of one of their number president and one as secretary and by the election of such other officers as they may deem necessary. They shall make and adopt such by-laws, rules and regu

lations for their own guidance and for the government of the hospital as may be expedient, and not inconsistent with acts and ordinances of said city. They shall have the exclusive control of the expenditure of all moneys collected to the credit of the “Hospital Fund”, and of the supervision, care and custody of the grounds, leases and buildings constructed, leased or set apart for that purpose, and all moneys received for such hospital shall be deposited in the treasury of said city to the credit of the "Hospital Fund”, and drawn upon by the proper officers of said city upon the proper authenticated vouchers of said hospital board. Said board shall have the power to purchase or lease ground, to occupy, lease or erect appropriate building or buildings for the use of said hospital; said board shall have power to appoint a suitable superintendent or matron, or both, and necessary assistants, and fix their compensation, and shall also have power to remove such appointees, and shall in general, carry out the spirit and intent of this act in establishing and maintaining a public hospital, and one or all of said directors shall visit and examine said hospital at least twice each month and make monthly reports of it's condition to the city council.

§ 6. Whenever a majority of said board shall petition the city council to submit the proposition of issuing bonds for the purpose of constructing a hospital building or buildings and equipping the same, specifying in said petition the amount of bonds to be issued, the period when said bonds shall mature, not to exceed twenty years from the issuance of the same, the rate of interest said bonds are to draw; such city council shall instruct the city clerk, and such city clerk shall at the next regular election or at a special election called for that purpose, give notice as required by law, that at such election the proposition “Shall the city of ....

issue bonds to the amount of .... ...... dollars, drawing per cent interest per annum for the purpose of erecting and equipping a public hospital ?" and if a majority of the votes cast at such election shall be favorable to such proposition the said bonds shall be issued for that purpose in the amount and for the time and at the rate of interest specifled in said petition in such denominations as the city council shall determine. Which said bonds shall be signed by the president and secretary of the hospital board and by the mayor and city clerk or commissioner of accounts and finance of said city, and be payable out of the taxes to be collected for hospital purposes in said city.

$ 7. Every hospital established under this Act shall be for the benefit of the inhabitants of such city, and any person falling sick or being injured or maimed within its limits; but every such inhabitant or person who is not a pauper shall pay to such board or such officer as it shall designate for such city, such reasonable compensation for occupancy, nursing, care, medicines or attendance, according to the rules and regulations prescribed by said board; such hospital always being subject to such reasonable rules and regulations as said board may adopt in order to render the use of said hospital of the greatest benefit to the greatest number; and said board may exclude from the use of said hospital any and all inhabitants and persons who shall wilfully violate such rules or regulations. And said board may extend the privileges

$ 9.

and use of such hospital to persons residing outside of such city in this State, upon such terms and conditions as said board may from time to time by its rules and regulations prescribe.

8 8. Said board of directors shall, in the name of such city, receive and collect from such inhabitant or person the compensation aforesaid, and shall as often as once in each month, pay over to the city treasurer all compensation received or collected during the month, and take the receipt of such treasurer therefor; and shall also at the regular monthly meeting of the city council report to such city council the names of persons or inhabitants from whom such compensation has been received or collected, and the amount so received or collected from each and the date when so received or collected. And said board of directors shall make, on or before the second Monday in June, an annual report to the city council, stating the condition of their trust on the first day of June of that year, the various sums of money received from the "Hospital Fund” and from other sources, and how such money has been expended and for what purposes; the number of patients and such other statistics, information and suggestions as they may deem of general interest.

When such hospital is so established, the physicians, nurses, attendants, the persons sick therein and all persons approaching or coming within the limits of the same, and all furniture and other articles used or brought there shall be subject to such rules and regulations as said board may prescribe.

$ 10. Any person desiring to make donations of money, personal property or real estate for the benefit of such hospital, shall have the right to vest the title to the money or real estate so donated in the board of directors created under this Act, to be held and controlled by such board, when accepted, according to the terms of the deed, gift, devise or bequest of such property; and as to such property the said board shall be held and considered to be special trustees.

$ 11. All physicians who are recognized as legal practitioners by the State Board of Health of Illinois shall have equal privileges in treating patients in said hospital.

$ 12. “An Act to Enable Cities to Establish and Maintain Public Hospitals”, approved June 17, 1891, and in force July 1, 1891, and all Acts amendatory thereto, is hereby repealed.; Provided, however, that this section shall not have the effect of invalidating any tax heretofore levied or any acts heretofore done under the provisions of the Act in this section repealed.

§ 13. The invalidating of any portion of this Act shall not affect the validity of any other portion which can be given effect without such invalid part.

APPROVED June 30, 1919.

INHERITANCE TAX.

1.

Amends section 1, Act of 1909.

$ 1.

Tax imposed upon trans

fer of property, etc.

(SENATE BILL No. 326. APPROVED JINE 28, 1919.) AN ACT tu amend an Act entitled, “An Act to tax gifts, legacies, in

heritances, transfers, appointments and interests in certain cases, and to provide for the collection of the same, and repealing certain Acts therein named," approved June 14, 1909, in force July 1, 1909, as subsequently amended, by amending section 1 thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, “An Act to tax gifts, legacies, inheritances, transfers, appointments and interests in certain cases, and to provide for the collection of the same, and repealing certain Acts therein named,” approved June 14, 1909, in force July 1, 1909, as subsequently amended, be and the same is hereby amended by amending section i thereof to read as follows, after the enacting clause thereof:

Sl. A tax shall be and is hereby imposed upon the transfer of any property, real, personal or mixed, or of any interest therein or incoine therefrom, in trust or otherwise, to persons, institutions or corporations, not hereinafter exempted, in the following cases.

1. When the transfer is by will or by the intestate laws of this State, from any person dying, seized or possessed of the property while a resident of the State.

2. When the transfer is by will or intestate laws of property within the State, and the decedent was a non-resident of the State at the time of his death.

3. When the transfer is of property made by a resident, or by a non-resident when such non-resident's property is within this State, by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death. When any such person, institution or corporation becomes beneficially entitled in possession or expectancy to any property or income therefrom, by any such transfer, whether made before or after the passage of this Act.

4. Whenever any person, institution or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this Act, such appointment, when made, shall be deemed a taxable transfer under the provisions of this Act, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donce by will; and whenever any Person or corporation possessing such a power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this Act shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will

of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure.

Whenever property, real or personal, is held in the joint names of two or more persons, or is deposited in banks or other institutions or depositories in the joint names of two or more persons and payable to either or the survivor, upon the death of one of such persons the right of the surviving joint tenant or joint tenants, person or persons. to the immediate ownership or possession and enjoyment of such property shall be deemed a transfer taxable under the provisions of this Act in the same manner as though the whole property to which such transfer relates was owned by said parties as tenants in common and had been bequeathed to the surviving joint tenant or joint tenants, person or persons, by such deceased joint tenant or joint depositor by wil!.

When the beneficial interests to any property or income therefrom shall pass to or for the use of any father, mother, lineal ancestor of decedent, husband, wife, child, brother or sister, wife or widow of the son or the husband of the daughter, or any child or children legally adopted, or to any person to whom the deceased, for not less than teli years prior to death, stood in the acknowledged relation of a parent: Provided, however, such relationship began at or before said person's fifteenth birthday and was continuous for said ten years thereafter: And, provided, also, that one of the parents of such person so standing in such relation shall be deceased when such relationship commenced, or to any lineal decendant of such desendent [decedent] born in lawful wedlock. In every such case the rate of tax shall be:

One per cent on any amount up to and including the sum of fifty thousand dollars in excess of the exemption:

Two per cent on the next one hundred thousand dollars or any part thereof:

Three per cent on the next one hundred thousand dollars or any part thereof:

Five per cent on the next two hundred and fifty thousand dollars or any part thereof:

Seven per cent on the amount representing the balance of such individual transfer, provided, that any gift, legacy, inheritance, transfer, appointment or interest passing to a father, mother, lineal ancestor of decedent, husband, wife, child, wife or widow of the son or the husband of the daughter, or any child or children legally adopted or to any person to whom the deceased, for not less than ten years prior to death, stood in the acknowledged relation of a parent as above provided which may be valued at a less sum than twenty thousand dollars shall not be subject to any such duty or taxes and the tax is to be levied in such cases only upon the excess of twenty thousand dollars received by each person. And provided further that any gift, legacy, inheritance, transfer, appointment or interest passing to a brother, sister. which may be valued at a less sum than ten thousand dollars shall not be subject to any such duty or taxes and the tax is to be levied in such cases only upon the excess of ten thousand dollars received by each person.

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