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When the beneficial interests to any property or income therefrom shall pass to or for the use of any uncle, aunt, niece, nephew or any lineal decendant of such uncle, aunt, niece or nephew. In every case the rate of tax shall be:

Three per cent on any amount up to and including the sum of twenty thousand dollars, in excess of the exemption.

Four per cent on the next fifty thousand dollars or any part there

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

Eight per cent on the amount representing the balance of each individual transfer: Provided that any gift, legacy, inheritance, transfer, appointment or interest passing to an uncle, aunt, niece, nephew or any lineal descendant of such uncle, aunt, niece or nephew which may be valued at a less sum than five hundred dollars shall not be subject to any such duty or taxes and the tax is to be levied in such case only upon the excess of five hundred dollars received by such uncle, aunt, niece, nephew or any lineal descendant of such uncle, aunt, niece, or nephew.

In all other cases the rate of tax shall be as follows:

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

Six per cent on the next thirty thousand dollars or any part there

of :

Eight per cent on the next fifty thousand dollars or any part thereof:

Ten per cent on the next fifty thousand dollars or any part thereof:

Twelve per cent on the next one hundred thousand dollars or any Tart thereof:

Fifteen per cent on the amount representing the balance of each individual transfer; provided that any gift, legacy, inheritance, transfer, appointment or interest passing to such persons which may be valued at a less sum than one hundred 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 one hundred dollars received by each person.

The tax imposed hereby shall be upon the clear market value of such property, at the rates hereinabove prescribed.

APPROVED June 28, 1919.

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LEVEES.
Amends sections 1, 2 and 5, Act

§ 2. County clerk to extend of 1897.

such "levee tax." § 1. Rate of tax limited to

$ 5. Tax for corporate purtwo-thirds of one per

poses not affected
cent for levee pur-
posed warrants

Amends title of Act.
proviso.
(SENATE BILL No. 543.

APPROVED JUNE 30. 1919.)

$ 2.

An Act to amend sections 1, 2 and 5, and the title of an Act entitled, “An

Act to enable cities, villages and towns threatened with overflows or inundations to levy taxes by vote of the electors thereof in excess of two per cent to strengthen, build, raise or repair the levees around same and to issue anticipation warrants on such taxes," approved June 11, 1897, in force July 1, 1897.

SECTION 1. · Be it enacted by the People of the State of Illinois, represented in the General Assembly: That sections 1, 2 and 5 of an Act entitled, “An Act to enable cities, villages and towns threatened with overflows or inundations to levy taxes by vote of the electors thereof in excess of two per cent to strengthen, build, raise or repair the levees a round same and to issue anticipation warrants on such taxes," approved June 11, 1897, in force July 1, 1897, be and the same are hereby amended to read as follows:

$ 1. Be it enacted by the People of the State of Ilinois, represented in the General Assembly: That when a vote has been taken, or may hereafter be taken, at a city, village or town election, resulting in a majority of the legal votes cast at such election for a tax to build, raise, strengthen or repair the levees around such city, village or town, such tax not exceeding the rate of two-thirds of one per cent per annum, to be levied annually for a period of not exceeding seven years on the taxable property of such cities, villages and towns now protected by levees or embankments, or that may be deemed necessary to protect by levees or embankments in this State, it shall be lawful for the proper city, village or town authorities of such cities, villages and towns to make an appropriation by an ordinance of the taxes so authorized and for such city, village or town authorities to pass an ordinance levying such taxes for the whole period so authorized by such vote and to be annually extended; and to draw anticipation warrants thereon to the amount that such tax levy would produce based on the assessment of

the preceding year, of all the taxable property of such city, village or · town, such warrants to draw interest at not to exceed the rate authorized by such vote authorizing same, not exceeding seven per cent per anmm: Provided, said warrants are not sold below par.

$ 2. It shall be the duty of the county clerk of the county in which such city, village or town is located to annually extend each year such taxes, when an ordinance is certified to him making such levy, the same to be extended at the rate so fixed therein, not exceeding twothirds of one per cent, nor exceeding seven years, and to extend same in a separate column designated "levee tax.”

$ 5. Such tax so authorized shall still permit the levy of the rate authorized to be levied for corporate purposes annually.

§ 2. The title of said Act shall be and the same is hereby amended to read as follows: “An Act to enable cities, villages and towns threatened with overflows or inundations to levy taxes by vote of the electors thereof, to strengthen, build, raise or repair the levees around same and to issue anticipation warrants on such taxes.”

APPROVED June 30, 1919.

1.

LEVEES.
Amends section 1, Act of 1913.

$ 1.

Levees - rate of tax

limited to sixty-six and

two-thirds cents. (SENATE Bill No. 544. APPROVED JUNE 30, 1919.)

As Act to amend section 1 of an Act entitled, "An Act to enable cities,

villages and incorporated towns subject to or threatened with overflow or inundation to construct, widen, raise, strengthen, improve, repair and maintain levees, protective embankments and structures, to levy and collect an annual tax therefor and to acquire real estate and materials for such purposes," approved and in force June 26, 1913.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section one of an Act entitled, “An Act to enable cities, villages and incorporated towns subject to or threatened with overflow or inundation to construct, widen, raise, strengthen, improve, repair and maintain levees, protective embankments and structures, to levy and collect an annual tax therefor and to acquire real estate and materials for such purposes," approved and in force June 26, 1913, be and the same is hereby amended to read as follows:

Be it enacted by the People of the State of Illinois, represented in the General Assembly: That all cities, villages and incorporated towns, whether organized under general law or special charter, and which may be subject to or in danger of or threatened with overflow or inundation from rivers or other sources, shall have power to construct, widen, raise. strengthen, improve, repair and maintain levees, protective embankments and structures and have power for any of such purposes to levy and collect annually a tax of not exceeding sixty-six and two-thirds (66 2-3) cents, on each one hundred (100) dollars of the assessed valuation of all the taxable property within their respective limits.

APPROVED June 30, 1919.

LEVY AND COLLECTION OF TAXES. 11. Amends section 202, Act of 1872.

$ 202.

No bid for penalty shall

exceed ten per cent of amount of tax.

(HOUSE BILL No. 323. APPROVED JUNE 30, 1919.) An Act to amend section 202 of an Act entitled : An Act for the assessment of property and for the lery and collection of taxes,"

approved March 30, 1872, in force July 1, 1972, as amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 202 of an Act entitled :

“An Act for the assesment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as amended, is amended to read as follows:

§ 202. The person at such sale offering to pay the amount due on each tract or lot for the least percentage thereon as penalty, shall be the purchaser of such tract or lot: Provided, that no bid shall be accepted for a penalty exceeding ten per cent (10%) of the amount of such tax or special assessment.

APPROVED June 30, 1919.

$ 1.

LEVY AND COLLECTION OF TAXES.
Amends section 224, Act of 1872.

$ 224. Deeds

executed 1 county clerk-sale or

delinquent taxes, (HOUSE BILL No. 638. APPROVED JUNE 28, 1919.)

An Act to amend seciion 224 of an Act entitled, An Act for the

assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as amended.

SECTION 1. Be it enacted by the People of the State of Ilinois, represented in the General Assembly: That an Act entitled,' “An Act for the assessment of property and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as amended, be and the same is hereby further amended by amending section 224 thereof, so that said section shall read as follows:

$ 224. Deeds executed by the county clerk 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. ThirdThat 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. SeventhThat 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, in law or equity, setting aside any tax deed procured under this Act, or restoring the owner of same to

possession, shall provide that the claimant shall pay to the party holding such tax deed the following: All taxes and legal costs, as provided by law, with interest at five per cent per annum, together with subsequent taxes and special assessments paid and the statutory fees and costs incurred; for the service of the notices provided by law which must be served by holders of certificates of sale to occupants, owners or parties interested in real estate sold for taxes, the sum of $3.00 for each lot, block, tract or piece of land, as listed, assessed and sold in one description; for preparing the affidavit of compliance with laws $1.00; the actual cost paid to the county clerk for issuing said tax deed; the actual cost of recording said tax deed ; $1.00 for publication fees for each lot, block, tract, or piece of land as listed, assessed and sold in one description. No final judgment or decree of court in any case either at law or in equity or in proceedings under the eminent domain Act involving the title to or interest in any land in which such party holding such tax deed shall have an interest or setting aside any tax deed procured under this Act shall be entered until the claimant shall make reimbursement to the party holding such tax deed and payments as herein provided in so far as it shall appear that the holder of such deed or his assignors shall have properly paid or be entitled to in procuring such deed.

APPROVED June 28, 1919.

LEVY AND COLLECTION OF TAXES.

Amends section 186, Act of 1872.

$ 186.

Notice by registered

mail of sale--fee for same.

(SENATE Bill No. 259. FILED JULY 11, 1919.) An Act to amend an Act entitled: "An Act for the assessment of prop

erly and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, as amended, by amending section 186 thereof.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: An Act entitled: "An Act for the assessment of property and for the levy and collection of taxes,” aproved March 30, 1872, in force July 1, 1872, as amended, is amended by amending section 186 thereof to read as follows:

$ 186. The county collector shall at least five days before the date of sale of delinquent lands or lots upon which the taxes or special assessments remain due and unpaid, send a notice by registered mail to the owner, if known, or if not known, to the person shown by the collector's book to have paid the taxes or special assessments on such lands or lots for the previous year, giving notice of application for judgment and sale of such lands or lots, and date of sale, describing the lands or lots and the amount of taxes or special assessments together with interest and costs, due thereon. For such notice the county collector shall charge twenty (20) cents to be taxed and collected as costs.

FILED July 11, 1919.

The Governor having failed to return this bill to the General Assembly during its session, and having failed to file it in my office, with his objections within ten days after the adjournment of the General Assembly, it has thereby become a law. Witness my hand this 11th day of July. A. D. 1919.

LOUIS L. EMMERSON. Secretary of State.

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