assessment included therein; and the court shall direct the clerk to make out and enter an order for the sale of such real property against which judgment is given, which shall be substantially in the following

form:

Whereas, due notice has been given of the intended application for a judgment against said lands and lots, and no sufficient defense having been made, or cause shown why judgment should not be entered against said lands and lots, for taxes (special assessments, if any), interest, penalties and costs due and unpaid thereon for the year or years herein set forth, therefore it is considered by the court that judgment be and is hereby entered against the aforesaid tract or tracts, or lots of land, or parts of tracts or lots (as the case may be), in favor of the People of the State of Illinois, for the sum annexed to each, being the amount of taxes (and special assessments, if any), interest, penalties and costs due severally thereon; and it is ordered by the court that the said several tracts or lots of land, or so much of each of them as shall be sufficient to satisfy the amount of taxes (and special assessments, if any), interest, penalties and costs annexed to them severally, be sold as the law directs.

Said order shall be signed by the judge. In all judicial proceedings of any kind, for the collection of taxes and special assessments, all amendments may be made which, by law, could be made in any personal action pending in such court, and no assessment of property or charge for any of said taxes shall be considered illegal on account of any irregularity in the tax lists or assessment rolls, or on account of the assessment rolls or tax lists not having been made, completed or returned within the time required by law, or on áccount of the property having been charged or listed in the assessment or tax list without name, or in any other name than that of the rightful owner; and no error or informality in the proceedings of any of the officers connected with the assessment, levying or collecting of the taxes, not affecting the substantial justice of the tax itself, shall vitiate or in any manner affect the tax or the assessment thereof; and any irregularity or informality in the assessment rolls or tax lists, or in any of the proceedings connected with the assessment or levy of such taxes, or any omission or defective act of any officer or officers connected with the assessment or levying of such taxes, may be, in the discretion of the court, corrected, supplied and made to conform to law by the court, or by the person (in the presence of the court) from whose neglect or default the same was occasioned.

Provided, that where separate advertisement and application for judgment and order of sale is made on account of delinquent special taxes or special assessments in cities having a population of one hundred thousand or more by the last preceding census of the United States or of this State the procedure shall in all respects be the same as in this section prescribed, except that there shall be two separate judgments and orders for sale, the first on account of delinquent general taxes and the second on account of delinquent special taxes and special assessments. APPROVED June 28, 1919.

LEVY AND COLLECTION OF TAXES.

§ 1. Amends section 2, Act of 1872.

§ 2. Property exempt from taxation.

(SENATE BILL No. 489. APPROVED JUNE 28, 1919.)

AN ACT to amend 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 subsequently amended, by amending section two (2) 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 for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872, as amended by subsequent Acts, be and the same is hereby amended by amending section (2) thereof, so that said section, when amended, shall read as follows:

§ 2. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to say:

First-All lands donated by the United States for school purposes, not sold or leased; all property of schools, including the real estate on which the schools are located, not leased by such schools or otherwise used with a view to profit.

Second-All property used exclusively for religious purposes, or used exclusively for school and religious purposes or for orphanages and not leased or otherwise used with a view to profit.

Third-All lands used exclusively as graveyards or grounds for burying the dead.

Fourth-All unentered government lands; all public buildings or structures of whatsoever kind, and the contents thereof, and the land on which the same are located belonging to the United States.

nois.

Fifth-All property of every kind belonging to the State of Illi

Sixth-All property belonging to any county, village, or city used exclusively for the maintenance of the poor; all swamp or overflowed lands belonging to any county, so long as the same remain unsold by such county; all public buildings belonging to any county, township, city or incorporated town, with the ground on which such buildings are erected; all property owned by any city or village located within the incorporated limits thereof; except as heretofore been leased or may hereafter be leased by such city or village to lessees who are bound under the terms of the lease to pay the taxes on such property. All property owned by any city or village located outside the incorporated limits thereof but within the same county when used for the purposes of a tuberculosis sanitarium, farm colony in connection with a house of correction, or nursery, garden or farm for the growing of shrubs, trees, flowers, vegetables and plants for use in beautifying, maintaining and operating, play grounds, parks, parkways, public grounds, buildings and institutions owned or controlled by such city or village; and all property owned by any city or village outside of the corporate limits of same used exclusively for municipal purposes.

Seventh-All property of institutions of public charity, all property of beneficent and charitable organizations, whether incorporated in

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this or in any other State of the United States and all property of old people's homes when such property is actually and exclusively used for such charitable or beneficent purposes, and not leased or otherwise used with a view to profit; and all free public libraries.

Eighth-All fire engine[s] or other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and the lot of reasonable size on which the building is located, when belonging to any city, village or town.

Ninth-All market houses, public squares or other public grounds used exclusively for public purposes; all works, machinery and fixtures belonging exclusively to any town, village or city, used exclusively for conveying water to such town, village or city; all works, machinery and fixtures of drainage districts, when used exclusively for pumping water from the ditches and drains of such district for drainage purposes.

Tenth-All property which may be used exclusively by societies for agricultural, horticultural, mechanical and philosophical purposes, and not for pecuniary profit.

(SENATE BILL No. 554. APPROVED JUNE 30, 1919.)

AN ACT to amend section 121 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 subsequently amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 121 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 subsequently amended, be and the same is hereby amended to read as follows:

§ 121. The county board of the respective counties shall, annually, at the September session, determine the amount of all county taxes to be raised for all purposes. The aggregate amount shall not exceed the rate of fifty cents on the hundred dollars valuation, except for the payment of indebtedness existing at the adoption of the present State constitution, unless authorized by a vote of the people of the county. When for several purposes, the amount for each purpose shall be stated separately: Provided, however, that in all counties where, under any law, the county board is or may be required to pass an annual appropriation bill within the first quarter of the fiscal year, the tax levy above provided for may be made at any time after such annual appropriation bill shall be in full force and effect.

APPROVED June 30, 1919.

§ 1. Amends section 2, Act of 1901.

LEVY AND EXTENSION OF TAXES.

(SENATE BILL No. 561.

§ 2. Tax levy and extension. APPROVED JUNE 30, 1919.)

AN ACT to amend section 2 of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, ¦ 1901, as subsequently amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 2 of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, 1901, as subsequently amended, be and the same is hereby further amended to read as follows:

§ 2. The county clerk in each county shall ascertain the rates per cent required to be extended upon the assessed valuation of the taxable property in the respective towns, townships, districts, incorporated cities and villages in his county, as equalized by the State Board of Equalization for the current year, to produce the several amounts certified for extension by the taxing authorities in said county (as the same shall have been reduced as hereinbefore provided in all cases where the original amounts exceed the amount authorized by law): Provided, however, that if the aggregate of all taxes (exclusive of State taxes, township taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, pension fund taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and taxes levied for the payment of the principal of and the interest on bonded indebtedness of cities, and for the payment of the principal of and the interest on park bonds hereafter issued, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded indebtedness), certified to be extended against any property in any part of any taxing district or municipality, shall exceed two per cent of the assessed valuation thereof upon which the taxes are required to be extended, the rate per cent of the tax levy of such taxing district or municipality shall be reduced as follows: The county clerk shall reduce the rate per cent of the tax levy of such taxing district or municipality in the same proportion in which it would be necessary to reduce the highest aggregate per cent of all the tax levies (exclusive of State taxes, township taxes, village taxes, levee taxes, public tuberculosis sanitarium taxes, pension fund taxes, school building taxes, high school taxes, district school taxes and all other school taxes in school districts having not more than 100,000 inhabitants, road and bridge taxes, and taxes' levied for the payment of the principal of and the interest on bonded indebtedness of cities, and for the payment of the principal of and the interest on park bonds hereafter issued, and exclusive of taxes levied pursuant to the mandate or judgment of any court of record on any bonded intebtedness), certified for extension upon any of the taxable property in said taxing district or municipality, to bring the same down to two per cent of the assessed value of said taxable property upon which said taxes are required by law to be extended: Provided, further, that in reducing tax levies hereunder from the taking effect of this Act

to and including the year A. D. 1921 the rate per cent of the tax levy for county purposes in counties having a population of over 300,000 shall not be reduced below a rate of thirty-six and two-third cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments and Mothers' Pension Fund), and thereafter shall not be reduced below a rate of thirty cents on each one hundred dollars assessed value (exclusive of levies to pay the principal and interest on bonded indebtedness, judgments and Mothers' Pension Fund), and in counties having a population of less than 300,000 the rate of the tax levy for county purposes shall not be reduced below a rate of fifty cents on each one hundred dollars assessed value (exclusive of levies to pay the principal of and interest on bonded indebtedness and judgments), and the rate per cent of the tax levy for city or village purposes (exclusive of library, public tuberculosis sanitarium, pension fund, school and park purposes and exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness in cities and villages having a population of over 150,000 shall not be reduced below a rate of one dollar and forty-three and one-third cents ($1.43%) on each one hunCred dollars assessed value, and the rate per cent of the school tax for educational purposes shall not be reduced below a rate of one dollar and twenty cents on each one hundred dollars assessed value, and the rate per cent of the tax levy for library purposes shall not be reduced below a rate of five and one-third cents on each one hundred dollars assessed value, and the rate per cent of the tax levy for city or village purposes (exclusive of library, school and park purposes, and exclusive of the taxes levied for the payment of the principal of and the interest on bonded indebtedness and judgments) in cities and villages having a population of less than 150,000, shall not be reduced below a rate of one dollar and thirty-three and one-third cents ($1.33%) on each one hundred dollars assessed value, and the rate per cent of the school tax levy for educational purposes shall not be reduced below the maximum rate allowed by law and the rate per cent of the tax levy for park purposes. in districts organized and existing under an Act entitled "An Act to provide for the creation of pleasure driveway and park districts," approved June 19, 1893, in force July 1, 1893, shall not be reduced below. a rate of forty cents on each one hundred dollars assessed value (exclusive of levies to pay the principal and interest on bonded indebtedness and judgments), but the other taxes which are subject to reduction. under this section shall be subject only to such reduction, respectively, as would be made therein under this section if this proviso were not inserted herein: And, provided, further, in reducing tax levies hereunder, all school taxes levied in cities exceeding 150,000 inhabitants, with the exception of the levy for school building purposes, shall be included in the taxes to be reduced.

The rate per cent of the tax levy of every county, city, village, town, township, park district, sanitary district, road district, and other public authorities (except the State), shall be ascertained and determined (and) reduced when necessary as above provided) in the manner herein before