pproved and in force June 12, 1909, as subsequently amended, be and he same are hereby further amended to read as follows:

§ 210. The common school fund of this State shall consist, until otherwise provided by law, of the proceeds of a one and one-third mill tax levied annually upon each dollar of the equalized assessed value of all the property in the State; the interest on the school fund proper, which fund is three per cent upon the proceeds of the sales of public lands in the State, one-sixth part excepted; and the interest on the surplus revenue distributed by Act of Congress and made part of the common school fund by Act of the Legislature, March 4, 1837. The interest on the school fund proper and the surplus revenue shall be paid by the State annually at the rate of six per cent, and shall be distributed as provided by law.

§ 211. On the first Monday in January annually, the Auditor of Public Acounts shall apportion the common school fund in the manner following:

(a) There shall be set aside annually by the Auditor from the common school fund of the State and paid into the State treasury for the maintenance and administration of the Ilinois State Teachers' Pension and Retirement Fund, an amount sufficient to meet all the demands made upon said pension and retirement fund, in accordance with the provisions of an Act entitled: "An Act in relation to an Illinois State Teachers' Pension and Retirement Fund," approved May 27, 1915, which amount until otherwise provided by law, shall be equal to two-fifteenths (2/15) of one mill upon each dollar of the assessed valuation of all taxable property of the State exclusive of cities and school districts not coming under the provision of the State Teachers' Pension and Retirement Fund Act, provided that that portion of the common school fund apportioned to cities or school districts not coming under the provisions of said Act shall not be diminished or affected by the provisions of this section. The Auditor shall draw his warrants quarterly upon the State Treasurer for payments from the Illinois State Teachers' Pension and Retirement Fund, upon the presentation of proper vouchers as provided by law.

(b) There shall be set aside by the Auditor and paid by him to the State Treasurer annually from the common school fund, an amount equal to two-fifteenths (2/15) of one mill upon each dollar of the assessed valuation of all taxable property of the State within any city and school district coming under the provisions of an Act entitled: "An Act to enable any board of school inspectors or any body or board of officials which governs or has charge of the affairs of any school district having a population of not fewer than ten thousand (10,000) and not more than one hundred thousand (100,000) inhabitants and governed by special Acts of the General Assembly of this State and in such other districts as may hereafter be ascertained by any special or general census to have such population and which school districts are also governed by like special Acts to establish and maintain a Teachers' Pension and Retirement Fund," approved June 27, 1913, as amended. The moneys. set aside as provided in this subdivision shall be taken only from that

part of the common school fund which under the law would otherwise be distributable to the counties wherein a teachers' pension fund is on may be established under the above named Act of June 27, 1913, and the Auditor shall draw his warrants upon the State Treasurer propor tionately for the respective cities and school districts payable to thei treasurer of the board of school inspectors and to all other boards of directors, boards of education and boards of school inspectors in such cities or districts in accordance with the provisions of the Act above named, who shall credit such sums so paid to him or them to the Teachers' Pension and Retirement Fund under the provisions of said Act of June 27, 1913.

(c) There shall be set aside by the Auditor annually and paid: into the State treasury the aggregate of all amounts payable from the State school fund as and for compensation for county superintendents of schools, as provided in an Act entitled: "An Act concerning fees and! salaries and to classify the several counties of this State with reference: thereto," approved March 29, 1872, as amended, and the Auditor shall draw his warrants upon the State Treasurer quarterly for the payment to the several county superintendents of their compensation as fixed by

law.

(d) When any State institution is located in a school district having fewer than one thousand inhabitants, and the State owns oneeighth or more of the total land area of such district, and pupils, who are members of families employed in said institution, attend the public school in said district, there shall be set aside by the Auditor annually and paid into the State treasury the sum hereinafter named, and the Auditor shall draw his warrant upon the State Treasurer for the payment of said sum to the board of directors of said school district. Said amount shall equal the sum which said land owned by the State would be required to pay in taxes, if privately owned, based upon the tax rate for school purposes in said district, computing the value per acre at the average value per acre of the equalized assessed value of all the land assessed in said district: And provided further, that when the State acquires or has heretofore acquired by condemnation, or property subject to condemnation, any improvements, switch tracks, and rolling stock in connection therewith, the equalized value of which at the time of acquisition by the State is $15,000.00, or in excess thereof, there shall be added to said sum so computed, an additional sum which said improvements, switch tracks, and rolling stock connected therewith, would be required to pay in taxes, if privately owned, based upon the tax rate for school purposes in said district; and if said improvements, switch tracks and rolling stock should decrease in value or become valueless, such facts shall be determined in the usual manner of assessment of property for tax purposes. Provided, that annually on or before the first Monday in December of each year, the president and secretary of said board of directors of said district shall certify to the Auditor of Pubic Accounts the following matters:

crict.

A. The name of the State institution.

B. The total land area of said district in acres.

C.-The total ownership of the land of the State in acres.

D. The total equalized assessed value of all the land in said dis

E.

The rate of tax levy for said district for said year.

F. The number of pupils who are members of families employed in said State institution.

G.-The assessed equalized value of improvements, switch tracks, or rolling stock.

(e) The remainder of said fund shall be apportioned to each county in proportion to the number of persons in each county under the age of twenty-one years, as ascertained from the next preceding State or Federal census, and the Auditor shall issue an order upon the county collector to pay to the county superintendent of schools the amount of such order out of the funds collected by him not otherwise appropriated by law and take the county superintendent's receipt for the same.

APPROVED June 30, 1919.

AN ACT to amend section 12 of an Act entitled, "An Act to create sanitary districts and to provide for sewage disposal," approved June 22, 1917, in force July 1, 1917.

SECTION 1. Be it enacted by the People of the State of Ilinois. represented in the General Assembly: That section 12 of an Act entitled, "An Act to create sanitary districts and to provide for sewage disposal," approved June 22, 1917, in force July 1, 1917, be and the same is hereby amended to read as follows:

$ 12. The board of trustees may levy and collect other taxes for corporate purposes upon property within the territorial limits of such sanitary district, the aggregate amount of which for each year shall not exceed one-third of one per centum of the value of the taxable property within the corporate limits, as the same shall be assessed and equalized for the State and county taxes of the year in which the levy is made. provided, however, that a like sum in addition thereto may be levied when such additional tax has been authorized by the legal voters of such district at an election duly called therefor. Such election shall be gCOTerned by the terms of this Act relating to elections held to decide on the proposition of issuing bonds of said district.

Said board shall cause the amount required to be raised by taxation in each year to be certified to the county clerk on or before the second

Tuesday in August, as provided in section one hundred and twenty-two of the general revenue law. All taxes so levied and certified shall be collected and enforced in the same manner and by the same officers as State and county taxes, and shall be paid over by the officer collecting the same to the treasurer of the sanitary district in the maner and at the time provided by the general revenue law.

The treasurer shall, when the moneys of the district are deposited with any bank or other depositary, require such bank or other depositary to pay the same rates of interest for such moneys deposited as such bank or other depositary is accustomed to pay depositors under like circumstances, in the usual course of its business. All interest so paid shall be placed in the general fund of the district, to be used as other moneys belonging to such district raised by general taxation. The annual tax provided for herein and the taxes levied hereunder for the payment of the principal of and the interest upon bonded indebtedness of the district shall not be included in the aggregate of all the taxes required to be reduced under the provisions of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, 1901, and all amendatory Acts thereof.

(SENATE BILL No. 540. APPROVED JUNE 30, 1919.)

AN ACT to amend sections 1 and 2 of an Act entitled, “An Act in relation to the levy and collection of taxes for sewerage and water-works in cities of this State, that may have established a system of sewerage and water-works for such city, and to repeal an Act therein named, and to authorize the cities, villages and incorporated towns of this State to levy and collect taxes to pay for water and light," approved June 21, 1883, in force July 1, 1883, as amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Asembly: That sections 1 and 2 of an Act entitled, "An Act in relation to the levy and collection of taxes for sewerage and water-works in cities of this State, that may have established a system of sewerage and water-works for such city, and to repeal an Act therein named, and to authorize the cities, villages and incorporated towns of this State to levy and collect taxes to pay for water and light," approved June 21, 1883, in force July 1, 1883, as subsequently amended. be and the same are hereby further amended to read as follows:

§ 1. Be it enacted by the People of the State of Illinois, represented in the General Asembly: That the legislative authority of any

ity which now has, or may hereafter have, established a system of ewerage for such city, shall have power annually to levy and collect tax upon the taxable real and personal estate of such city, not to exeed two-thirds of one mill on the dollar, for the extension and laying f sewers therein, and the maintenance of such sewers, which tax shall e known as "The Sewerage Fund Tax," and shall be levied and colected in the same manner that other general taxes of any such city re levied and collected: Provided, however, that the board of public vorks of such city, if any, or the head of the sewer department of such ity, shall first certify to such legislative authority the amount that will be necessary for such purpose: Provided, farther, that a two-thirds majority of all the members elect of the legislative authority of such city may levy a tax for such purposes not to exceed two mills on each dollar of the taxable property of such city: And, provided, such “Sewerage Fund Tax" shall not be included, prior to the year 1891, 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.

§ 2. The legislative authority of any city which now has, or which may hereafter have established or hired water-works, for the supply of water to the inhabitants thereof, shall have power to annually levy and collect a tax upon the taxable real and personal estate of any such city, whether organized under a special charter or the general law, not to exceed two-thirds of one mill on the dollar, for the extension of water mains or pipes therein, and the maintenance of such water-works, or to the creation of a sinking fund to be applied to the establishment of water-works, which tax shall be known as the "Water Fund Tax," and shall be levied and collected in the same manner that other general taxes of any such city are levied and collected: Provided, that the board of public works of such city, if any, or the head of the water department of such city, shall first certify to such legislative authority, the amount that will be necessary for such purposes, and shall further certify that the revenue or income from such water-works will be insufficient therefor: Provided, further, that two-thirds majority of all the members elect of the legislative authority of such city may levy a tax for such purposes, not to exceed two mills on each dollar of the taxable property of such city: And, provided, further, that the legislative authority of each of the cities, villages and incorporated towns in this State, with the concurrence of two-thirds of the members thereof, shall be authorized to levy and collect annually, upon the taxable property within its limits, in addition to all other taxes now authorized by law, a tax of not exceeding two mills on the dollar of such taxable property to be used exclusively for the purpose of lighting streets, and the further tax of not exceeding one and one-third mills on the dollar of such taxable property, to be used exclusively for the purpose of supplying water to such city, village or incorporated town: Provided, also, that nothing in this Act shall be so construed as to increase the amount of aggregete taxes that may be levied in any one year by any city or village as pro