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tax of not less than the minimum set out in the said petition for such election nor more than one and one-third mills on each dollar of assessed valuation of all taxable property within the corporate limits of such city, town or village, which tax shall be designated as "playground and recreation tax " and shall be levied and collected in like manner as the general tax of such municipality is collected, but such tax shall be in addition to the maximum of taxes permitted under section 1 of Article VIII of an Act entitled, 'An Act to provide for the incorporation of cities and villages, " approved April 10, 1872, in force July 1, 1872, and exclusive of all other taxes such municipality may levy or collect, nor shall such tax be scaled down under any existing law.

§ 10. The cost and expense of the establishment, maintenance and conduct of playgrounds and recreation centers shall be paid out of taxes or out of money received as, or realized from gifts received for this purpose, and the same shall be expended under the direction of such playground and recreation board and shall be paid out upon warrants drawn out of the municipal treasury upon order of such playground and recreation board.

§ 2. The title of said Act is amended to read as follows: "An Act to provide for the acquisition, equipment, conduct and maintenance of public playgrounds and recreation centers in and by cities, towns and villages of less than one hundred fifty thousand inhabitants”.

APPROVED June 26, 1923.

RIVERS AND HARBORS-IMPROVEMENT.

1. Condemnation proceedings.

(HOUSE BILL No. 465.

APPROVED JUNE 28, 1923.)

AN ACT to enable cities, villages and incorporated towns to condemn land or right-of-way needed for the widening, deepening or improvement of rivers and harbors, and to pay for the cost thereof by special

assessment.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

SECTION 1. For the purpose of widening, deepening or improving any river or harbor, any city, village or incorporated town, may institute proceedings in any court of record to condemn any land or rightof-way needed for the purpose of widening, deepening or improving any river or harbor and to pay for the same by special assessment upon the property specially benefitted by the widening, deepening or improvement of such river, or harbor, or upon the public, or both, as the case may be, in the manner provided by and in all respects under the provisions of an Act of the General Assembly of the State of Illinois entitled, "An Act concerning local improvements" approved June 14th, 1897, and the Acts amendatory thereof or supplemental thereto.

APPROVED June 28, 1923.

SALE OF REAL ESTATE.

§ 1. Amends section 2, Act of 1917.

§ 2. Requirements of ordi

nance.

(HOUSE BILL No. 577. FILED July 7, 1923.)

AN ACT to amend section 2 of "An Act to authorize any city or village to sell real estate or its right and title therein, and to sell, convert or otherwise dispose of personal property belonging to it, when such real or personal property shall no longer be necessary or useful to, or its longer retention be for the best interests of, such city or village, and to repeal an Act named therein." Approved June 27, 1917. In force July 1, 1917.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

SECTION 1. That section 2 of "An Act to authorize any city or village to sell real estate or its right and title therein, and to sell, convert or otherwise dispose of personal property belonging to it, when such real or personal property shall no longer be necessary or useful to, or its Inger retention be for the best interests of such city or village, and to repeal an Act named therein," approved June 27, 1917, in force July 1, 1917, be amended to read as follows:

§ 2. Such ordinance shall specify the location of such real estate, and the use thereof, and before any sale shall be made under or by virtue of any such ordinance, by the city council of any such city, or the board of trustees of any such village, such proposal to sell shall be published in one of its daily or weekly papers once each week for four successive weeks, the first publication to be not less than thirty days before the day provided in said notice for the opening of bids for said property. Such notice shall contain an accurate description of such property, the purpose for which it is used, and at what meeting the bids will be considered and opened, and shall advertise for bids therefor. All such bids shall be opened only at a regular meeting of such city council or board of trustees, and shall be accepted only upon a vote of three-fourths of the members of such city council or board of trustees: Provided, however, that the city council or board of trustees may, by a majority vote, reject any and all bids. FILED July 7, 1923.

The Governor having failed to return this bill to the General Assembly during its session, the General Assembly having adjourned sine die on June 30, 1923, and he having filed the same in my office on this date without signature or objections, it has therefore became a law.

Witness my hand this 7th day of July, A. D. 1923.

LOUIS L. EMMERSON,
Secretary of State.

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AN ACT to amend an Act entitled "An Act to enable cities, towns and villages to contract with each other for sewerage," approved May 14, 1879, in force July 1, 1879, by amending section 1 and section 2 thereof and to add section 3 thereto.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

SECTION 1. That an Act entitled "An Act to enable cities, towns and villages to contract with each other for sewerage," approved May 14, 1879, in force July 1, 1879, be and the same is hereby amended by amending section 1 and section 2 thereof and by adding section 3 thereto, so that said sections 1 and 2 when amended and said section. 3 when added, shall read as follows:

That whenever any city, or incorporated town or village within any sanitary district shall be adjacent or contiguous to any other city or incorporated town or village within the limits of any sanitary district, such city, incorporated town or village and such sanitary district shall be authorized to contract with each other upon such terms as may be agreed upon between them, to allow and permit the one the perpetual or temporary use and benefit of any sewer or drain, or of any system of sewerage or drainage or part thereof or any sewage disposal or sewage treatment plants and works heretofore constructed, or which may be hereafter constructed by the other, and further that any such sewer or drain or system of sewerage or drainage or sewage disposal or sewage treatment plants and works constructed or which may be hereafter constructed by the one may be extended or furnished to the inhabitants of the other, and they may by contract with each other provide for the joint construction of any sewer or drain or sewage disposal or sewage treatment plants and works by the municipalities so contracting, and for the common use thereof by the inhabitants of such municipalities.

§ 2. The contract contemplated in section 1 of this Act may be made by ordinance or resolution duly enacted or passed by the common council, board of trustees, or other proper legislative authority of any such city, incorporated town or village or sanitary district. proposing such contract, and ratified or assented to by ordinance or resolution duly enacted or passed by the common council, board of trustees, or other proper legislative authority of any such city, incorporated town, village or sanitary district confirming or agreeing to such contract, and every such contract when ratified or confirmed by the proper corporate authorities of the municipal corporations who are parties thereto, shall be in all respects valid and binding.

§ 3. That any and all contracts heretofore entered into by and between any such city, incorporated town or village and any such sanitary district, to allow and permit any sanitary district the perpetual or temporary use of any sewer, drain, system of sewerage or drainage or sewage or part thereof or any sewage disposal or treatment plants and works of any city, incorporated town or village, within such sanitary district, shall be and are hereby declared to be legal and valid.

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(HOUSE BILL No. 623. APPROVED JUNE 26, 1923.)

AN ACT to amend section 1 and the title of "An Act to authorize cities and villages which include wholly within their corporate limits a town or towns, to levy for street purposes a tax in addition to the tax that any such city, village or incorporated town is now authorized to levy," approved May 29, 1911; title as amended by Act approved June 30, 1919.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

SECTION 1. Section 1 of "An Act to authorize cities and villages which include wholly within their corporate limits a town or towns, to levy for street purposes a tax in addition to the tax that any such city, village or incorporated town is now authorized to levy," approved May 29, 1911, as amended by Act approved June 30, 1919, is amended to read as follows:

§ 1. That the city council of each city and board of trustees of each village or incorporated town, whether organized under the general law or special charter, which include wholly within their corporate limits a town or towns, shall have power and may annually levy a tax for street and bridge purposes of not to exceed twenty-four (24) cents on each one hundred dollars on all the taxable property in any township, lying wholly within the limits of such city, village or incorporated town: Provided, that if in the opinion of three-fourths of the members elected to the city council or board of trustees of such city, village or incorporated town, a greater levy for bridge and street purposes is needed in view of some contingency, an additional levy may be made of any sum not exceeding sixteen and two-thirds (16 2/3) cents on the one hundred dollars of such taxable property. Said street and bridge tax authorized by this Act shall be in addition to any tax any such city, village or incorporated town is now authorized to levy for street or bridge purposes and shall be in addition to the tax that such city, village or incorporated town is now authorized to levy upon the aggregate valuation of all property within such city, village or incorporated town and shall be in addition to the amount authorized to be levied for general purposes as provided by section 1 of Article VIII

of "An Act to provide for the incorporation of cities and villages," approved April 10, 1872, and all amendments thereto, and the county clerk, in reducing tax levies under the provisions of section two (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, shall consider said street and bridge tax, authorized by this Act as a road and bridge tax, and not to be included in the limitation of two (2) per cent of the assessed valuation upon which taxes are required to be extended.

§ 2. The title of said Act is amended to read as follows: "An Act to authorize cities and villages, which include wholly within their corporate limits, a town or towns, to levy for street and bridge purposes a tax in addition to the amount authorized to be levied for general purposes as provided by section 1 of Article VIII of "An Act to provide for the incorporation of cities and villages," approved April 10, 1872, and all amendments thereto.

APPROVED June 26, 1923.

TAX LEVIES.

§ 1. Amends section 1, Act of 1872. § 1. Tax rates and levies.

(SENATE BILL No. 222.

APPROVED MAY 17, 1923.)

AN ACT to amend section 1 of Article VIII of "An Act to provide for the incorporation of cities and villages," approved April 10, 1872, as amended.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

SECTION 1. That section 1 of Article VIII of "An Act to provide for the incorporation of cities and villages," approved April 10, 1872, as amended, is amended to read as follows:

§ 1. The city councils in cities and boards of trustees in villages may levy and collect taxes for corporate purposes in the manner following:

The city council or board of trustees, as the case may be, shall, annually, on or before the third (3d) Tuesday in September in each year, ascertain the total amount of appropriations for all corporate purposes legally, made and to be collected from the tax levy of that fiscal year; and, by an ordinance specifying in detail the purposes for which such appropriations are made and the sum or amount appropriated for each purpose respectively, shall levy the amount so ascertained upon all the property subject to taxation within the city or village as the same is assessed and equalized for State and county purposes for the current year. A certified copy of such ordinance shall be filed with the county clerk of the proper county, whose duty it shall be to ascertain the rate per cent which, upon the total valuation of all property subject to taxation within the city or village as the same is assessed and equalized for State and county purposes, will produce a net amount of not less than the amount so directed to be levied, and it shall be the duty of the county clerk to extend such tax in a separate column upon the book or books of the collector or collectors of State

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