the county, one-half to the use of the county and the other half to the use of the person complaining. [R. S. 1845, P. 487, § 33. AN ACT for the assessment of property and for the levy and collection of taxes. [Approved March 30, 1872; in force July 1, 1872. Schedule Time of filing form of same. R. S. 1895, Chap. 120, Sec. 40. Every person, company or corporation owning, operating or constructing a railroad in this State, shall return sworn lists or schedules of the taxable property of such railroad, as hereinafter provided. Such property shall be listed and assessed with reference to the amount, kind and value, on the first day of May of the year in which it is listed. § 41. They shall, in the month of May in the year 1873, schedule and at the same time in each year thereafter when required, make out and file with the county clerks of the respective counties in which the railroad may be located, a statement or schedule showing the property held for right of way, and the length of the main and all side and second tracks and turnouts in such county, and in each city, town or village in the county, through or into which the road may run, and describing each tract of land, other than a city, town or village lot, through which the road may run, in accordance with the United States surveys, giving the width and length of the strip of land held in each tract, and the number of acres thereof. They shall also state the value of improvements and stations located on the right of way. New companies shall make such statement in May next after the location of their roads. When such statement shall have been once made, it shall not be necessary to report the description as hereinbefore required, unless directed so to do by the county board, but the company shall, during the month of May, annually, report the value of such property, by the description set forth in the next section of this Act, and note all additions or changes in such right of way as shall have occurred. "Railroad track". descrip tion of. 42. Such right of way, including the superstructures of main, side or second track and turnouts, and the stations and improvements of the railroad company on such right of way, shall be held to be real estate, for the purpose of taxation, and denominated "railroad track," and shall be so listed and valued; and shall be described in the assessment thereof as a strip of land extending on each side of such railroad track, and embracing the same, together with all the stations and improvements thereon, commencing at a point where such railroad track crosses the boundary line in entering the county, city, town or village, and extending to the point where such track crosses the boundary line leaving such county, city, town or village, or to the point of termin- § 43. The value of the "railroad track” shall be listed, and taxed in the several counties, towns, villages, districts and cities, in the proportion that the length of the main track in such county, town, village, district or city bears to the whole length of the road in this State, except the value of the side or second track, and all turnouts, and all station houses, depots, machine shops, or other buildings belonging to the road, which shall be taxed in the county, town, village, district or city in which the same or located. How "Rail road track" listed and assessed. stock' schedule. $ 44. The movable property belonging to a railroad com- "Rolling pany shall be held to be personal property, and denominated, for the purpose of taxation, "rolling stock." Every person, company or corporation owning, contructing or operating a railroad in the State, shall, in the month of May, annually, return a list or schedule, which shall contain a correct, detailed inventory of all the rolling stock belonging to such company, and which shall distinctly set forth the number cf locomotives of all classes, passenger cars of all classes, sleeping and dining cars, express cars, baggage cars, horse cars, cattle cars, coal cars, platform cars, wrecking cars, pay cars, hand cars and all other kinds of cars. ing stock" listed and taxed. § 45. The rolling stock shall be listed and taxed in the How "Rollseveral counties, towns, villages, districts and cities in the proportion that the length of the main track used or operated in such county, town, village, district or city bears to the whole length of the road used or operated by such person, company or corporation, whether owned or leased by him or them in whole or in part. Said list or schedule shall set forth the number of miles of main track on which said rolling stock is used in the State of Illinois, and the number of miles of main track on which said rolling stock is used elsewhere. and real § 46. The tools and materials for repairs, and all other Personality personal property of any railroad except "rolling stock," shall be listed and assessed in the county, town, village, district or city wherever the same may be on the first day of May. All real estate, including the stations and other buildings and structures thereon, other than denominated "railroad track," belonging to any railroad, shall be listed as lands or lots, as the case may be, in the county, town, village, district or city where the same or located. 47. The county clerk shall return to the assessor of the town or district, as the case may require, a copy of the How such sonal and other per erty to be assessed. real prop schedule or list of the real estate (other than “railroad tack") and of the personal property (except "rolling stock") pertaining to the railroad, and such real and personal property shall be assessed by the assessor. Such property shall be treated in all respects in regard to assessment and equalization, the same as other similar property belonging to individuals, except that it shall be treated as property belonging to railroads, under the terms "lands," "lots" and "personal property." Railroad returns to Auditor. Neglect to return. $48. At the same time that the lists or schedules are hereinbefore required to be returned to the county clerks, the person, company or corporation running, operating or constructing any railroad in this State, shall return to the Auditor of Public Accounts sworn statements or schedules as follows: First Of the property denominated “railroad track," giving the length of the main and side and second tracks and turnouts, and showing the proportions in each county, and the total in the State. Second-The "rolling stock," giving the length of the main track in each county, the total in the State, and the entire length of the road. Third-Showing the number of ties in track per mile, the weight of iron and steel per yard used in main and side tracks, what joints or chairs are used in track, the ballasting of road, whether dirt or gravel; the number and quality of buildings or other structures on "railroad track," the length of time iron in track has been used, and the length of time the road has been built. Fourth-A statement or schedule showing: I. The amount of capital stock authorized, and the number of shares into which such capital stock is divided. 2. The amount of capital stock paid up. 3. The market value, or, if no market value, then the actual value of the shares of stock. 4. The total amount of all indebtedness, except for current expenses for operating the road. 5. The total listed valuation of all its tangible property in this State. Such schedules shall be made in conformity to such instructions and forms as may be prescribed by the Auditor cf Public Accounts. § 49. If any person, company or corporation owning, operating or constructing any railroad shall neglect to return to the county clerks the statements or schedules required to be returned to them, the property so to be returned and assessed by the assessor shall be listed and assessed as other property. In case of failure to make returns to the Auditor, as hereinbefore provided, the auditor, with the assistance of the county clerks and assessors, when he shall require such assistance, shall ascertain the necessary facts and lay the same before the State Board of Equalization. In case of failure to make said statements, either to the county clerk or Auditor, such corporation, company or person shall forfeit, as a penalty, not less than $1,000 nor more than $10,000 for each offense, to be recovered in any proper form of action, in the name of the People of the State of Illinois, and paid into the State treasury. board to assess railroad property. 50. The Auditor shall, annually, on the meeting of the SchedulesState Board of Equalization, lay before said board the statements and schedules herein required to be returned to him; and said board shall assess such property in the manner hereinafter provided. bookextending and collecting tax. § 51. The county clerk shall procure, at the expense of Railroad tax the county, a record book, properly ruled and headed, in which to enter the railroad property of all kinds as listed for taxation, and shall enter the valuations as assessed, corrected and equalized in the manner provided by this Act; and against such assessed, corrected or equalized valuation, as the case may require, the county clerk shall extend all the taxes thereon for which said property is liable. And at the proper time fixed by this Act for delivering tax books to the county collector, the clerk shall attach a warrant, under seal of his office, and deliver said book to the county collector, upon which said county collector is hereby required to collect the taxes therein charged against railroad property and pay over and account for the same in the manner provided in other cases. Said book shall be returned by the collector and be filed in the office of the county clerk for future use. of platted § 52. When any railroad company shall make or record Description a plat of any contiguous lots or parcels of land belonging to land. it, the same may be described as designated on such plat. assess 109. Said board (State Board of Equalization) shall Board to also assess the railroad property denominated in this Act as “railroad track" and "rolling stock;" and said board is hereby given the power and authority, by committee or otherwise, to examine persons and papers. The amount so determined and assessed shall be certified by the Auditor to the county clerks of the proper counties. The county clerk shall, in like manner, distribute the value, so certified to him by the Auditor, to the county and to the several towns, districts, villages and cities in his county entitled to a proportionate value of such "railroad track" and "rolling stock." And said clerk shall extend taxes against such values, the same as against other property in such towns, districts, villages and cities. stock of SIIO. The aggregate amount of capital stock of rail-Capital road and telegraph companies, assessed by said board, shall be distributed proportionately by said board to the several railroads graphs and tele Distribution of counties in like manner that the property of railroads devalue-Ex-nominated "railroad track" is distributed. The amount so tension of tax. A number of dates for the performance of acts under the general revenue law changed. determined shall be certified by the Auditor to the county clerks of the proper counties. The county clerk shall, in like inanner, distribute the value, so certified to him by the Auditor, to the county and to the several towns, districts, vilages and cities in his county entitled to å proportionate value of such capital stock. And said clerk shall extend taxes against such values the same as against other property in such towns, districts, villages and cities. 347. $53. All lists, schedules, returns and statements heretofore required by law to be made between the first day of May and the first day of July by the assessors, or by the owners of property or person required by law to list the same, shall hereafter be made between the first day of Apri! and the first day of June of each year. Approved February 25, 1898. Session Laws, 1898. AN ACT to provide for the organization of road districts, the election and duties of officers therein, and in regard to roads and bridges in counties not under township organization, and to repeal an Act and parts of Acts therein named. [Approved May 4, 1887; in force July 1, 1887. L. 1887, p. 266; Legal News Ed., p. 194. Where road proposed across or alongside railroadnotice. § 113. (R. S. 1895, Ch. 121, Sec. 239.) In addition to the notices now required by law in proceedings for laying out, locating or opening of public roads, similar notices shall be served on any railroad company, across or alongside of whose railroad it may be proposed to locate a public road: Provided, that this Act shall not apply to the proceedings for opening streets in towns or cities. AN ACT to provide for the sale of personal property by common carriers, warehousemen and inn-keepers, and by others having liens thereon. Title as amended May 13, 1879; in force July 1, 1879. L. 1879, p. 317; Legal News Ed., p. 229. Sale of unclaimed property. (R. S. 1895, Ch. 141, Sec. 1.) That whenever any trunk, carpet-bag, valise, bundle, package or article of property, transported or coming into the possession of any railroad or express company, or any other common carrier, or inn- . keeper, or warehouseman, or private warehouse keeper, in the course of its or his business as common carrier, innkeeper, warehouseman, or private warehouse keeper, shall remain unclaimed and the legal charges thereon unpaid during the space of six months after its arrival at the point to which it shall have been directed, and the owner or person to whom the same was consigned can not be found upon diligent inquiry, or, being found and notified of the arrival of such article, shall refuse or neglect to receive the same and pay the legal charges thereon for the space of three months, it shall be lawful for such common carrier, inn-keeper, warehouseman, or private warehouse keeper to sell such article |