levy and sales upon execution shall be returned to the party, person, or company against whom the tax was levied.

SEC. 11. In case the property so distrained or levied upon cannot be sold for want of bidders, the sheriff may adjourn such so often as may be necessary, not exceeding one week, however, at any one time; and within five days after the return-day named in the warrant, the sheriff shall make and annex to his warrant a return thereto, in writing, and on oath, to the county treasurer, setting forth all his proceedings under said warrant, against whom any tax therein remains unpaid, together with a statement and description of all the property levied upon by him and remaining unsold, and he shall at the same time pay over to the county treasurer all moneys collected by him upon said warrant, less his fees thereon; and if any tax stated in said warrant, or any part thereof, remains uncollected, or if any real estate or other property levied upon remains unsold, the county treasurer shall forthwith renew said warrant for a period not exceeding thirty days, by renewal to be endorsed upon or attached to the warrant and return, and again deliver the same to the sheriff, and such renewals shall be made and attached in like manner so often as may be necessary until the whole tax is collected; and under such renewal or renewals of the warrant, the sheriff shall proceed to complete the sale of, and sell, any property previously levied upon and remaining unsold, and shall otherwise collect all taxes remaining unpaid within the like time and manner as directed in the warrant, and he shall make like returns to such renewals, on oath, and within the like time as required in case of return to the original warrant ; and upon the final return of said warrant and the renewals thereof, the treasurer shall file and preserve the same in his office.

SEC. 12. The assessor shall have power, and it shall be his duty, to add to said roll, at any time during the year, the name of any person, corporation, association, company, or copartnership engaged in any kind of business specified in the first section of this act, whose name does not appear upon such roll, and to assess against such business thereon a pro rata tax for the unexpired portion of such year; and said assessor shall, before making such assessment, notify the person, corporation, association, company, or copartnership of the time and place at which the assessment will be made, and requiring such persons to appear at the time and place mentioned and show cause, if any, why such assessment should not be made, which notice shall be served by leaving a copy thereof with the person or persons to be assessed, or with some person at his or their place of business, at least three days before the time specified therein for the day of hearing; and upon such assessment being made, and within ten days after such hearing, the assessor shall complete such assess

ment, and date and attach the same to the original assessment-roll in the hands of the county treasurer; and within five days thereafter said treasurer shall issue his warrant, and thereupon the same proceedings shall be had in all respects, and within like times, as though such assessment had been made by the assessor as first in this act prescribed. Provided, however, that all warrants issued under this section shall be returnable sixty days from date of same. That in case of neglect or refusal of said assessor to comply with the provisions of this section, then, and in that case, the said county treasurer shall have power, and it shall be his duty, to make the assessment and give the notice required by this section, and the same shall be valid as though made by the assessor; and every assessment and every assessment-roll made under the provisions of this act, after the same shall have been placed in the hands of the county treasurer, shall be prima facie evidence of the legality and validity of the roll, and of the assessments, and of the correctness and regularity of all the proceedings to assess, and collect the tax, and that the person or persons assessed are liable to pay the tax assessed against them. Provided further, that in case any person who has been assessed under the provisions of this act, and shall have paid the tax assessed against him, shall at any time thereafter during the year discontinue the business for which he was assessed, such tax, or any part of same, shall not be refunded.

SEC. 13. All moneys collected by any treasurer under the provisions of this act, except the fecs and percentage herein allowed to him as compensation, which may be retained by such treasurer as his fees, shall be by him placed to the credit of the contingent fund of the township, village, or city from which the same was collected, and the same shall be by such township, village, or city applied as other contingent funds.

SEC. 14. It shall be the duty of each and every county treasurer, at least once in each and every month, to make a sworn statement containing the names of each and every person, corporation, company, or copartnership in his county paying a tax during said month, under the provisions of this act, stating therein the residence of such person, corporation, association, company, or copartnership, the business in which such person is engaged, the place of doing business, the amount of tax paid, and date of payment of the same, and file such statement with the clerk of his county; and such county treasurer shall, on or before the first day of December in each year, make a full and complete report of all the facts, as shown by the reports on file in his office, and return the same to the auditor-general, and publish the same in at least two newspapers in his county, if so many there be. All blanks required to carry into effect the

provisions of this act shall be prepared and furnished by the auditor, general to the county treasurers, and by them to the township, village, or city officers. After any warrant shall have been delivered to the county treasurer, he shall upon the first day of every month thereafter, and also whenever any warrant, or renewal thereof, shall be returned to him showing any tax remaining unpaid, deliver a report and statement, in writing, to the prosecuting attorney of the county, giving the name, and place of residence, and place of business of every person, corporation, association, company, or copartnership who have failed to pay any tax, or any part of any tax, levied or assessed against him or them under this act, and the amount of the tax so remaining unpaid; and thereupon the prosecuting attorney shall forthwith prosecute every such delinquent, to recover the penalty and enforce the punishment provided in this act for the non-payment of such tax; and no levy made, or proceeding taken by the sheriff to collect such tax, shall be a defence to such prosecution, unless collection of said tax was enforced thereby before the commencement of such prosecution. And at the time of making such reports as aforesaid to the prosecuting attorney, the county treasurer shall make a like sworn statement and report to the governor of the State, together with the names, and amount of tax due from all persons against whom such prosecution has been commenced.

SEC. 15. Any officer wilfully neglecting or refusing to perform his duty under the provisions of this act shall be liable to a penalty of one hundred dollars for each and every offence. And any person liable to pay a tax under the provisions of this act who shall neglect or refuse to pay the same shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than twenty-five dollars nor more than one hundred dollars and costs of prosecution for each and every offence, and on failure to pay such fine and costs shall be imprisoned in the county jail not less than ten nor more than ninety days, in the discretion of the court.

SEC. 16. The word "assessor," as used in this act, shall be held to include supervisors, or other officers whose duty it is to make assessments in townships, wards, villages, or cities.

SEC. 17. In case any assessor, county treasurer, prosecuting attorney, or sheriff wilfully neglects or refuses to perform his duty under the provisions of this act, he shall be liable to a penalty of one hundred dollars for each and every offence; and the governor may, in case of any such neglect or refusal, appoint some other person or persons to perform the duties prescribed by this act, who shall, upon being so appointed, have like powers and duties under

this act as such assessor, treasurer, prosecuting attorney, or sheriff, as the case may be; and in case of the appointment of any person in place of the prosecuting attorney to prosecute for violations of this act in any county, the board of supervisors shail allow and pay to such prosecutor a reasonable compensation for all services performed by him as such prosecutor.

SEC. 18. The act entitled "An act to prevent the manufacture and sale of spirituous or intoxicating liquors as a beverage," approved February third, eighteen hundred and fifty-five, and the several acts amendatory thereof and in addition thereto, being sections two thousand one hundred and thirty-six to section two thousand one hundred and fifty-four, inclusive, of the compiled laws of eighteen hundred and seventy-one; also act number one hundred and fifty of the session laws of eighteen hundred and seventy-three, entitled "An act to prevent the sale of spirituous and intoxicating drinks as a beverage," the same being a new section to chapter sixty-nine of the compiled laws of eighteen hundred and seventyone, being an act relative to "the manufacture and sale of spirituous and intoxicating drinks as a beverage," to stand as section twenty-two, shall be and the same are hereby repealed, saving all actions pending and all causes of action which have accrued at the time this act takes effect.

SEC. 19. This act shall take immediate effect.

ILLINOIS.

THE following is the license and civil-damage law, approved January 13, 1872.

AN ACT TO PROVIDE AGAINST THE EVILS RESULTING FROM THE SALE OF INTOXICATING LIQUORS IN THE STATE OF ILLINOIS. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That it shall be unlawful for any person or persons, by agent or otherwise, without first having obtained a license to keep a grocery, to sell, in any quantity, intoxicating liquors, to be drunk in, upon, or about the building or premises where sold, or to sell such intoxicating liquors to be drunk in any adjoining room, building, or premises, or other place of public resort connected with said building. Provided, That no person shall be granted a license to sell or give away intoxicating liquors without first giving a bond to the municipality or authority authorized by law to grant licenses; which bond shall run in the name of "The People of the State of Illinois," and be in the penal sum of three thousand dollars, with at least two good and sufficient securities, who shall be freeholders, conditioned that they will pay all damages to any person or persons which may be inflicted upon them, either in person, or property, or means of support, by reason of the person so obtaining a license selling or giving away intoxicating liquors; and such bond may be sued and recovered upon for the use of any person or persons, or their legal representatives, who may be injured, by reason of the selling intoxicating liquors by the person or his agent so obtaining the license.

SEC. 2. It shall be unlawful for any person or persons, by agent or otherwise, to sell intoxicating liquor to minors, unless upon the written order of their parents, guardians, or family physicians, or to persons intoxicated, or who are in the habit of getting intoxicated.

SEC. 3. All places where intoxicating liquors are sold in violation of this act shall be taken, held, and declared to be common nuisances, and all rooms, taverns, eating-houses, bazaars, restaurants, drug stores, groceries, coffee-houses, cellars, or other places of public resort where intoxicating liquors are sold in violation of this act shall be shut up and abated as public nuisances, upon the