Whereas it is represented to this General Assembly that the trustees and inhabitants of Shawneetown have incurred a heavy debt for the purpose of grading and paving the river bank in front of said town,2 with a view to secure the place from the constant washing away and falling in of said bank, threatening to destroy the best part of said town: Therefore,

Sec.[Section] 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That it shall be lawful for the trustees of Shawneetown to levy and collect a tax, not exceeding two per cent. per annum, upon the value of all the in and out-lots of said town, and upon all and every description of personal property in said town which shall be subject to a State or county tax: Provided, That the out-lots, and the blocks, if in-lots, on the high-lands back from the river which were sold as out-lots, shall not be subject to a higher rate of taxation than that which may, from time to time, be fixed by law for State and county purposes.

Sec. 2. The said trustees shall have power to license and regulate taverns, coffee-houses, groceries, and other retailers of spirituous and other liquors and drinks, and to exact such annual or other tax, or license money from each, not less than the corresponding rates fixed by law, as to them shall seem reasonable and just; and persons paying such tax or license money within said corporation shall be exempt from paying similar taxation for State or county purposes, any law or usage to the contrary notwithstanding: Provided, That after the extinguishment of the present debts of said corporation, the right of taxing and licensing merchants and tavern-keepers shall revert to the county or State for county or State purposes.

Sec. 3 The said trustees shall have power to appoint an assessor for the purpose of assessing the value of all taxable property within said corporation preparatory to a levy being made, who shall take and subscribe an oath well and truly to perform his duty as such assessor without fear, favor, or partiality; and shall give bond and security, in such penalty as shall be required, to the said trustees, conditioned to perform all such duties as shall be imposed upon him, under this act, to the best of his judgment; and on the return of his assessment to the board of trustees, it shall be their duty to give notice, by public advertisement in the town, of the fact, and that all complaints in respect to said assessment will be heard by them, by way of appeal, at such time as they shall name in said advertisement, which shall be not short of ten nor exceeding sixty days from the date of the first publication of said

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advertisement; and it shall be the duty of said trustees to assemble, at some suitable place within said corporation, on the day named, and hear and decide upon all complaints or appeals which may be made to them for wrong assessments, and to lessen or increase the same according as they shall judge proper, so as to make such assessments conform to the true and fair value of the property assessed; and the decision of said board shall be final.

Approved, February 23, 1839.