Section 1^st Be it Enacted by the people of the State of Illinois represented in the General assembly, that it shall be the duty of the County commissioners Courts for Each of the Counties of this State which failed to collect a State Revinue for the Year 1839 to proceed in the Year 1840, and for the next three years Ensuing thereafter, cause to be levied and collected a tax of one fourth of one per centum for the use and benefit of the state, on the appraised value of all the property subject to taxation in the Year 1839, as designated in the first Section of an act Entitled “an act concerning the public Revinue Approved Feb^y[February] 26^th 1839,” owned by citizens of said Counties or by others, and on all property which was not taxable in the last year and which may be subject to a tax subsequent to that period, there shall be levied, and collected for State purposes a tax of but one fifth per centum, for and during the period above named, the assessment and collection shall be performed and conducted in all respects agreeable to the provisions of the act above recited: and when collected shall be paid into the Treasury of the State, according to the requisitions of said act, or to the provisions of any act which may be passed amendatory thereof.

Section 2^nd The amount which may be collected on property which was subjected to be taxed in

---

the Year 1839, as authorised to be levied and collected in the first Section of this act, shall be certified ^to^ by the clerks of the county Commissioners Courts of the said counties respectively, with the seal of the counties respectively attached thereto, which certificates shall be made annually for the term of time the said tax of one fourth of one per centum is required to be paid as directed in the first section of this act, and the same shall be by the collectors deposited with the Treasurer at the times when they may pay the revenue into the treasury, which Certificates shall be filed and preserved by the Treasurer in his office.

Section 3. If one fifth of one per centum of the sums which may be levied and collected on the property which was taxable in the Year 1839, as directed and required by this act shall be greater and exceed four fifths of the sum paid the first year together with 6. per cent interest on the same computed annually less one fourth the excess if any there shall be, shall be refunded to the counties respectively Entitled to the same.

Section 4. The county commissioners Courts for the counties, or of Either of them referred to in the first section of this act, may in lieu of causing the foregoing sections of the act to be executed as therein directed and required, if they may deem advisable and proper levy and cause to be collected and paid into the State treasury in the Year 1840, for State purposes, forty cents on the one hundred dollars valuation of all the real Estate in said Counties, which was taxable in

---

the Year 1839, and upon all and every other species of property which was taxable in the aforesaid year, which shall be in lieu of the tax which was due from said counties for said year and for the tax due from them for the present year, chargeable on said property, the real Estate and personal property2 within the said counties which was not taxable in the Year 1839, but which may be subject to a tax in the present year, shall not be taxed higher than one fifth of one per centum for State purposes, and shall be paid into the State Treasury. The levy and collection of taxes under this Section, to be in all respects according to the provisions of the act, Entitled “an act concerning the public revinue” approved Feb^y 26^th 1839, and the Laws amendatory thereto.