18. COUNTS IN TROVER.] § 18. When the property or any part thereof has not been found or delivered as aforesaid, and the defendant is summoned or enters his appearance, the plaintiff may declare in trover for such property or so much thereof as is not found and delivered to the sheriff, constable or other offi cer, and as to the property not found and delivered, the plaintiff, if he shall recover, shall be entitled to judgment for the value thereof or his interest therein, and such damages as he shall have sustained by reason of the wrongful taking and detention, as in other cases of trover. [See "Practice," ch. 110, § 23. L. 1851, p. 107, § 2.

19. AVOWRY.] § 19. It shall be sufficient for the defendant, in all cases of replevin for distress taken for rent, to avow or make cognizance generally, without particularly setting forth the tenure or title to the lands whereon such distress was taken. [R. S. 1845, p. 434, § 9.

20. PLEADINGS BEFORE JUSTICE.] § 20. When the suit is before a justice of the peace, no written pleadings shall be required.

21. AMENDMENTS.] § 21. Amendments shall be permitted in actions of replevin, as in other suits at law. [See "Practice," ch. 110, § 24; "Amendments and Jeofails," ch. 7; "Justices and Constables," ch. 79, § 38.

22. JUDGMENT AGAINST PLAINTIFF.] § 22. If the plaintiff in an action of replevin fails to prosecute his suit with effect, or suffers a non-suit or discontinuance, or if the right of property is adjudged against him, judgment shall be given for a return of the property and damages for the use thereof from the time it was taken until a return thereof shall be made, unless the plaintiff shall, in the meantime, have become entitled to the possession of the property, when judgment may be given against him for costs and such damage as the defendant shall have sustained; or if the property was held for the payment of any money, the judgment may be in the alternative that the plaintiff pay the amount for which the same was rightfully held, with proper damages, within a given time, or make return of the property. [R. S. 1845, p. 434, § 6.

23. JUDGMENT FOR PLAINTIFF.] § 23. If judgment is given for the plaintiff in replevin, he shall recover damages for the detention of the property while the same was wrongfully detained by the defendant. [R. S. 1845, p. 434, § 6.

24. ASSESSMENT OF DAMAGES.] § 24. In either case provided for in the two preceding sections, if the case is tried by a jury, the damages may be assessed by such jury, but if the plaintiff makes default or the judgment is given for defendant without a trial, the damages may be assessed by the court or by a jury impaneled for that purpose. [R. S. 1845, p. 434, § 6.

25. SUIT ON BOND.] § 25. If at any time the condition of the bond required by section 10 of this act shall be broken, the sheriff, constable or other officer, or plaintiff in the name of the sheriff, to his own use, as the case may be, may sue and maintain an action on such bond, for the recovery of such damages as may have been sustained in consequence of the breach of such condition. [R. S. 1845, p. 434, § 7.

26. DEFENSE IN SUIT ON BOND.] § 26. When the merits of the case have not been determined in the trial of the action in which the bond was given, the defendant in the action upon the replevin bond may plead that fact and his title to the property in dispute, in said action of replevin. [L. 1847, p. 62, § 1.

[§ 27, repeal, omitted; see "Statutes," ch. 131, § 5.

32. Sworn statement-form.

APPOINTMENT OF ASSESSORS AND DEPUTY

ASSESSORS.

33. Schedules returned, forwarded to auditor-board of 72. Assessors in counties not under township organiza equalization to assess capital stock.

34. Franchise to be listed and valued.

tion.

73. Assessors may appoint deputies.

300.

301. City, etc., may buy in at sale.

302.

303. State levy for interest.

304. Who to compute.

305.

306.

Levy for revenue purposes.
307. Governor and auditor to compute.

308. Seven per cent. of the gross income.

309. Lands taxable when conveyed-application of

310. Land to be offered for sale annually.

311.

Notice of sale.

312. How lands offered, etc.

313. Lands sold conveyed-taxable.

314. Proceedings to compel sale.

AN ACT for the assessment of property and for the levy and collection of taxes. [Approved March 30, 1872. In force July 1, 1872.]

1.] §1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the property named in this section shall be assessed and taxed, except so much thereof as may be, in this act, exempted:

First-All real and personal property in this state.

Second-All moneys, credits, bonds or stocks and other investments, the shares. of stock of incorporated companies and associations, and all other personal property, including property in transitu to or from this state, used, held, owned or controlled by persons residing in this state.

Third-The shares of capital stock of banks and banking companies doing business in this state.

Fourth-The capital stock of companies and associations incorporated under the laws of this state. [See Const., art. 9, § 1.

PROPERTY EXEMPT FROM TAXATION.

2.] § 2. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to say—

First-All lands donated by the United States for school purposes, not sold or leased. All public school houses. All property of institutions of learning, including the real estate on which the institutions are located, not leased by such institutions or otherwise used with a view to profit.

Second-All church property actually and exclusively used for public worship, when the land (to be of reasonable size for the location of the church building) is owned by the congregation.

Third-All lands used exclusively as grave yards or grounds for burying the

dead.

Fourth-All unentered government lands; all public buildings or structures of whatsoever kind, aud the contents thereof, and the land on which the same are located, belonging to the United States.

Fifth-All property of every kind belonging to the state of Illinois.

Sixth-All property belonging to any county, town, village or city, used exclusively for the maintenance of the poor. All swamp or overflowed lands belonging to any county, so long as the same remain unsold by such county. All public buildings belonging to any county, township, city or incorporated town, with the ground on which such buildings are erected, not exceeding in any case ten acres. Seventh-All property of institutions of purely public charity, when actually and exclusively used for such charitable purposes, not leased or otherwise used with a view to profit; and all free public libraries.

Eighth-All fire engines and other implements used for the extinguishment of fires, with the building used exclusively for the safe keeping thereof, and the lot of reasonable size on which the building is located, when belonging to any city, village or town.

Ninth-All market houses, public squares or other public grounds used exclusively for public purposes. All works, machinery and fixtures belonging exclusively to any town, village or city, and used exclusively for conveying water to such town, village or city.

Tenth-All property which may be used exclusively by societies for agricultural, horticultural, mechanical and philosophical purposes, and not for pecuniary profit.

RULES FOR VALUING PERSONAL PROPERTY.

3.] 3. Personal property shall be valued as follows:

First-All personal property, except as herein otherwise directed, shall be valued at its fair cash value.

Second-Every credit, for a sum certain, payable either in money or labor, shall be valued at a fair cash value for the sum so payable; if for any article of prop