fied that the scale of valuation has not been adjusted with reasonable uniformity by the different assessors. tax. SEC. 75. The rate of the general state tax shall not Rate of state be less than one-half mill, nor more than two mills, on the dollar valuation; the rate of the state school tax shall not be less than one-half mill, nor more than one and one-half mills, on the dollar valuation; and the rate of the state sinking fund tax shall not be more than three-fourths of a mill on the dollar valuation, in any county in the state. statement to SEC. 76. On or before the first Monday of August in Auditor's each year, the auditor is required to transmit to the county clerk. county clerk of each county a statement of the rate of taxation required in said county for the general state tax, the state school tax, and the state sinking fund tax, as directed to be levied and collected by the state board of equalization. Should the state board of equalization fail to fix the rate of taxation in any or all of the coun ties, then the auditor is required to notify the county clerk that the rate to be levied and collected in such county or counties is the maximum rate provided in the preceding section of this act. ty purposes. SEC. 77. On the last day of their sitting as a board Taxes for counof equalization the county board shall levy the necessary 'taxes for the current year, including all county, township, city, school district, precinct, village, and other taxes required by law to be certified to the county clerk and levied by the county board. The rate of tax for county purposes shall not exceed one dollar and fifty cents on the one hundred dollars valuation, except for payment of indebtedness existing at the adoption of the present constitution, unless authorized by a vote of the people of the county, and shall be as follows: In counties under township organization, for ordinary county revenue, including the support of the poor (except when each town supports its own poor), not more than Labor tax for roads. nine mills on the dollar valuation; for roads, not more than two mills on the dollar valuation; for county sinking fund, not exceeding four mills on the dollar valuation, and labor tax as provided in the following section. In counties not under township organization, for ordinary county revenue, (including the support of the poor), not more than nine mills on the dollar valuation; for roads not more than three mills on the dollar valuation; for county sinking fund not more than three mills on the dollar valuation, and labor tax as provided in the following section. SEC. 78. Every male inhabitant in each road district, being over the age of twenty-one years and under the age of fifty years, except paupers, idiots and lunatics, shall be assessed by the assessors to pay a labor tax of three dollars. Said tax may be paid in cash or commuted for in labor in the manner provided for in the act on roads. Persons living in cities or incorporated villages who are liable by the provisions of law reg ulating cities or villages to pay a poll or labor tax, or work upon the streets thereof, shall not be assessed to pay the tax provided for in this section. Report of municipal taxes. Municipal tax list. CITIES, VILLAGES, ETC. SEC. 79. The proper authorities of cities, villages, townships, and districts authorized by law to vote bonds or assess taxes (except cities of the first class) shall annually on or before the second Monday of June, certify to the county clerk the several amounts which they severally require to be raised by taxation, including all amounts due upon legal and valid bonds outstanding against such corporation. SEC. 80. After the equalization by the county and state boards as herein before provided, and the levy of taxes made by them, and before the first day of October, the county clerk shall transcribe the assessments of the several precincts, townships, cities, or villages, into a suitable book, to be provided at the expense of the state, properly ruled and headed with distinct columns, in which shall be entered the description of lands, number of acres and value, number of city and village lots and their value, value of personal property, and each description of tax, with a column for polls, one for payment and a number of columns for delinquent taxes of previous years. tax, SEC. 81. All taxes which are uniform throughout Consolidated any precinct or township, shall be formed into a single tax, entered upon the tax list in a single column, and be denominated a consolidated tax; and each tax receipt shall show the percentage levied for each separate fund. SEC. 82. The tax list shall be completed by the Same. county clerk by carrying out in a column by itself the consolidated tax as provided in the preceding section, with the labor tax, school district tax, and any irregular tax each in separate columns, and after adding up each column of said taxes he shall, in an abstract, at the end of each precinct, township, city and village list, apportion the consolidated tax among the respective funds to which it belongs, according to the number of mills levied for each of said funds showing a summary of each district tax. county treas SEO. 83. The tax list shall be completed and deliv- Warrant to ered to the county treasurer on or before the first day urer. of October, annually, and before its delivery the county clerk shall attach a warrant under the seal of the county, which warrant shall be signed by said clerk, and shall in general terms command the said treasurer to collect the taxes therein mentioned according to law; but no informality therein, and no delay in delivering the same after the time above specified shall affect the validity of any |