the same." It is contended that the appropriation was not for a "corporate purpose." If it was for a public purpose for the benefit of the inhabitants of the municipality-then it would be for a corporate purpose. The latter cannot be distinguished from the former; and all that we have said in relation to the public purpose of the tax will apply with equal force to a corporate purpose. We refer to the following cases in which the questions discussed have been settled by this court: Prettyman v. The Supervisors of Tazewell County, 19 Ill. 406; Johnson v. The County of Stark, supra; Perkins v. Lewis, 24 Ill. 208; Butler v. Dunham, 27 Ill. 474; The President and Trustees v. Frick, 34 Ill. 405. In the case of Nichol v. The Mayor and Aldermen, supra, a subscription by the city of Nashville to a railroad was held to be for a corporate purpose. The constitution of Tennessee provides that "the general assembly shall have power to authorize the several counties and incorporated towns in this state to impose taxes for county and corporation purposes respectively." The language is substantially the same as in our own constitution. The city of Nashville having subscribed, a bill was filed to restrain the issue of bonds; and the court decided that the legislature had power to authorize the subscription; that the construction of the road was a corporate purpose, and that the city might either levy the tax or issue bonds to obtain the money. $145. In Taylor v. Thompson, 42 Ill. 9, this court defined a corporate purpose to mean a tax to be expended in a manner which shall promote the general prosperity and welfare of the municipality which levies. it." We adopt this definition; and are of the opinion. that no person can doubt but that taxes expended to aid in the construction of a railroad must promote the general prosperity. § 146. The remaining question is whether a distinction exists between a donation in aid of the road and a subscription to the capital stock of the corporation. The distinction is more apparent than real; indeed, to our view, is entirely shadowy. No principle would justify the authority to a municipal corporation to become a stockholder in a railroad company, merely to acquire equitable rights and to prevent the misapplication of the funds. The power is granted in consideration of the public benefits; and these are as great in the one case as in the other. The decree of the court below is reversed and the cause remanded. Decree reversed. III. FUNDING AND RELIEF. 147. The statute of 1865. 148. The statute of 1869. 149. Refunding State taxes: Ten years. 151. Certificate of the County Clerk. 152. Payment of interest on the bonds. 153. The State the custodian of the bonds. 154. Surplus taxes: Eight years. 158. Entry of payment ordered. 159. When the statute will expire by its own limitation. 160. Bonds of collectors: Fees. 161. Act of 1871. 162. Allotment of surplus taxes. 163. Railway taxation and surplus. 165. Bonds after payment: Vouchers. § 147. In 1865 the general assembly passed a statute to allow counties and cities to fund their railway aid bonds, with a view to their general extinction. The state was made custodian of the tax necessary to meet the annual liabilities incident to those bonds, and the auditor of public accounts was required to do a portion of the work of making out the assessment rolls of the several counties or cities, as the case might be. It was expressly declared that the state assumed no obligations thereby. The entire scope and effect of that statute was to make the state, through its auditor of public accounts, fiscal agent for the several municipalities. 148. In 1869 a seemingly similar but radically different law was passed. By the provisions of the latter statute the whole state was made to bear some portion of the burden of the municipal aid bonds, although less than half the counties had incurred any such obligations. The constitutionality of the measure was called in question when the bill was pending before the general assembly. The supreme court has not had occasion to pass upon it. The law was so difficult of construction in some of its details that two supplemental acts have been passed. All are herewith given just as found on the statute books of the state. $149. Whenever any county, township, incorporated city or town, shall have created a debt which still remains unpaid, or shall create a debt under the provisions of any law of this state, to aid in the construction of any railway or railways, that shall be comple ted within ten years after the passage of this act, whose line shall run near to, into or through said county, township, city or town, it shall be lawful for the state treasurer, and he is hereby required, immediately upon receiving the revenue for each year, to place to the credit of such county, township, city or town so having incurred such indebtedness, in the state treasury, annually, for and during the term of ten years, all the state taxes collected and paid into the state treasury on the increased valuation of the taxable property of said county, township, city or town, as shown by the annual assessment rolls over and above the amount of the assessment roll of the year 1868, excepting the state school tax and the two mill tax provided for by the constitution of this state for the payment of the state debt. And whenever any county, township, city or town shall have created a debt as aforesaid, it shall also be lawful for the collector of taxes, and he is hereby required, annually, for and during a term of ten years, to pay into the state treasury all the taxes collected for any purpose whatever, on the assessment of the railroad or railroads for whose aid the said debt was incurred, including the road-bed and superstructure, and all fixtures and appurtenances thereof, the locomotives, cars, machinery and machine shops, depots and all other property, real and personal, of said railway company within such county, township, city or town; and immediately upon receiving the same the state treasurer shall place to the credit of such county, township, city or town in the state treasury the whole amount so received, except the state school tax and the two mill tax provided by the constitution of this state for the payment of the state debt; and it shall be the duty of the said collector of taxes to furnish the state auditor a separate and detailed account of the amount of taxes collected from said railway or railways, at the time of his annual settlement with the state auditor. And the state treasurer shall give to said collector separate receipts for the respective amounts paid into the state treasury to the credit of said county, and said receipts shall be taken and received by the county court, or other legal authorities, as vouchers for the amount collected on account of the county and local assessments on said railroad property in the annual settlement with such collector, and the several amounts of money in this section provided and ordered to be placed to the credit of such county, township, city or town, shall be applied by the state treasurer to the payment of the bonded railroad debt of such county, township, city or town, as hereinafter provided. § 150. And the county clerk or other proper officer, upon the issuing of the bonds in payment of said railroad debt, shall make a registration thereof in a book to be kept for that purpose in his office, showing the date, amount, number, maturity, and rate of interest of such bonds, and upon the subscription or donation to what railroad the same was given. And the said bonds, and bonds heretofore issued and still unpaid, in order to receive the benefits of this act shall be registered by the holder thereof at the office of the auditor of public accounts, who shall cause the same to be registered in a book kept for that purpose. Such registration shall show the date, amount, number, maturity and rate of interest of such bond, under what act and by what county, township, city or town issued; and the auditor shall, under his seal of office, certify upon |