Illinois Code § 55 ILCS 5/1-4009

Coroner.
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The coroner of the petitioning county
shall perform all the duties required of him by law within the territory
that had constituted the petitioning county before the proclamation
aforesaid, until his term of office shall expire, and shall receive the
compensation to which he may be entitled by law, and whatever fees or
compensation may be payable by law out of the county treasury, shall be
certified and paid by the county board of the adjoining county to such
coroner, out of taxes collected from property in the territory that had
constituted the petitioning county.

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