Illinois Code § 725 ILCS 170/16

For the purpose of providing a fund for the payment of said
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rewards and disbursements, the said county boards are hereby authorized to
levy a tax, annually, of such amounts as to them may seem necessary, for
the purpose herein contemplated; said taxes to be levied and collected in
the same manner as other taxes for county purposes are by law authorized to
be levied and collected.

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