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ILLINOIS STATE LIBRARY 
 
 Call No. . 
 
 . K..r:.3A . 
 
 Accession No. 
 
 EDWARD J. HUGHES 
 Secretary of State and State Librarian 
 
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 ADDRESS. 
 
 To THE Hon. K. J. Oglesby, 
 
 Governor of the State of Illinois: 
 
 The committee appointed by yon under a joint resolution of the 
 Thirty-fourth General Assembly, “to amend and revise the revenue 
 laws of the State of Illinois, and to propose and frame a revenue code, 
 which shall be just to all classes of property and in keeping with our 
 ■ complicated system of business and individual and corporate avoca- 
 A tions,” report herewith the draft of “A BiU for an act in relation to 
 the public revenue,” which embodies the propositions the committee 
 have to make with respect to the revenue system of the State; and 
 ^ through you, they submit the same for the careful consideration of the 
 ^ next General Assembly. 
 
 ^ Having organized at Springfield upon the 2d day of September, 
 r- 1885, by the election of a chairman and secretary, we at once began a 
 careful examination and discussion of the existing revenue act section 
 ' by section, of the limitations imposed by the State and Federal Con- 
 ^ stitutions upon the exercise by the legislature of the power of taxation, 
 ^ and of the decisions of the Supreme Courts of Illinois and the United 
 _ States, touching the same questions. Among other matters consider¬ 
 ed, in that connection, were the following : 
 
 The purport and application of the rule of uniformity of taxation 
 prescribed by our own Constitution; the variations which it permits 
 in the method of valuation and taxation; the classification of different 
 species of property, and different avocations; the distinction between 
 the taxation of property and of business; the rights of the counties, 
 cities, towns, and smaller taxing bodies to the taxes from tlie property 
 within their limits, and the extent to which those rights might be sub¬ 
 ordinated to the needs or convenience of the State; the doctrine of 
 non-interference with inter-State commerce; the situs of personalty, 
 especially credits and shares of stock; and the conditions imposed by 
 Congress upon the right of the State to tax the shares of stock of 
 national banks. In this connection we made patient and careful 
 inquiry as to what were considered the defects of the existing revenue 
 
II 
 
 law. That we might be fully informed of all causes of complaint, we 
 invited members of the legislature who had made revenue matters a 
 special study, county officers who had a long experience with the 
 practical workings of the law, and persons who might perhaps be called 
 specialists or experts in revenue affairs, to give the Commission the 
 benefit of their experience and criticisms. 
 
 From the suggestions and complaints so made, from our own 
 experience and observation as citizens, and from our official delibera¬ 
 tions, we deduce the following as the principal defects in the operation 
 of the present revenue system, to-wit: 
 
 First —The gross inequality in the assessments of different pieces 
 of property of the same kind, owned by different individuals in the 
 same community, and of different kinds of property, regardless of 
 ownership ; as for instance, real estate and personalty—a large propor¬ 
 tion of the personalty escaping all taxes. 
 
 Secondly —The arbitrary and unjust operation upon individual 
 assessments of the system of equalization between counties by the 
 State board. 
 
 Thirdly —The low rate of assessments. 
 
 Fourthly —high rate of taxation permitted by law. 
 
 Fifthly —The inadequacy of existing methods to discover and esti¬ 
 mate, valuable interests which have grown out of the inventions and 
 refinements of modern commerce. 
 
 Sixthly —The want of a central and efficient supervision of the 
 administration of the revenue laws throughout the State. 
 
 The evils embraced under the first heading are great and wide¬ 
 spread. They fall under every man’s observation, and are in every 
 one’s mouth. It is the theory of the law, that the burden of taxa¬ 
 tion shall rest equally upon the citizens and taxpayers of the common¬ 
 wealth in proportion to their property. In conformity to that just 
 principle most men would cheerfully pay their share of the expenses 
 of a good government, even though they should be heavy, and none 
 would have cause to murmur. But the practice is widely different 
 from the theory. The realty of one man is assessed at one-third, one- 
 half, two-thirds, or even the full measure of its actual value; while 
 that of his neighbor is assessed at one-sixth, one-tenth, one-twentieth, 
 or as was shown in one instance of considerable magnitude, one 
 twenty-fifLh of its actual value. The owner of the one pays, as his 
 
 p 
 
in 
 
 annual tax, five or six per centum of the whole capital invested, while 
 the owner of the other pays one-fourth, or one-fifth of one per cent. 
 Such distinctions are too invidious to be meekly borne. 
 
 The discriminations in favor of personal property, and against 
 realty, are glaring and unjust, amounting, in some species of the 
 former class, to an almost total escape from taxation. 
 
 For instance, for the year 1884, in Cook county, containing the great 
 and wealthy city of Chicago, the total valuation of 
 
 Credits of bank, banker, broker, etc., was. $98,615 
 
 Credits of other than bank, banker, etc. 209,463 
 
 Bonds and stocks. . 75,830 
 
 Shares of capital stock of corporations not of 
 this State. 100 
 
 The second objection to the operation of the present law is a very 
 grave one, and was uttered and reiterated by nearly every one who 
 appeared before us. 
 
 For the same year, the valuation of credits, other than those of 
 bank, banker, etc., in the following counties, stood thus, to-wit: 
 
 Cook. 
 
 DeKalb.... 
 
 Kane. 
 
 McHenry .. 
 Winnebago, 
 
 Og)e. 
 
 Stephenson 
 
 Henry_ 
 
 La Salle .., 
 
 Knox. 
 
 Pike.. 
 
 Morgan_ 
 
 McLean ... 
 Coles. 
 
 $209,446 
 
 377,228 
 
 348,918 
 
 400,881 
 
 725,218 
 
 432,866 
 
 239,758 
 
 233,987 
 
 632,681 
 
 793,819 
 
 344,083 
 
 461,780 
 
 591,5-6 
 
 250,209 
 
 In this important element of wealth, always disproportionately aug¬ 
 mented in large cities, as compared by population, small rural counties 
 surpass metropolitan Cook, and some of them three or four fold. 
 
 Equalization would seem plainly necessary. But how does it work 
 under the present system ? The State board deals with the aggregate 
 assessment of lands, lots, and personal property—three classes—and 
 adds to, or subtracts from each class, a fixed and arbitrary percent¬ 
 age ; thus raising or lowering all property in each class in equal pro¬ 
 portion. Thus upon pieces of property already assessed at a large 
 fraction of their value, frequently an increase of valuation is made, 
 which carries them above their market value. 
 
IV 
 
 By way of illustration we cite one instance in Cook county, as fol¬ 
 lows : 
 
 A block of real estate worth one hundred thousand dollars was as- 
 ■sessed at ninety thousand dollars. The Board of Equalization added 
 .sixty-seven per cent., making the equalized assessment of that 
 property one hundred and fifty thousand and three hundred dollars. If 
 a scrupulous owner of credits in Cook county should return them at 
 their value, he would be ruined by an equalization that would bring 
 the county to its full equalized value, in this particular, with other 
 counties. Similar instances, more or less extreme, occur every year. 
 
 The third evil in the present system which we note, is the prevalent 
 low rate of assessment. The law requires that all property shall be 
 assessed at its fair cash value. Assessors are sworn so to value it. 
 But they are far from doing it. Eeal estate is generally put down at 
 one-third of its value, frequently much less; and personal property at 
 a yet smaller fraction. If there were uniformity in the reduction, 
 perhaps but little harm would be done; but there is not. The assessor 
 having forsaken the standard of the law, is without guide or restraint, 
 except his own varying judgment, and subject to the pressure of im¬ 
 portunate tax-payers, who pull steadily downward. The desire of each 
 locality to avoid the payment of any undue proportion of the State tax 
 would of itself be sufficient to explain this tendency to low assess¬ 
 ments, and the tendency is intensified by the impression everywhere 
 prevalent, that low assessments stand for a low rate of taxation; and 
 vice versa, that full assessments will increase the amount of taxes to 
 be paid. 
 
 The study of the problem convinced the Commission that the lia¬ 
 bility to inequitable assessments is greatly increased by this system of 
 undervaluation. 
 
 Inequalities that would be so suggestive as to be almost self cor¬ 
 rective as between full values, escape notice when a fractional value 
 obtains, and the low price at which the property is rated virtually acts 
 as an estoppel of complaint on the part of the property owner, even 
 though his property is rated higher than that of his neighbor. He 
 cannot complain that his property is rated too high per se, and it seems 
 ungenerous and unneighborly to complain that, in proportion, his 
 friends and neighbors are rated too low. 
 
 It did not seem possible to suggest any remedy for this system of 
 undervaluation, unless some method of divorcing the collection of the 
 State and local revenues could be devised. 
 
y 
 
 Without such a divorcement, no provision- of the law, however 
 stringent, and no penalties which would be possible or desirable as 
 sanctions of the law, would produce the desired result. Hence this 
 separation of the State and local taxes became a fundamental propo¬ 
 sition with the Commission, and the revenue system herewith submitted 
 for consideration is constructed on that theory. 
 
 Fourthly —The high rate of taxation permitted by our laws, the sub¬ 
 ject of so much criticism abroad and discouragement at home, are 
 necessarily superinduced by low, uncertain valuations. Valuations 
 should be sufficiently stable and reliable to determine with approxi¬ 
 mate certainty, in advance, wffiat a given rate of taxation will produce. 
 
 Without attempting to thoroughly analyze the acts authorizing tax¬ 
 ation, we will call attention to the more general rates, exclusive of 
 State, park, library, and some other purposes. There may now be 
 levied, for— 
 
 County purposes, on the one hundred dollars.$ 75 
 
 School purposes, on the one hundred dollars. 5 00 
 
 Koad and Bridge purposes, on the one hundred dollars 2 00 
 City and Village purposes, on the one hundred dollars. 2 00 
 
 These rates may, in some instances, be increased by a vote of the 
 municipality to be affected. But without any such increase, consider 
 the case of a citizen who resides in a country school district. He is 
 liable to be compelled to pay in taxes for county, school, road and 
 bridge purposes alone, seven dollars and seventy-five cents on every; 
 hundred dollars of his assessment. Add the State tax, usually about* 
 thirty-five cents on the hundred dollars, and without regard to what' 
 may be lawfully demanded for the payment of old municipal indebted¬ 
 ness, or imposed by a special vote, he may be taxed over eight per 
 cent, of the value of his property. The resident of the city is in 
 greater peril. 
 
 The fifth objection raises a topic of more than ordinary difficulty. 
 There are vast aggregations of capital employed in business enter, 
 prises of such nature that their value is hard to measure by the 
 methods applicable to other kinds of property. Several hundred 
 million dollars are invested in railroads in this State, represented by 
 incorporated companies. Such corporate property can not be esti-' 
 mated'in like manner as the acres of a farm, a herd of cattle, or a' 
 stock of goods. Much of its value is intangible, consisting in the 
 exercise of special franchises. Our present system endeavors to' 
 separate the tangible property of the corporation from the intangible, 
 
VI 
 
 and commits the assessment of one in part to the local assessor, the 
 remainder of that part and the whole of the other to the State Board 
 of Equalization, and compels the State board to consider them dis¬ 
 severed. 
 
 The separation can not be rationally made. The two elements of 
 value belong together. If torn apart the township assessor deals with 
 a dead body, and the State board with a departed spirit. Considering 
 the difficulties of the situation, they are both to be congratulated upon 
 the success of their efforts. A railroad company should be treated for 
 taxation as a whole, as far at least as State limits will permit; and it 
 should be estimated in some method consistent with its nature and the 
 extent and complexity of its affairs. So with telegraph, telephone, 
 express and insurance companies, all of which are peculiar and not 
 well gauged by the existing method of valuation. 
 
 The last of the more important deficiencies of the present system 
 to which we desire to call your attention is the want of some com¬ 
 petent body, having a general oversight of the whole business of the 
 assessment and collection of the revenue throughout the State. 
 Pioundly speaking, thirty millions of dollars are collected each year 
 from the people of this State for taxes. We are impressed with the 
 belief that a business of such extent and importance should be in 
 all the details of its transaction subject to a vigilant supervision and 
 efficient control. There is now no provision for such want. 
 
 How to correct these evils was the problem which we sought to solve. 
 We began with the county assessor. 
 
 We recommend: That the office of township assessor be abolished 
 and a county assessor substituted therefor; that such county asses¬ 
 sors be elected at the regular fall elections for the period of four years, 
 and be ineligible to re-election; that tliey be provided with offices at the 
 county seat, and accessible there throughout the year; that they shall, 
 with the approval of the county board, appoint their deputies through¬ 
 out the county, and be responsible for them; that they shall begin the 
 work of assessment on the 1st day of January, instead of May, and 
 that they shall receive pay commensurate with the importance of their 
 duties, and sufficient to command the services of competent and 
 reliable men, and we require of the assessor an oath that he has not 
 valued property at other than its cash value, and that he has not know¬ 
 ingly omitted any property from assessment; and adequate penalties 
 are provided for breach of duty in these particulars. 
 
 We provide them with better instrumentalities for ascertaining the 
 
VII 
 
 value of property. To that end we recommend: The division of the 
 county into small assessment districts; the preparation of a map 
 showing plainly the limits of such districts; and of detailed plats of 
 such districts, containing each piece of property; that the assessment 
 of each tract be marked on its face in such plat; and that such maps, 
 plats and assessments be kept in the assessor’s office, at all times 
 exposed to public view, and open to the convenient inspection of the 
 tax-payers—a simple, intelligible picture of his own assessment and 
 that of his neighbors. 
 
 It will be easily practicable for the most ignorant or unsophisticated 
 tax-payer to ascertain what valuation has been placed upon his 
 property, and to see how that valuation corresponds with the values 
 placed upon contiguous property, while efficient and adequate means 
 have been provided to correct any injustice that may arise, either from 
 the prejudice or erronous judgment of the assessing officer. 
 
 With respect to the assessment of corporations local in their char¬ 
 acter, whilst committing all alike to the county assessor, we have 
 varied the rules for their assessment, according to class. 
 
 It has hitherto been the policy of this State to tax corporations 
 formed for purely manufacturing, agricultural or publishing purposes, 
 on the same basis, and in the same manner, that individuals are taxed. 
 This Commission is convinced that this method is both politic and just. 
 In the revenue system herewith proposed, the application of what is 
 known as the capital stock tax is limited to corporations of a quasi public 
 character. In many instances the franchises granted by the public to 
 a corporation have a value far beyond the intrinsic worth of the tangi¬ 
 ble property which the corporation may own. The simple right to 
 operate a street railway, a ferry, or the right to lay gas mains, water 
 pipes, or electric lighting machinery, may be of a value which exceeds 
 the value of the property owned by the corporation to which said right 
 is conceded a thousand fold. Such franchises frequently become so 
 valuable as to be eagerly sought for by investors. The Commission has 
 sought to apply such methods of assessment to such corporations as 
 would result in placing an equitable value on their property. The duty 
 of making these assessments has been devolved upon the county 
 assessor, instead of upon the State Board of Tax Commissioners, for 
 the reason that the local officer has far greater facilities for ascer¬ 
 taining accurately the just assessment to be placed upon such local 
 organizations than could be obtained by any State board, under any 
 system of making reports tliat might be devised. It is believed that 
 this change will be found to be in the interest of justice and efficiency. 
 
YIII 
 
 We have so changed the law in regard to the assessment of capital 
 employed in banking, other than in National banks, as we believe will 
 result in the more equitable taxation of their capital, and have har¬ 
 monized the taxation of National bank shares to correspond with that 
 on other moneyed capital. 
 
 In regard to the assessment of personal property by individuals, be¬ 
 lieving the requirement of an oath to a schedule as generally in¬ 
 effectual in obtaining a disclosure of property, we have omitted such 
 requirement. We believe such requirement to be debauching to the 
 conscience, and subversive of the public morals—a school for perjury, 
 promoted by law. With the unscrupulous it imports no additional 
 verity whatever to the schedule, and it is wrong and oppressive to the 
 honest tax-payer that he should be compelled to take upon his con¬ 
 science an obligation which he well understands is disregarded as a 
 rule by others. Such requirement has nowhere been found effective in 
 'the disclosure of property that the assessor could not have otherwise 
 discovered. We have therefore proposed that the requirement of the 
 oath be done away with, and that there be substituted a substantial 
 penalty for a false schedule. 
 
 We give the State’s attorney substantial fees for the conviction of 
 the assessor or tax-payer of dishonest assessment or false return. We 
 change the day of valuation from May first to January first, that being 
 ' the beginning of the business year. These changes, together with the 
 great publicity given to the work of the assessor, will, we think, bring 
 about a more general and equitable assessment of personalty. 
 
 Thus, the county assessor, free from township jealousy, acting for 
 'the whole county, with a longer term, more time in each year, better 
 equipped for finding and valuing property, better paid, and more con¬ 
 spicuous in the eye of the people, ought to, and we believe will, do his 
 work better than it is now being done by township assessors. We also 
 provide a competent board of review for each county, to meet on 
 the first Monday in July, to sit not less than three nor more than 
 thirty days, and to hear all complaints as to assessments. 
 
 Our next measure is a radical one, the divorcement of the State 
 revenue from the local taxation. We saw no other way to avoid the 
 evils of the system of equalization, and thought nothing else would do 
 so much to correct the tendency to low assesments. To effect that 
 purpose it was necessary to provide a sufficient State revenue from 
 other sources than the extension of taxes upon all the assessed 
 property within the State. We had under consideration at the same 
 
time, special methods of taxation of several great interests, the results 
 of Tvhich we thought were sufficiently calculable to show that they 
 would yield enough for the ordinary purposes of the State govern-- 
 ment. 
 
 We therefore propose, that the taxon railroads, telegraph, telephone, 
 express and insurance companies be paid directly into the State 
 treasury, and applied only to State purposes, unless there should be a 
 surplus; in which case, provision is made for the distribution thereof 
 among the counties. And if there should be a deficiency, it is provided 
 that contribution may be required of the counties ratably, and ex¬ 
 tended by them on their own assessments. The interests so selected 
 are not local in their character, but extend throughout the State, are 
 interwoven with the traffic of the entire commonwealth, and may justly 
 be appropriated to State use. The annual State budget is something 
 less than three millions of dollars. The income from the Illinois 
 , Central Eailroad is not far from $400,000; from the other railroads 
 • there would be derived, by the mode of taxation which we propose, 
 from $2,300,000 to $2,400,000. The other interests relied upon will 
 yield enough to make up the necessary revenue. 
 
 Thus the needs of the State will be supplied. No State tax will be 
 extended, except in case of emergency. Whether the assessment of a 
 county is high or low, will be of no importance to citizens of other 
 counties; the work of equalization will be obviated, and the Board of 
 Equalization abolished. 
 
 And with the removal of the selfish rivalry between counties to bear 
 as small a portion of the burden of State taxes as possible, the 
 tendency to low assessments will, in our opinion, be greatly diminished. 
 
 Nor will any injustice be done to the counties by withdrawing from 
 them the revenue which they have derived heretofore from those 
 special interests. They will be more than compensated by being re¬ 
 lieved from the State tax. An examination of the reports of the 
 Auditor, and the Eailroad and Warehouse Commissioners, will show 
 what we have just affirmed. 
 
 We come now, by natural connection, to the consideration of the 
 mode of taxing railroads, and the other classes of business and 
 property made to contribute directly to the State Treasury. 
 
 As to railroads, we desired to frame a provision for taxing this 
 species of property, which should be upon the face of it manifestly fair 
 and just, both to its owners and to the holders of other property,—a 
 rule of taxation bearing a fixed, definite and equitable relation to the 
 rates levied on other property. 
 
X 
 
 To railroad property, the ordinary rules of valuation have little 
 application. The true criterion of their value and the best basis for 
 their taxation are found in their receipts. 
 
 In Michigan, Minnesota, Wisconsin, Pennsylvania, and other States 
 
 ivhere railroads are taxed upon their receipts, and in this State in the 
 
 ■* • 
 
 case of the Illinois Central Railroad, the measure of taxation is the 
 gross receipts. Gross receipts are taken in preference to net receipts 
 for greater certainty, and because it is found from the reports of the 
 railroad companies that relative proportions of gross to net receipts 
 vary in different roads, and in different years, within narrow limits. 
 
 After a careful study of railroad statistics, especially of those apper¬ 
 taining to our own State, as given in the reports of the Railroad and 
 Warehouse Commissioners, and much attention and thought given to 
 the subject of the average proportion between the gross receipts, the 
 ■expenditures and the capitalized value of railroads, we deduce this 
 conclusion: That a rate of taxation equal to the average rate 
 throughout the State imposed upon five times the amount of the gross 
 receipts of an Illinois road, or upon the Rlinois portion of the gross 
 receipts of an inter-State road, would be just and more flexible than 
 the arbitrary percentage, provided, however, that such rate of taxation 
 should not exceed five per centum of such gross receipts. We have 
 proposed that method. It is simple; bears lighter than the present 
 mode on the weak roads, and heavier on the prosperous ones, and 
 takes the assessment of that great property out of the range of caprice 
 or corruption. The mode of thus assessing railroad property may be 
 furtherdllustrated and commended by the considerations following: 
 
 The railroad companies return the amount of their gross receipts for 
 Illinois business at fifty-six million dollars; multiplying this amount 
 by five gives two hundred and eighty million as the fair taxable value 
 of all the roads in the State. On this sum the net earnings, returned 
 at twenty million, amounts to seven per cent. The proposition of the 
 Commission, then, amounts to this—seven dollars of net earnings shall 
 be considered the equivalent of one hundred dollars capital. Seven 
 per cent, is very near the average return for money loaned in this State. 
 It is something less than the average income from investment in bank 
 shares; something more than is realized by investments in favorite 
 securities, yielding regular and prompt returns, with little danger of 
 depreciation. It should be taken into consideration that there is 
 a constant tendency in railroad business to a decrease in net earnings 
 as compared with gross receipts, and it is but fair to the railroad com- 
 
XI 
 
 panies to take into account the fact that in taxing their earnings you 
 reach all their property, while in assessment of individuals a portion 
 of the property will always remain undisclosed. 
 
 All things considered, the estimate so put upon railroad property 
 seems high enough to compare with other property assessed on a basis 
 of full cash value. 
 
 The rule adopted for estimating the share belonging to Illinois of 
 business on railroads running into other States, by dividing the whol'j 
 business of such a road by the total number of miles of its track, can 
 not be said to be a perfect rule, but it has the merit of certainty in 
 its application, and while a few roads will gain some advantage under 
 this rule, no variation from strict justice will seem to result. 
 
 # 
 
 Any attempt to carefully discriminate between the business done in 
 this State, and on other parts of the line, involves a great amount of 
 intricate bookkeeping, and much still to be left to approximate esti¬ 
 mate, and great opportunity for manipulation. 
 
 It may be said that though the rules of valuation proposed may be 
 justified, applied to the whole railroad system of the State, it may 
 operate unequally as to the different companies. While this is to 
 some extent true, a careful examination will show a more equitable 
 distribution of the railroad tax among the companies under this 
 system than has ever been reached in this State before. 
 
 Having determined the rule of comparison between gross receipts 
 and assessed values, the rules for fixing the rates of taxation on rail¬ 
 road valuations are next to be determined. 
 
 The railroads run through, and they are supported by the business 
 of every portion of the State,, and no fairer rate can be adopted than 
 the average rate of taxation throughout the State, and this the Com¬ 
 mission propose to obtain by adding together all the taxes levied in the 
 State, and dividing the amoant of the tax by the total assessed value 
 of all the property in the State. 
 
 This rule will be fair and just, if all the property in the State is 
 assessed, as the law requires, at its full cash value. But if in any 
 portion of the State the assessment shall fall below the full value, the 
 average nominal rate of taxation will be increased in the same propor¬ 
 tion that the valuation is decreased, and the railroads will be held to 
 the same rate on full valuation that other property pays on a partial 
 valuation. To afford the railroads some protection from such injustice, 
 the Commission propose that in no case shall the tax exceed five per 
 
::ii 
 
 cent, of gross earnings, and that rate of limitation is based on the belief 
 that the average rate of taxation on all the property in this State can 
 never reach one per cent, with a fair assessment; that if such a rate 
 is ever reached it will be conclusive evidence of undervaluation. 
 
 It can be safely said, that under the rules proposed, by no possi¬ 
 bility can the railroads escape the payment of their full proportion of 
 taxes. 
 
 The railroad companies may have some cause of complaint of over 
 taxation, but the limit which their taxation can reach is fixed, and the 
 danger of excessive taxation is to them perhaps less than under the 
 present law, by which they are placed at the mercy of the State Board 
 of Equalization. 
 
 The business of telegraph, telephone, express and insurance compa¬ 
 nies, and of public warehousemen of classes “A” and “B,” we would 
 tax as follows: 
 
 Telegraph—seventy-five cents for every mile of wire owned and 
 operated or controlled in this State for toll or hire. 
 
 Telephone—two dollars on each instrument. 
 
 Express—two and one-half per cent, of the gross receipts. 
 
 Public warehousemen—one-third of one cent for every bushel of 
 capacity of each elevator or granary; and in this connection we rec¬ 
 ommend that public warehousemen of class “B” be required by 
 statute to procure license under such regulations as the legislature may 
 deem best; this is an act of precaution to justify that mode of taxa¬ 
 tion as to the warehousemen of that class. 
 
 The several taxes which we would so impose would result in a gain 
 to the State, and would, in our judgment, more correctly assign the 
 proportion of the public burden which those companies should bear. 
 
 Having done thus much to swell the revenue and induce higher 
 assessments, it was incumbent upon us to provide protection to the 
 tax-payers from the rapacity of unprincipled tax consumers. 
 
 We therefore recommend that taxation be limited, so as not to ex¬ 
 ceed on the one hundred dollars, as follows: 
 
 For county purposes, other than road and bridge.. .$0.25 
 For city, incorporation, town and village purposes, 
 
 except school. 0.50 
 
 For educational purposes. 0.50 
 
 For school buildings. 0.75 
 
 For roads and bridges, for ordinary purposes. 0.20 
 
XIII 
 
 For all other purposes, one-third the present rates; and all park 
 purposes, one-fourth the present rates. And that the power of munici¬ 
 palities to incur indebtedness be limited to two per cent, of the as¬ 
 sessed valuation, instead of five, as now. 
 
 Although these rates seem low, they are high enough, if property is 
 assessed at its fair cash value, and will aid in bringing about such as¬ 
 sessments. 
 
 As both the constitutional and statutory limitations upon rates of 
 taxation now existing have been based upon the recognized low valua¬ 
 tions which have hitherto prevailed, it is manifest that if valuations 
 are raised, the rates should be correspondingly reduced, and certainly 
 no provision should be allowed to go into force, looking to the enforce¬ 
 ment of higher valuations by assessors, unless accompanied by equally 
 explicit provisions making corresponding reductions in the rates of 
 taxation. We have been forced to the conclusion, that in no way 
 eould the disproportion of taxation now borne by real estate be re¬ 
 lieved against so effectually as by the adoption of a full valuation, 
 and in connection therewith, correspondingly low rates to be rigidly 
 adhered to. The cash value being the utmost limit to which the as¬ 
 sessor could assess real estate, low rates would compel the discovery 
 and assessment of large amounts of personal property which have 
 hitherto either wholly escaped taxation, or which have been but lightly 
 assessed in comparison with real estate. Hence the provisions of the 
 law now proposed, throughout are based upon and contemplate the 
 valuation of property, according to law, at its fair cash value. 
 
 We come now to the provision which we have made for supervision 
 and control of the revenue. 
 
 We recommend the appointment, by the Governor, of a State Board 
 of Tax Commissioners, to consist of six persons, not more than three 
 from any one political party, and the Auditor of State as an ex-ojjiclo 
 member. Their duties, briefly stated, shall be: 
 
 To prescribe forms for the use of assessors. 
 
 To construe the revenue law for revenue officers, and to instruct 
 them in relation to their duties. 
 
 To see that assessments are made according to law. 
 
 To see that taxable shares of stock are assessed. 
 
 To see that taxes are collected. 
 
 To enforce penalties and fines. 
 
 To estimate, when necessary, the amounts required of the several 
 counties to meet appropriations of the General Assembly, and certify 
 the same to the counties. 
 
XIV 
 
 To examine all books made subject to inspection. 
 
 To see that each county is visited as often as once in two years, by at 
 
 least one member of the board, to the end that the operations of the 
 law, and the officers may be noted, and penalties enforced. 
 
 To report to each General Assembly, and make such recommenda¬ 
 tions as they may deem best. 
 
 That they be paid twenty-five hundred dollars a year each, and their 
 necessary traveling expenses. They are also made a board of review, 
 to whom appeals may be taken from any county board of review. 
 
 In order that the importance of their functions may be fully under¬ 
 stood, we will call attention to the fact, that we have mide the books 
 of all those corporations which pay taxes into the State Treasury liable 
 to inspection, and we have required that they shall be kept accessible. 
 The State wnll have a deep interest in the correctness of those books, 
 and must depend on the Tax Commissioners to protect it. The suc¬ 
 cessful operation of the whole scheme that we have devised depends 
 largely upon the existence and efficiency of such a board. The 
 machinery needs the engineer. We cannot too earnestly impress this 
 upon you. 
 
 TWO OR THREE OTHER POINTS IN THE LAW. 
 
 We have guarded, as far« as possible, against the concealment of 
 property by its transportation into non-taxable government securities, 
 by requiring that such securities shall be specifically listed. 
 
 And we have provided a system of thorough inquiry into the value 
 of the stock of quasi public corporations, such as sleeping car, horse 
 car and dummy railroad, gas, electric light, water and other compa¬ 
 nies serving the public, and adequate assessment. 
 
 Finally, the measures to which we are calling special attention, and • 
 others here omitted, have been carefully considered in the light of 
 their relations to each other, and to the law as a whole. 
 
 We have endeavored to build up a systematic revenue scheme, based 
 upon certain general principles and consistent within itself. We 
 advise the divorcement of the State revenue from the local assess¬ 
 ment, but we would not do so, unless we had propose-d the sources from 
 ' which an adequate revenue could be derived, and the method of 
 obtaining it. We enlarge and exalt the office of the assessor, but we 
 provide at the same time for a more thorough review, and a more 
 critical supervision of his work. 
 
XV 
 
 We seek to raise the assessments; but we would not dare to do 
 that unless we prescribe lower rates of taxation. The value of one 
 proposition depends on the presence of the other. 
 
 We therefore respectfully ask the legislators, who shall pass upon, 
 our work, to give due consideration to the effect that the amendment 
 or rejection of any part of the act would have upon the remainder. 
 
 So far as practicable, the machinery of the existing laws has been 
 retained, and it has been a matter of careful study to make the change 
 •from the existing to the proposed forms with the least possible friction 
 or jar. The Commission found but little to change on the collection 
 side of the existing law; but where changes have been made, they be¬ 
 lieve they will be found in the public interest, and tend to their greater 
 perfection. Believing the exactions now required for the redemption 
 of real estate sold for taxes and assessments to be exorbitant, and un¬ 
 necessary to secure bidders for property under such sales, we havo 
 modified the same to a more equitable basis. 
 
 We have not thought it wise to recommend measures involving a 
 change in the organic law of the State. The requisite preliminaries 
 to the adoption of such recommendations, even if the recommenda¬ 
 tions themselves met with favor on the part of the Legislature, are . 
 subject to such contingencies, and involve so much time before they 
 could possibly become effective, that we have felt unwilling to propose 
 any plan that could only become operative by the adoption of a con¬ 
 stitutional amendment. It may be true that better theories of taxa¬ 
 tion have been promulgated than those recognized and permitted by 
 our Constitution, but we cannot believe that, as yet, public sentiment 
 is so far united in regard to them as to render their adoption certain, 
 or even probable, at present. 
 
 And now having finished our work, conscious that in the nature of 
 things it cannot be perfect, but with the fuU assurance that we have 
 faithfully discharged our duties to the best of our abilities, and with 
 confidence in the substantial value of the result, we respectfully sub¬ 
 mit this report and the accompanying Eevenue Code to you. 
 
 On behalf of the Commission. 
 
 MILTON HAY, 
 
 Chainnaa. 
 
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NOTE. 
 
 The Committee appointed by the Governor, under the joint resolu¬ 
 tion of the General Assembly, referred to, consisted of 
 
 Horatio C. Burchard, of Stephenson County; 
 
 Andrew D. Duff, of Jackson County; 
 
 W. Selden Gale, of Knox County; 
 
 E. B. Green, of Wabash County; 
 
 Charles D. Waller, of Cook County; 
 
 Charles A. Ewing, of Macon County; 
 
 Wm. C. Wilson, of Crawford County; 
 
 Frank P. Cracdon, of Cook County; 
 
 Charles W. Thomas, of St. Clair County; 
 
 Benjamin Warren, Sr*., of Hancock County; 
 
 Geo. Trumbull, of Cook County ; 
 
 Milton Hay, of Sangamon County. 
 
 Near the conclusion of the deliberations of the Committee, the duty 
 of preparing an address explanatory of its work was devolved upon a 
 sub-committee consisting of Messrs. Thomas, Ewing and Crandon. 
 
 The members of this sub-committee, as also Mr. Gale, submitted to 
 the chairman, in writing, their several suggestions as to the matter of 
 the address. The address is mainly a compilation of the suggestions 
 thus made in the language of the several contributors. 
 
 MILTON HAY, 
 
 Chairman. 
 
The Revenue Committee, appointed in pursuance of a Joint Resolution 
 
 of the 34th General Assembly, beg to report the following; 
 
 Bill for An Act in Relation to the Pablic Revenue, 
 
 WHAT PROPERTY IS TAXED. 
 
 Section 1. All property in this State, real and personal, tangible 
 and intangible, not hereinafter specifically exempted from taxation, 
 shall be taxed. 
 
 Sec. 2. All property described in this section, to the extent here¬ 
 in 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 property, including a church site of reasonable size, 
 owned by a church, religious congregation, or religious corporation, 
 and exclusively used for public worship. 
 
 '1 hird —All lands used exclusively as graveyards or grounds for 
 burying the dead. 
 
 Fourth —All unentered government lands; all public buildings or 
 structures of whatsoever kind, and 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 samm 
 remain unsold by such county. All public builuings belonging to 
 any counly, township, city or incorporated town, with the ground 
 on which such buildings are erected, not exceeding in any case ten 
 acres. 
 
 Seventh—AW property of institutions of purely public charity, when 
 actually and exclusively used for such charitable purposes, not 
 leased nor otherwise used with a view to profit; an all free public 
 lil)raries. 
 
 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 
 fixtu res belonging exclusively to any town, city or village, and used 
 exclusively for conveying water to such town, city or village. 
 
 Tenth —All property which may be used exclusively by societies 
 for agricultural and horticultural purposes, and not for pecuniary 
 profit. 
 
 Eleventh —All crops grown upon land taxed in this State, while in 
 the hands of and owned by the person who has paid or is liable to 
 pay the land tax for the year the crops are harvested. 
 
2 
 
 THE ASSESSOR. 
 
 Sec. 3. There shall be elected on the first Tuesday after the first 
 Monday of November, A. D. 1888, and every four years thereafter, 
 in each county in this State, one county assessor, who shall value 
 for taxation all the property in the county required by law to be 
 so valued: Provided, that m the month of September, A. D. 1887, 
 the county board of each county shall appoint a county assessor, 
 who shall hold his office until his successor shall be e'ected and 
 qualified as herein provided: Provided, that no county assessor 
 shall be eligible for re-election until four years after the expiration 
 of the term for which he shall have been elected. 
 
 Sec. 4. The person so elected or appointed assessor shall, on or 
 before the first Monday in December alter his election or appoint¬ 
 ment, file a bond with the county clerk, in a penal sum, to be fixed 
 by the county board, of not less than five thousand dollars, with 
 two or more responsible securities to be approved by the county 
 board, which bond shall be made payable to the people of the State 
 of Illinois, and conditioned for the faithful discharge of all his 
 duties as assessor of the county, and especially that he will in no 
 case willfully or knowingly omit from assessment, or assess and 
 value for taxation, any of the taxable property in said county, real 
 or personal, other than at its true and fair cash value, but will well 
 and truly assess and value all such property at its true and fair cash 
 value; which bond when approved shall at once be recorded by the 
 county clerk in a book to be kept in his office for that purpose, and 
 also by the'recorder in his office. Said bond when recorded shall be¬ 
 come a lien from its date upon all real estate of the assessor, for all 
 fines, penalties and judgments which may at any time be recovered 
 against the assessor for a failure to discharge the duties of his 
 office; such lien shall, in all respects, have the same effect as to 
 the rights of creditors, purchasers and subsequent encumbrancers, as 
 judgment liens now have under the laws of this State. 
 
 Sec. 5. If any assessor shall fail to comply with the conditions of 
 his bond, suit may at once be instituted against him and his 
 securities by order of the State Board of Tax Commissioners and not 
 otherwise; which suit shall be brought in the circuit court of the 
 county in which he was elected or appointed assessor, for the use of 
 such county. 
 
 Sec. 6. Each assessor in this State shall, before he enters upon 
 the duties of his office, take and subscribe the following oath of 
 office: 
 
 I do solemnly swear (or affirm, as the case may be,) that I will support the Constihition 
 of the United State>^, and the Constitution of the State of Illinois, and that I will faithfully 
 
 discharge the duties of the office of assessor of the county of.according to 
 
 the best of my ability. 
 
 Which oath shall be taken and subscribed before the county 
 clerk; shall be written on the assessor’s bond and recorded with 
 the same. If any assessor, elected or appoicted under this act, 
 shall neglect and refuse to file his bond, and take the oath as herein 
 prescribed, by the first Monday in December after his election, the 
 said office shall be deemed vacant, and the county board shall, 
 within ten days thereafter, appoint some other person assessor of 
 the county, who shall, within ten days after his appointment, filo 
 
3 
 
 the bond and take the oath as prescribed in this act, and the said 
 board may at any time, when the office of assessor has become 
 vacant by death, resignation or removal, appoint a competent per¬ 
 son to fill the vacancy, who shall, within such time as the county 
 board may direct, file the bond and take the oath already men¬ 
 tioned in this act. The person so appointed shall hold said office 
 until his successor is elected and qualified. 
 
 Sec. 7. If any assessor shall fail to take the oath required by 
 this act, his office shall become vacant; and in such case, or in 
 case the office of assessor is vacant for any cause, the’county board 
 shall fill the vacancy by the appointment of some suitable person, 
 who shall qualify and discharge the duties of assessor till the office 
 is otherwise filled as required by law. 
 
 Sec- 8. The assessor shall, within twenty days after he shall 
 have been elected and qualified, file in the office of the county clerk 
 a list of the names and places of residence of such deputies as he 
 may deem necessary for the proper performance of the duties of his 
 office. A copy of such list shall be posted by said clerk in a con¬ 
 spicuous place in his office, and published for one week in some 
 newspaper of general circulation in the county. The county board 
 shall meet on the first Monday after the first day of January next 
 ensuing after such list shall have been filed, to consider such nom¬ 
 inations, and shall approve such of them as they may deem suitable 
 and necessary. If the county board shall not approve a sufficient 
 number of such nominees to meet the requirements of the office, 
 others shall be nominated by the assessor forthwith, or within such 
 time as the board may direct, subject to the approval of the board. 
 And if, at any time thereafter, the assessor may deem it necessary 
 to have additional deputies, he may nominate them and file a list 
 of their names and residences immediately with the clerk aforesaid, 
 for the approval of the board at its next meeting. But if the board 
 is not in session when such list of additional deputies is filed, such 
 additional list shall be submitted by the clerk to the county 
 treasurer; and if he and the county clerk approve such nominees, 
 or any of them, they shall so certify, and the additional deputies so 
 approved may act as such until otherwise ordered by the county 
 board. The clerk shall notify the chairman of the board at once of 
 the filing of such additional list. The assessor shall have entire 
 control of such deputies and allot their work. 
 
 Sec. 9. The compensation of assessors, which shall not be less 
 than five dollars per day, and the pay of deputy assessors, shall be 
 determined by the county board at the September term preceding the 
 election of the assessors. Deputy assessors shall make out their ac¬ 
 counts in detail, giving the date of each day upon which they shall 
 have been employed, which account they shall verify under oath. 
 Such accounts shall be approved, qualified or disapproved by the 
 ass-essor, and such deputies shall be paid only for such days as the 
 board shall be satisfied they shall have been actually employed. 
 
 THE ASSESSMENT. 
 
 PERSONAL PROPERTY. 
 
 Sec. 10. The assessor or his deputy shall also, between the first 
 dj,y of January and July, proceed to take a list of the taxiil)le 
 personal property in his county, and assess the value • thereof in 
 
4 
 
 the manner following, to-wit: He shall call at the office, place of 
 doing business, or residence of each person required by this act to 
 list property, and list his name, and shall require such person to 
 make a correct statement of his taxal)le property in accordance 
 with the provisions of section 32 of this act: Provided, if any 
 property is listed or assessed on or after the first day of July, and 
 before the return of the assessor’s books, the same shall be as legal 
 and binding as if listed and assessed before that time. 
 
 Sec. 11. If any person required by this act to list property shall 
 be sick or absent when the as.^essor calls for a list of his property, 
 the assessor shall leave at the office or usual place of residence or 
 business of such person a "wiitten or printed notice, requiring such 
 person to make out and leave at the place named by said assessor, 
 on or before some convenient day named therein, the statement or 
 schedule required by this act. The date of leaving such notice and 
 the name of the person required to list the property shall be care¬ 
 fully noted by the assessor in a book to be kept for that purpose. 
 
 WHi£N AND WHERE LISTED. 
 
 Sec. 12. Personal property shall be listed between the first day of 
 January and the first day of July of each year, when required by 
 the assessor, with reference to the quantity held or owned on the 
 first day of January in the year for which the property is required to 
 be listed. Personal property purchased or acquired on the first day 
 of January, shall be listed by or for the person purchasing or 
 acquiring it. 
 
 Sec 13. Personal property, except such as is required in this act 
 to be listed and assessed otherwise, shall be listed and assessed in 
 the county, town, city, village or district where the owner resides, 
 but if the owner is a non-resident, it shall be listed where the pro¬ 
 perty is or shall be found. The stock of corporations and franchises 
 of corporations and persons, except as may be otherwise provided, 
 shall be listed and taxed in the county, town, district, city or village 
 where the principal office or place of business of such corporation or 
 person is located-in this State. If there be no principal office or'place 
 of business in this State, then at the place in this State where any 
 such corporation or person transacts business. 
 
 Sec. 14. When the owner of live stock or other personal property 
 connected wuth a farm does not reside thereon, the same shall be 
 listed and assessed in the towui or district where the farm is situated: 
 Provided, if the farm is situated in several towms or districts, it 
 shall be listed and assessed in the town or district in which the 
 principal place of business on such farm shall be. 
 
 Sec. 15. The property of manufacturers and others, in the hands 
 of agents, shall be listed and assessed at the place wffiere the busi¬ 
 ness of such agent is carried on. 
 
 Sec. 16. When real estate is exempt in the hands of the holder 
 of the fee, and the same is contracted to be sold, the amount paid 
 thereon by the purchaser, wuth the enhanced value of the invest¬ 
 ment and improvements thereon until the fee is conveyed, shall be 
 held to be personal property, and listed and assessed as such, in 
 the place wffiere the land is situated. 
 
o 
 
 Sec. 17. When real estate, which is exempt from taxation, is 
 leased to another, whose property is not exempt, and the leasing of 
 which does not make the real estate taxable, the leasehold estate 
 and the appurtenances shall be listed as the property of the lessee 
 thereof, or his assignee, as personal property. 
 
 Sec. 18. Personal property in transitu shall be listed and assessed 
 in the county, town, city or district where the owner resides: Pro¬ 
 vided, if it is intended for a business, it shall be listed and assessed 
 at the place where the property of such business is required to be 
 listed. 
 
 Sec. 19. The stock of nurseries, growing or otherwise, in the 
 hands of nurserymen, shall be listed and assessed as merchandise. 
 
 Sec. 20. The personal property of banks or bankers, brokers, 
 stock-jobbers, insurance companies, hotels, livery stables, saloons, 
 eating houses, merchants and manufacturers, mining companies, 
 and companies not especially provided for in this act, shall be 
 listed and assessed in the county, town, city, village or district 
 where their business is carried on, except such property as shall be 
 liable to assessment elsewhere, in the hands of agents. All persons, 
 companies and corporations in this State, owning steamboats, sail¬ 
 ing vessels, wharf boats, barges and other water craft, shall be re¬ 
 quired to list the same for assessment and taxation in the county, 
 town, city, village or district in which the same may belong or be 
 enrolled, registered or licensed, or kept when not enrolled, registered 
 or licensed. 
 
 Sec. 21. The personal property of gas and coke companies, except 
 the pipes laid down, shall be listed and assessed in the town, village, 
 district or city where the principal works are located. Gas mains 
 and pipes laid in roads, streets or alleys, shall be held to be per¬ 
 sonal property, and listed and assessed as such in the town, district, 
 village or city where the same are laid. 
 
 Sec. 22. The personal property of street railroad, ferry, dummy 
 railroad, sleeping car, drawing-room car, steam-heating, tranefer electric 
 light, water, stock-yard, plank road, gravel road, turnpike and bridge 
 companies, shall be listed and assessed in the county, town, district, 
 village or city where the principal place of business is located. The 
 track, road or bridge shall be held to be personal property, and 
 listed and assessed as such in the town, district, village or city where 
 the same is located or laid. 
 
 Sec. 23. The horses, stages and other personal property of stage 
 companies or persons operating stage lines, shall be listed and 
 assessed in the county, town, city or district where they are usually 
 kept. 
 
 Sec. 24. The personal property of express or transportation com¬ 
 panies shall be listed and assessed in the county, town, district, 
 village or city where the same is usually kept. 
 
 Sec. 25. No consignee shall be required to list, for taxation, the 
 value of any property consigned to him for the sole purpose of 
 being stored or forwarded, except to the extent of his interest in 
 such property. 
 
* 
 
 Sec. 26. Persons required to list property on behalf of others, 
 shall list it in the same place in which they are required to list 
 their own; but they shall list it separately from their own, specify¬ 
 ing in each case the name of the person, estate, company or cor¬ 
 poration to whom it belongs. 
 
 Sec. 27. Persons, for themselves or others, holding bonds or 
 stocks of any kind, the principal of which bonds or stocks has been 
 or may hereafter be exempt from taxation, shall list the amount of 
 accrued interest on such bonds, without regard to the time when 
 the same is to be paid. 
 
 Sec. 28. Where a deed for real estate is held for the payment of 
 a sum of money, such sum, so secured, shall be held to be personal 
 property, and shall be listed and assessed as credits. 
 
 Sec. 29. The owner of personal property removing from one 
 county, town, city, village or district to another, between the first 
 day of January and the first day of July, shall be assessed in either 
 in which he is first called upon by the assessor. The owner of 
 personal property moving into this State, from another State, be¬ 
 tween the first day of January and the first day of July, shall list 
 the property owned by him on the first day of January of such 
 year, in the county, town, city, village or district in which he resides : 
 Provided, if such person has been assessed, and can make it appear 
 to the assessor that he is held for tax of current year on the prop¬ 
 erty, in another State, county, town, city or district, he shall not 
 be again assessed for said year. 
 
 Sec. 30. In all questions that may arise under this act as to the 
 proper place to list personal property, or when the same cannot be 
 listed as stated in this act, if between several places in the same 
 county, the place for listing and assessing shall be determined and 
 fixed by the board of review; and when between different counties 
 or places in different counties, by the State Board of Tax Comm-s- 
 sioners, and when fixed in either case, shall be as binding as if fixed 
 by this act. 
 
 HOW LISTED. 
 
 Sec. 31. Personal property shall be listed in the manner following: 
 
 First —Every person of full age and sound mind, being a resident 
 of this State, shall list all his moneys, credits, bonds or stocks, 
 shares of stock of joint stock or other companies (when the capital 
 stock or franchises of such company are not'assessed in this State), 
 moneys loaned or invested, annuities, franchises, royalties, and other 
 personal property. 
 
 Second —He shall also list all moneys and other personal property 
 invested, loaned or otherwise controlled by him as the agent or 
 attorney, or on account of any other person or persons, company 
 or corporation whatsoever, and all moneys deposited, subject to his 
 order, check or draft, and credits due from or owing by any per¬ 
 son or persons, body corporate or politic. 
 
 Third —The property of a minor child shall be listed by his 
 guardian ; if he have no guardian, then by the father if living; if 
 not, by the mother if living; and if neither father nor mother be 
 living, by the person having such property in charge. 
 
7 
 
 Fourth —The property of an idiot or lunatic, by his conservator; 
 or if he has no conservator, by the person having charge of such 
 property. 
 
 Fifth —The property of a person for whose benefit it is held in 
 trust, by the trustee; of the estate of a deceased person, by the 
 executor or administrator. 
 
 Sixth—HhQ property of corporations whose assets are in the hands 
 of receivers, by such receivers. 
 
 Seventh —The property of a corporation, by the president, or author¬ 
 ized agent or officer thereof. 
 
 Eighth —The property of a firm or company, by a partner or agent 
 thereof. 
 
 Ninth —The property of manufacturers and others in the hands of 
 an agent, by and in the name of such agent, as merchandise. 
 
 Sec. 32. Persons required to list personal property shall make 
 out, and deliver to the assessor at the time required, a schedule of 
 the numbers, amounts, quantity and quality of all personal property 
 in their possession or under their control, required to be listed by 
 them. And it shall be the duty of the assessor to determine and 
 fix the fair cash value of all items of personal property on hand 
 on the first day of January. And if any person shall neglect or 
 refuse to make such schedule when requested, the assessor shall 
 list his or her property according to his best judgment and informa¬ 
 tion. Any person being so requested to list personal property who 
 shall neglect or refuse so to do, or shall wilfully make a false or 
 incomplete list, shall be deemed guilty of a misdemeanor, and on 
 conviction thereof shall be fined in any sum not exceeding two 
 hundred dollars. 
 
 All violations of this section shall be annually reported by the 
 assessor to the county attorney, whose duty it shall be to prosecute 
 the same at once. 
 
 Sec. 33. It shall not be lawful for any person in this State to make 
 any sale or transfer of peisonal property, or any change in the 
 condition, situs or status thereof, for the purpose of evading taxa¬ 
 tion upon the same or any part thereof; or to aid or abet any 
 other person in so doing; and any person violating the provisions 
 of this section shall be deemed guilty of a misdemeanor, and fined 
 not less than fifty dollars nor more than five hundred dollars ; and 
 in all cases of conviction hereunder the court shall assess, as part 
 of the costs, a fee of not less than §25 for the county attorney. 
 
 Sec. 34. Said schedule, when completed by the assessor, by 
 extending in a separate column the value of such property, shall 
 truly and distinctly set forth: 
 
 First —The number of horses of all ages, and the value thereof. 
 
 Second —The number of cattle of all ages, and the value thereof. 
 
 Third —The number of mules and asses of all ages, and the value 
 thereof. 
 
 Fourth —The number of sheep of ail ages, and the value thereof. 
 
 Fifth —The number of hogs of all ages, and the value thereof. 
 
8 
 
 Sixth —Every steani engine, including boilers, and the value thereof. 
 
 Seventh —Every fire or burglar-proof safe, and the value thereof. 
 
 Eighth—E yqyj billiard, pigeon-hole, bagatelle or other similar 
 tables, and the value thereof. 
 
 Ninth —Every carriage and wagon, of whatsoever kind, and the 
 value thereof. 
 
 Tenth —Every piano forte, and the value thereof. 
 
 Eleventh —Every melodeon and organ, and the value thereof. 
 
 Twelfth —Every franchise, the description and the value thereof. 
 
 Thirteenth —Every annuity and royalty, the description and the 
 value thereof. 
 
 Fourteenth —Every patent right, the description and the value 
 thereof. 
 
 Fifteenth —Every steamboat, sailing vessel, wharf-boat, barge or 
 other water craft and the value thereof. 
 
 Sixteenth —The value of merchandise on hand. 
 
 Seventeenth —The value of material and manufactured articles on 
 hand. 
 
 Eighteenth —The value of manufacturers’ tools, implements and 
 machinery (other than boilers and engines, which shall be listed as 
 such.) 
 
 Nineteenth —The value of agricultural tools, implements and 
 machinery. 
 
 Twentieth —The library and instruments of every dentist, physi- • 
 cian, lawyer, or other professional man. 
 
 Twenty-first —The value of gold or silver plate and plated ware. 
 
 Twenty-second —The value of diamonds and jewelry. 
 
 Twenty-third —The amount of moneys, other than of bank, banker, 
 broker or stock jobber. 
 
 Twenty fourth —The amount, description and value of bonds, stocks 
 and credits. 
 
 Twenty-fifth— amount, description and value of shares of 
 capital stock of companies and associations not incorporated by the 
 laws of this State. 
 
 Twenty-sixth —The value of property such person is required to 
 list as a pawnbroker. 
 
 Twenty-seventh —The value of property of companies and corpora¬ 
 tions other than property hereinbefore enumerated. 
 
 Twenty-eighth —The value of bridge property. 
 
 Twenty-ninth —The value of property of saloons and eating houses. 
 
 Thirtieth —The value of household or office furniture and prop¬ 
 erty ; in so doing, specify such articles thereof as exceed in value $50. 
 
 Thirty first —The value of investments in real estate, and im¬ 
 provements thereon, required to be listed under this act. 
 
Thirty-second —The value of all other property except crops grown 
 on land taxed in this State while in the hands of , and owned by the 
 person who has paid, or is liable to pay the land tax for the year tlie 
 crops are harvested. 
 
 Thirty-third —A statement of the amount of insurance held on. 
 each description of propetry contained in such schedule. 
 
 Sec. 35. In making up the amount of credits which any person 
 is required to list for himself, or for any other person, company or 
 corporation, he shall be entitled to list and deduct from the gross 
 amount of credits the amount of all bona fide debts owing by such 
 person, company or corporation, to- any other person, company or 
 corporation, for a consideration received; but no acknowle Igment 
 of indebtedness not founded on actual consideration, believed when 
 received to have been adequate, and no such acknowledgment made 
 for the purpose of being so deducted, shall be considered a debt 
 within the meaning of this section; and so much only of any 
 liability, as surety for others, shall be deducted as the person 
 making out the statement believes he is legally and equitably bound 
 and will be compelled to pay, on account of the inability or 
 insolvency of the principal debtor; and if there are other sureties, 
 who are able to contribute, then only so much as the surety in 
 whose behalf the statement is made will be bound to contribute. 
 
 HOW VALUED. 
 
 Sec. 36. 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 —Annuities and royalties shall be valued at their then 
 present total value. 
 
 BANKS, BANKERS AND BROKERS. 
 
 Sec. 37. Every bank or company having or exercising any banking 
 powers, organized under any law of this State, and every private or 
 unincorporated bank, banker, broker or stock-jobber, or. foreign cor¬ 
 poration doing the business of a banker, broker or stock-jobber in this 
 State, shall, at the time fixed by this act for listing personal property, 
 make out and furnish the assessor a statement, showing 
 
 First —The amount of gold and silver coin and bullion on hand or 
 in transitu. 
 
 Second —The amount of United States notes and gold and silver cer¬ 
 tificates on hands or in transitu. 
 
 T/ard—The amount of National bank notes on hand or in 
 transitu. 
 
 Fourth —The amount of funds in the hands of other banks, bankers, 
 brokers or others, subject to draft. 
 
 Fifth —The amount of checks or other cash items, the amount 
 thereof not being included in either of the preceding items. 
 
 Sixth —The amount of bills recei-vqabl^, discounted or >puTchasfed, 
 and other credits, due or to become, due,' incliidmg Recounts rec^ivi¬ 
 able, the interest accrued but not due, and interest due and unpaid* 
 
 
10 
 
 Seventh —The amount of United States bonds, with the series and 
 numbers. 
 
 Eighth —The amount and description of other non-taxable securities. 
 
 Ninth —The amount of all other bonds and stocks of every kind, 
 and shares of capital stock of companies or corporations not taxed 
 in this State, held as an investment, or in any way representing 
 .assets. 
 
 Tenth —All other properties appertaining to said business, other 
 than real estate. 
 
 Eleventh —The amount of all deposits made with them by other 
 parties. 
 
 Twelfth —The amount of all accounts payable, other than current 
 deposit accounts. 
 
 The aggregate amount of the first, third, fourth and fifth items in 
 €aid statement shall be listed as moneys. Tlie nmount of the tenth item 
 shall be listed the same as other similar personal property is listed 
 under this act. From the aggregate amount of the sixth item of 
 said statement shall be deducted so much of the aggregate amount 
 of the eleventh and twelfth items as such last named aggregate 
 amount shall exceed the aggregate amount of the second, seventh 
 and eighth items; and the amount of the remainder, if any, 
 shall be listed as credits. The aggregate amount of the ninth item 
 shall be listed as bonds or stocks. 
 
 Sec. 38. The statement required by section 37 shall be made and 
 •certified as is required by section 46, and if any person required 
 by section 37 or by section 46, to make or certify any such statement, 
 shall make or certify a false statement, or any company required to 
 furnish any such statement shall neglect or refuse to do so, witliin the 
 time and in the manner required by law, he or it shall be deemed 
 guilty of a misdemeanor and fined not less than $100 nor more 
 than $500. 
 
 PAWNBROKERS. 
 
 Sec. 39. Every person or company engaged in the business of 
 receiving property in pledge, or as security for money or other thing 
 advanced to the pawner or pledger, shall be held to be a pawn¬ 
 broker, and shall, at the time required by this act, return the value of 
 the property, held by him as a pawnbroker, on hand on the 
 first day of January annually, and taxes shall be charged upon the 
 fair cash value of such property, to such pawnbroker, the same as 
 other property; and any person who shall refuse to make such 
 return, or who shall make a false or incomplete return, shall be 
 deemed guilty of a misdemeanor, and fined not less than twenty- 
 five nor more than two hundred dollars. 
 
 NATIONAL BANKS. 
 
 Sec. 40. The stockholders in every national bank located within 
 this State, shall be assessed by the county assessor and taxed on the 
 value of ■difeir sliaxec of stock therein, in the county, town, district, vil- 
 ilage "cr city where such bank or’banking association is located, and 
 not elsewhere, whether such stockholders reside in such place or not. 
 
 c 
 
 I c 
 
11 
 
 Such shares shall be listed and assessed with regard to the ownership 
 and value thereof, as they existed on the first day of January 
 annually, subject however to the restriction that taxation of such 
 shares shall not be at a greater rate than is assessed upon any other 
 moneyed capital in the hands of individual citizens of this State, in 
 the county, town, district, village or city where such bank is located. 
 The shares of capital stock of national banks not located in this State, 
 held in this State, shall not be required to be listed under the provis¬ 
 ions of this act. 
 
 Sec. 41. In each national bank there shall be kept, at all times, a 
 full and correct list of names and residences of its stockholders, and of 
 the number of shares held by each; which list shall be subject to the 
 inspection of the officers authorized to assess property for taxation. 
 The cashier of each such bank shall make out and return, between the 
 first and last Mondays of January in each year, to the county assessor 
 of the county in which such bank is located, a statement under oath, 
 exhibiting in detail and.under appropriate heads, the resources and 
 liabilities of such bank at the commencement of business on the first 
 day of said month of January, and the total amount of dividends 
 declared during, and profits remaining undivided at the close of, the 
 previous calendar year, together with a full statement of the names 
 and residences of the stockholders therein, with the number of shares 
 held by each and the par value of each share. From the cashier’s 
 statement, or from other information as to the market value of the 
 shares of the stock of such bank, the county assessor shall ascertain, . 
 in the same manner and upon the same basis as he ascertains the 
 value of moneyed capital in the hands of individual citizens of the 
 State, the total value of all such shares, and from the aggregate value 
 thus found shall deduct the assessed value of the real estate or of any 
 interest therein owned by said bank and included in the statement of 
 its resources. The remainder shall be considered the taxable value of 
 all the shares, and the county assessor shall thereupon assess each 
 stockholder upon his shares of stock, such proportion of such total 
 taxable value as his shares bear to the total number of shares, and 
 shall enter such assessed valuation under a separate heading in the 
 proper assessment book. 
 
 PUBLIC CORPORATIONS. 
 
 Sec. 42. The franchises of every bridge company, ferry company, 
 stock-yard company, gravel-road company, plank-road company, 
 turnpike company, street railroad company, dummy railroad com¬ 
 pany, sleeping car company, drawing-room car company, steam-heat¬ 
 ing company, stage company, steamboat company, transportation 
 company, transfer company, gas company, electric light company, 
 water company, and every other company organized or incorporated 
 for the public service, and doing business in this State, except as in 
 this act otherwise provided, shall be assessed and taxed in the county, 
 town, city, village or district where the principal office or place of 
 business of such corporation is located in this State, as follows: 
 
 Sec. 43. The assessor shall ascertain, from returns made, and 
 from any other sources of information, the actual value of all the 
 shares of stock of every such company, and shall add to the aggregate 
 
12 
 
 value of the stock, so ascertained, the actual value of all the indebted-' 
 ness of the company, except that incurred for current expenses, and 
 the sum thus obtained shall be deemed the aggregate value of the en¬ 
 tire property and franchises of such company for the purposes of this 
 act, and the sum by which the said aggregate value exceeds the value 
 of the tangible property of such company shall be the taxable value 
 of its franchises hereunder. 
 
 Sec. 44. If any portion of the property of any such company is 
 situated without this State, the assessor shall ascertain from a state¬ 
 ment in writing, verified by the oath of some general officer of such 
 company, the place or places where it is assessed, the nature, amount, 
 and the assessed valuation thereof, for taxation, and shall report the 
 same, together with the valuation of such franchise, to the State Board 
 of Tax Commissioners, and said board, from such report, or on such 
 other evidence as it may require, shall make such abatement from the 
 valuation of such franchise, or shall increase the, same as it may 
 deem equitable, and shall report the valuatioji of such franchise, as 
 corrected, to the county clerk of the proper county. 
 
 Sec. 45. Every such company shall, between the first and last 
 days of January in each year, make and deliver to the county assessor 
 of the county in which such company has its principal office, a state¬ 
 ment, in writing, setting forth: 
 
 First —The name of the company. 
 
 Second —The place where its principal office is located. 
 
 Third —The amount of capital stock authorized. 
 
 Fourth —The number of shares of such stock. 
 
 Fifth —The par value of each share. 
 
 Sixth —The amount of capital stock paid in. 
 
 Seventh —The amount of the last dividend on each share. 
 
 Eighth—HhQ date of the last dividend. 
 
 Ninth —The dividends on each share in the preceding five years. 
 
 Tenth —The amount of all distributions during the preceding year, 
 of bonds, stocks, or other property of any kind whatever, amongst the 
 stockholders, and the amount or value alloted to each. 
 
 Eleventh —The amount of cash, if any, paid by the stockholders to 
 the company for any such bonds, stock, or other property. 
 
 Tivelfth —The amount of distributions during the preceding five 
 years of bonds, stock or other property of any kind whatever, amongst 
 the stockholders, and the amount or value allotted to each. 
 
 Thirteenth —The amount of cash, if any, paid by the stockholders to 
 the company for any such bonds, stock or other property. 
 
 Fourteenth —An itemized description of the tangible property of the 
 company, the value thereof and where situated. 
 
 Fifteenth —The amount of the indebtedness of the company on all 
 accounts. 
 
 Sixteenth —The amount of such indebtedness incurred for expenses 
 of the last j ear. 
 
13 
 
 Seventeenth —The amount of such indebtedness incurred in the pur¬ 
 chase and improvement of property, real or personal. 
 
 Eigh-eenth —The total gross income of the company for the preced¬ 
 ing year from all sources, separately stating the receipts from earnings, 
 sales of property, and payments on capital stock. 
 
 Nineteenth —The amount of the surplus of the company accumulated 
 during the last live years. 
 
 Twentieth —The amount added to or m-ade part of the surplus of the 
 company during the preceding year. 
 
 Sec. 46. Such statements shall be made in conformity to any in¬ 
 structions and upon such forms as may be given or prescribed by the 
 State Board of Tax Commissioners, and shall be sig led by the presi¬ 
 dent, cashier, secretary or treasurer of the company making the same, 
 and by him certified to be true, full and correct in substantially the 
 following form: 
 
 STATE OF ILLINOIS. ) 
 
 .County. ) 
 
 I, A B, do hereby certify the foregoing to be true, full and correct. Dated this. 
 
 .day of.A. D. 18 _ 
 
 AB. 
 
 {Name of Office.) 
 
 Sec. 47. No such company failing to famish such statement shall 
 be entitled to review of or appeal from any assessment. 
 
 Sec. 48. The assessments made as aforesaid, of the franchises and 
 the property, other than real estate, of such companies shall be eli¬ 
 te ed in the record of assessment of personal property and the valua¬ 
 tion thereof shall be set down in the collector’s books, and the taxes 
 extended thereon in like manner as valuations of other personal prop¬ 
 erty are set down and the taxes extended thereon. 
 
 Sec. 49. Every assessor shall diligently search the proper records 
 of his county for the names of all such companies organized under the 
 general laws of this State, with their principal offices in his county, 
 and obtain from every available source all the information he can con¬ 
 cerning them and corporations of his county organized under special 
 charter, to the end that no franchises hereby made taxable shall es¬ 
 cape taxation, and the b, oks of every such company shall be subject 
 to inspection by the assessor and the State Board of Tax Commission¬ 
 ers. 
 
 Sec. 50. If any such company shall neglect or refuse to pay any 
 tax upon any of its property or franchises for thirty days after the 
 tenth day of March in any year, such company shall be liable for the 
 tax, with interest thereon at the rate of one per cent, per month from 
 the time the tax was first due, and an action of assurnp-it may be 
 brought by the proper county therefor; and upon a bill in chaiiceiy 
 exhibited for the appointment of a receiver, brought in the name nf 
 the county, a like remedy shall be had as is provided in section 305 
 as to State taxes. 
 
14 
 
 Src. 51. Shares of stock and bonds issued by any company or¬ 
 ganized under the laws of this State, assesse I ai-d taxed in manner 
 aforesaid, shall not be held to be property subject to assessment and 
 taxation. 
 
 EXEMPTIONS AND DEDUCTIONS. 
 
 Sec. 5*2. Any person or corporation claiming any exemption from 
 taxation on account of United States bonds, shall give the assessor 
 a written list of such bonds, showing tlie numbers, series and amounts 
 thereof, and upon demand shall exhibit them to the assessor; and 
 any person violating this secti^'ii shall be deemed guilty of a mis¬ 
 demeanor and lined not less than twenty-live dollars nor more than 
 two hundred dollars: Provided, that nothing in this section shall 
 be so construed as to authorize any deductions allowed by this sec¬ 
 tion from the value of any other item of taxation than credits. 
 
 Sec. 53. No person, company or corporation shall be entitled to 
 any deduction from the amount of any bonds, stocks or money 
 loaned, or on account of any bond, note or obligation of any kind 
 given to any insurance company on account of premiums or policies, 
 nor on account of any unpaid subscription to any religious, literary, 
 scientific or charitable institution or society, nor on account of any 
 subscription to or installment payable on the capital stock of any 
 company, whether incorporated or unincorporated; nor on account 
 of any indebtedness incurred in the purchase or procurement of 
 United States bonds or notes, or any other non-taxable securities. 
 
 Sec. 54. If any person shall claim and receive any deduction 
 from credits to which he is not entitled under this act, he shall be 
 deemed gudty of a misdemeanor and fined not less than $50 nor 
 more than $200. 
 
 GENERAL PROVISIONS. 
 
 Sec. 55. The assessor, when requested, shall deliver to the per¬ 
 son assessed a copy of the statement of property hereinbefore 
 required, showing the valuations of the assessor of property so 
 listed, which copy shall be signed by the assessor. 
 
 Sec. 56. The assessor shall have power to submit to any person 
 other than the person whose property is to be assessed, questions 
 in writing, for the purpose of discovering any property not taxed, 
 and the value thereof, and to require any such person to answer 
 the same in writing, or otherwise, under oath; and any person who 
 shall refuse to answer any such question, as required by the 
 assessor, shall be deemed guilty of a misdemeanor, and fined not 
 less than five nor more than two hundred dollars. 
 
 Sec. 57. Any oath which the assessor may require under this act 
 may be administered by the assessor or deputy assessor, or by 
 any other officer having authority to administer oaths. 
 
 REAL ESTATE—HOW ASSESSED. 
 
 Sec. 58. The county^board, at its first meeting after the passage of 
 this act, shall cause to be prepared for the use of the county as¬ 
 sessor, at the expense of the county, a map thereof, on a scale of 
 not less than one nor more than two inches to the mile, showing 
 
15 
 
 the various land divisions and subdivisions therein, and having out¬ 
 line plats of all the cities and villages therein, showing the position 
 of each with respect to the surrounding territory, and shall divide 
 the lands of said county, outside of city and village limits, on the 
 said map, into districts, to be known as assessing districts, indicat¬ 
 ing each district by a broad red border and red number, and num¬ 
 bering the same consecutively, as sections of a congressional town¬ 
 ship are now numbered. Each of said districts shall contain an 
 area of not less than four nor more than six square miles, unless 
 otherwise directed by the county board, and as near as practicable 
 shall be bounded by section lines or lines of original United States 
 surveys, and shall conform, as nearly as may be, to any platting 
 of subdivisions of land that shall have heretofore been made in 
 pursuance of law, so as to embrace the whole of any such sub¬ 
 division in the assessing district. 
 
 Sec. 59. The said board shall also cause to be prepared, at the 
 expense of the county, plats of every city and village on some conve¬ 
 nient scale, and shall, on such plats, divide each city and village 
 into assessing districts, each district to contain so much territory 
 as can be conveniently embraced in the detailed plat thereof here¬ 
 inafter mentioned, so as to afford sufficient space for the entry of 
 the memoranda hereinafter provided for, and shall indicate such 
 districts by a broad red border and red number, and shall number 
 the same in some systematic, manner. 
 
 Sec. 60. All the said maps and plats shall be kept at all times in 
 the assessor’s office, spread out or hung up in such a manner as to 
 be easily and conveniently seen and consulted by tax-payers. • 
 
 Sec. 61, After the plats hereinbefore mentioned have been made, 
 the said assessor shall cause to be prepared, at the expense of the 
 county, detailed plats, not exceeding in size (including border,) 16 by 
 20 inches, of each of said assessing districts separately, each plat to 
 show all the subdivisions of land or lots in the district wffiich it re¬ 
 presents, and to be changed and amended from time to time by the 
 assessor, as such subdivisions change; and whenever it shall become 
 necessary, in order to procure room to enter the memoranda here¬ 
 inafter provided for, the assessor shall make and plat a sub-district, 
 and number or indicate the same so as to refer to the original as¬ 
 sessing district, and shall indicate the sub-district by a red border 
 on the detailed plat, and there so number and indicate it; and 
 when the detailed plats are bound, as hereinafter provided for, all 
 plats or sub-districts shall follow in their or/ler the plat of the- 
 original district to which they belong. 
 
 Sec. 62. Whenever any tract of land assessed for taxation is so 
 situated or shaped that it cannot be described as a city or village 
 lot or section, or United States survey, or fraction of such a lot, 
 section or survey, the assessor shall lay out the same carefully upon 
 the detailed plat of the proper assessing district or sub-district, and 
 give it a number or letter, and it shall thereafter be known on the 
 assessor’s and all other tax books as lot....of the lot, section or 
 survey in which it is situated, and it may thereafter be so described 
 in conveyances and other instruments; but no such lot shall in¬ 
 clude parts of two or more city or village lots, or sections, or 
 surveys. 
 
IG 
 
 Skc. 63. The assessor shall tben, in each year in which an assess¬ 
 ment of real estate is made, enter a memorandum upon the face of 
 the detailed plat of the land so assessed, showing the name of the 
 person to whom assessed, the assessed valuation m figures, and the 
 year it is made; and four such memoranda shall be made upon 
 each plat, but the entries for no two years shall be in ink of the 
 same color; and if in any case there is no room on the face of the 
 plat of any tract to make such entries, they may be made on the 
 margin of the district plat, and connected wdth the proper tract by 
 dotted lines of the same color as the entries for that year, and all 
 entries for any year shall be in ink of the same color. 
 
 Sec. 64. When the assessor makes any assessment of land on view, 
 he shall have the detailed plat of the assessing district with him sub¬ 
 ject to the inspection of any tax-payer. 
 
 Sec. 65. When the assessment is made, it shall first be entered 
 upon said detailed plats in pencil, and thereafter when it shall have 
 been finally corrected and equalized, it shall be entered in ink, and 
 the plats shall at all times be subject and open to public inspection. 
 
 Sec. 66. Immediately after four assessments, as finally corrected 
 and equalized, have been entered upon any plat, it shall be copied by 
 the assessor, omitting all the memoranda thereon except the name 
 of the person to whom the land was last ass(ssed, and all the orig¬ 
 inals in the assessor’s oflice shjill be bound in volumes of conven¬ 
 ient size, in their order as numbered, and thereafter remain public 
 re^^ords in said office; and the copies shall constitute a new set of 
 plats upon which memoranda of the next four assessments shall be 
 entered as hereinbefore provided, and which shall be subject to 
 change and amendment from time to time as the ownership and 
 description of the property shown thereby change; and the process 
 of copying plats and binding originals as above provided shall be 
 continued as often as four assessments shall be completed. 
 
 Sec. 67. It shall be the duty of the assessor to note in pencil on 
 such plats all changes in the ownership and description of any lands 
 shown thereon of W’hich he may from time to time be notified or 
 have information, and when he begins to make an assessment, to 
 make the necessary changes in ownership and description in ink, as 
 hereinbefore provided. 
 
 Sec. 68. Whenever the assessor shall be of opinion that any as¬ 
 sessing district or sub-district is so sub-divided that, in order to pro¬ 
 cure brief and correct descriptions of property therein, the whole dis¬ 
 trict or sub-district should be replatted, he may replat the same and 
 number all the lots upon the new x)lat thereof consecutively and use 
 such new" plat for assessing purposes; but no change shall be made 
 in the number or designation once given any assessing district or 
 sub-district, and the memoranda made on the plat of the district or 
 sub-district as it appeared before it w"as replatted, shall be copied 
 upon and applied to the replatted district or sub-district as fully and 
 accurately as practicable; 
 
 Sec. 69. Whenever the owner of any land, or town, village or 
 city lot or block, capable of description otherwise than by metes 
 and bounds, shall cause a several or divided ownership in such land, 
 lot or block, by reason of the sale or conveyance of any parcel 
 
17 
 
 thereof less than the whole, then, if such deed or contract shall not 
 <coiitain such a description of the parcel so sold or conveyed as will 
 <enabie the assessor to describe the same and the remainder with¬ 
 out describing the same by metes and bounds, it shall be the 
 duty of such owner, within sixty days, to cause such land, lot 
 or block to be surveyed and platted into lots, which shall be 
 numbered, certified and recorded by him as other plats are re¬ 
 quired to be certified and recorded. The description of real estate 
 in accordance with the number and description set forth in the plat 
 aforesaid, shall be deemed a good and valid description of the lot, 
 block or parcel of land so described. If such owner shall fail to 
 make, certify and record the plat required in the foregoing section, 
 then any person interested in said land, or the assessor, may cause 
 said land, city, town or vilfiige lot to be so surveyed, platted and 
 Tecorded; and the person so interested and causing such plat to be 
 made, or the assessor, as the case may be, shall have an action against 
 ■the owner whose duty it was to make and record such plat, for all 
 •expenses incurred for such survey, platting and recording. Until 
 the record shall be made of the survey and plat as aforesaid, said 
 land, lot or Idock shall be listed and assessed as an entirety, and 
 ^lny party interested in such lands or lots, who shall pay the 
 'taxes thereon, shall have an action against the owner for the full 
 amount of the taxes so paid. 
 
 Sec. 70. On or before the first day of September of each year, 
 ■the assessor shall make up for the several towns or districts in his 
 -county, in books to be provided far that purpose, to be filetl with. 
 the county clerk for the use of the collector, from the plats in his 
 •C'.lice, the lists of lands and lots assessed for taxes; and when any 
 tract or parcel of real estate is situated in more than one town, or 
 un more than one school, road, drainage or other district, the por¬ 
 tion thereof in each town or district shall be listed separately. The 
 iissessor may include in one valuation two or more contiguous lots 
 nr tracts having the same ownership. lie shall enter in the proper 
 •column opposite the respective tracts or lots, the name of the owner 
 thereof on the 1st day of January of that year, so far as he is able 
 io ascertain the same. 8aid book shall contain columns in which 
 may be shown the number of acres or lots, and the value thereof, 
 nn the 1st day of January of that year, and such other columns as 
 may be required. 
 
 Sec. 71. Assessors shall, between the first day of January and 
 July of each year, actually view, as far as practicable, each tract 
 nr lot of land listed for taxation, and determine the fair cash value of the 
 same, estimated at what it would bring at a voluntary sale, and 
 set down in his book the value of each tract or lot. 
 
 Sec. 12. Within five days after the receipt by the county clerk 
 of any abstract showing additional lands subject to ta.\ation, from 
 any source, it shall be the duty of said clerk to report the same to 
 the county assessor. 
 
 Sec. 73. If the assessor discovers any real property, subject to 
 laxation, which has not been returned to him by the clerk, he shall 
 list and assess such property. 
 
18 
 
 TO WHOM ASSESSED. 
 
 Sec. 74. All real property in this State subject to taxation under 
 this act, shall he assessed to the person who is the owner of the same 
 on the first day of January of the year the assessment is made, and 
 he shall be liable for the taxes. The last purchaser of property on 
 the first day of January shall be deemed to be the owner of the same 
 for the purposes of this act: Provided, that no assessment of real prop¬ 
 erty shall be considered illegal because the property was not listed 
 or assessed in the name of the owner thereof. 
 
 Sec. 75. Government lands entered or located on or prior to the 
 first of January, shall be taxable for that year, and annually there¬ 
 after. School lands and lots sold, shall be taxable in like manner 
 as government lands. Lands and lots sold by the trustees of the 
 Illinois and Michigan canal, shall be taxable from and after the 
 time the full payment therefor is made. Lands and lots sold by 
 the Illinois Central Railroad Company, shall be taxable from and 
 after the time full payment therefor is made: Provided, if said 
 company has not by deed conveyed the land or lot to the pur¬ 
 chaser, his heirs, or assigns, then only the equitable interest of the 
 purchaser therein shall be assessed, and in case of sale for delin¬ 
 quent taxes thereon, the purchaser shall acquire all the rights, both 
 legal and equitable, of the purchaser from the railroad company, his 
 heirs or assigns, subject, however, to the right of redemption like 
 other real property, as prescribed by the constitution and laws of 
 this State: Provided, further, that canal, Illinois Central railroad, 
 and swamp lands and lots, shall be in all respects governed, as to 
 the time of becoming taxable, the same as government lands are,, 
 as prescribed in the introductory part of this section. 
 
 H'OW VALUED. 
 
 Sec. 76. Real property shall be valued as follows: 
 
 First —Each tract or lot of real property shall be valued at its 
 fair cash value, estimated at the price it would bring at a fair vol¬ 
 untary sale. 
 
 Second —Taxable leasehold estates shall be valued at such price 
 as they would bring at a fair voluntary sale. 
 
 Third —When a building or structure is located on the right of 
 way of any canal, railroad or other company leased or granted for 
 a term of years to another, the same shall be valued at such a 
 price as such building or structure and lease or grant would sell at 
 a fair voluntary sale. 
 
 Foufrth—In valuing any real property on which there is a coal or 
 other mine, or stone or other quarry, the same shall be valued at 
 such a price as such property, including the mine or quarry, would 
 Bell at a fair voluntary sale. 
 
 omitted property. 
 
 Sec. 77. If any real or personal property, subject to taxation, shall 
 from any cause be omitted in the assessment of any year or number of 
 years, the same shall, when discovered, be listed and assessed by the 
 
19 
 
 assessor for each year, separately, that it was omitted, and the county 
 clerk shall extend onto the collectors’ books for the current year the 
 taxes due thereon according to the respective assessments and rates 
 of taxation for each of such years. And if the taxes or special assess¬ 
 ments on any real estate, or the taxes on any personal property, from 
 any cause whatever have not been collected for any year or number of 
 years, it shall be the duty of the county clerk, when making up the- 
 collectors’ books, to add such taxes or special assessments to the cur¬ 
 rent year’s taxes of the party or property. But no such tax shall be¬ 
 ad ded unless the property upon which it is charged has been first 
 legally assessed for the year or years for which the tax is extended, 
 and in extending the taxes the clerk shall show in separate columns 
 the year or years for which they are due. And it shall be the duty of 
 the county clerk to add any uncollected personal property tax of any 
 former year or years to the taxes of the current year, whenever he 
 finds the party owing such uncollected tax is again assessed in the* 
 county the current year. All taxes added or extended by the county- 
 clerk under the provisions of this section shall be charged to the- 
 county collector, and collected and accounted for by him as other 
 taxes. 
 
 I 
 
 Sec. 78. The county clerks of the several counties shall, annu¬ 
 ally, report to the Auditor a list of the swamp and overflowed lands 
 sold in their respective counties for the year ending on the first day 
 of May, and the Auditor shall enter the same in the tract books 
 of his office. 
 
 Sec. 79. The clerk, upon receipt of the assessment books of real 
 property, shall correct all errors of whatsoever kind which he may 
 discover, and add the name of the owner, if known, when the same 
 does not already appear, and the description of all real property 
 which has been omitted by the assessor, and is liable to taxation. 
 
 Sec. 80. If the assessor has listed and assessed any real prop¬ 
 erty not returned by the Auditor to the clerk, the clerk shall imme¬ 
 diately advise the Auditor thereof, who shall ascertain if the same 
 is taxable,^ and advise the clerk. If taxable, the clerk shall enter 
 the same in the list of taxable property in his office; if not, he 
 shall correct the assessment books. 
 
 SAVING PROVISIONS. 
 
 Sec. 81. A failure to complete an assessment in the time re¬ 
 quired by this act shall not vitiate such assessment, but the same 
 shall be as legal and valid as if completed in the time required by 
 law. 
 
 Sec. 82. No assessment of real or personal property, or charge 
 for taxes thereon, shall be considered illegal on account of any in¬ 
 formality in making the assessment, or in the tax lists, or on 
 account of the assessments not being made or completed within the 
 time required by law. 
 
 re^uew of assessments. 
 
 Sec. 83. The chairman of the county board, and the county clerk, 
 and the county treasurer, shall constitute a board in each county, 
 to be known as the board of review in the county. Such board 
 
t 
 
 20 
 
 ehall meet at the county seat on the first Monday in July, and sit 
 as long as may be necessary to perform their duties, but not less 
 than three days nor more than thirty days. On the application 
 of any person considering himself aggrieved by any mistaken, ex¬ 
 cessive or disproportionate assessment, or who may complain that 
 the property of another is not assessed or assessed too low, they 
 shall review the assessment, and correct the same as shall appear 
 to them to be just. No assessment shall be raised without written 
 notice to the owner of the property, unless he is present before the 
 board. Every board shall make such reasonable rules for the heal'- 
 ing of complaints and the transaction of its business as may be 
 thought proper, and record them in the office of the county clerk. 
 The members of said board shall be allowed such compensation per 
 diem for their actual services as the county board may deem proper. 
 
 Sec. 84. Any person feelinghiinself aggrieved by any assessment of 
 property may, after the adjournment of the board of review, make 
 complaint in wTiting and file the same with the county clerk, with aii 
 affidavit that he was unable to appear before the board of review at its 
 session, or that the fact of the wTongful assessment came to his knowl¬ 
 edge after the close of such session; and such complaint maybe heard 
 at any subsequent session of the board of review, and the board of re¬ 
 view may order a correction of assessment and rebate of taxes paid 
 upon such assessment, but such complaint and proceedings there¬ 
 under shall not, until final decision, operate as a stay of proceedings 
 in collection of taxes. 
 
 Sec. 85. The assessor shall cause at least ten days’ previous 
 notice of the time and place of such meeting to be given, by post¬ 
 ing notices in each town or precinct. 
 
 Sec. 86. The failure to give such notice or hold said meeting 
 ehall not vitiate such assessment. In case no meeting of such board 
 is held in any year, and any mistake in assessment is made by the 
 assessor, or any property is over-assessed for that year, or in case 
 the assessment of any property is raised by the board without any 
 notice to the owner, such owner may have a remedy in equity 
 against any excess of taxation on account of any over-assessment 
 upon his property, and it shall be the duty of all courts in this 
 State to speed and give preferences to all causes relating in any 
 manner to the puLlic revenue. 
 
 assessor’s books. 
 
 Sec. 87. As soon as practicable after the adjournment of the 
 county board of review\ the assessor shall deliver the books provided 
 for in sections 70 and 89 to the county clerk, all columns accurately 
 added, and each of the books shall be verified by his affidavit, 
 substantially in the following form: 
 
 I,.assessor of.do solemnly swear 
 
 that the book to which this is attached contains a correct and full list of all the real prop¬ 
 erty (or personal property, as the case may be,) subject to taxation in. 
 
 BO far as I have been able to ascertain the same; and that the assessed value set down in 
 the proper columns, opposite the several descriptions of property, is, in each case, tho 
 fair cash value of such property, to the best of my knowledge and belief, except as cor¬ 
 rected by authority of the board of review. And I do further swear that I have, in no case, 
 on any occa-sion or pretext whatever, knowingly omitted from assessment, or valued for 
 taxation any property in &aid county oth>3r than at its true and fair cash value, so help me 
 God. 
 
21 
 
 Sf.c. 88. The assessor shall, in hooks to be prepared for that purpose, 
 Bet down the assessment of personal property made against each 
 person in the county against whom assessments have been made, 
 setting out, in each case, the description of the property, which 
 book, when reviewed and corrected by the boards of review, shall be 
 the record of assessment of personal property. 
 
 Sec. 89. On or before the first day of September in each year, the 
 assassor shall make up for the several towns and districts in his 
 county, in suitable books to be provided for the purpose, to be filed 
 with the county clerk for the use of the collector, a list of all per¬ 
 sons in such town or district against whom assessments have been 
 made for personal property situate within such town or district, and 
 the amount of such assessment. Such books shall be made up from 
 the said record of assessment. There shall also be set down in proper 
 column, opposite the name of each person assessed, the number of 
 the school district, or other district, in which such person is as¬ 
 sessed, and if the property of any person is assessed in several dis¬ 
 tricts, the amount assessed in each district shall be separately stated, 
 find the name of the person assessed put opposite each assessment. 
 The names of persons shall be set down, as nearly as may be, in 
 alphabetical order. All such books shall be ruled with suitable 
 columns to meet the requirements of the law. 
 
 Sec. 90. The books made by the assessor for the assessment of 
 property in counties not under township organization, shall be 
 made up by congressional townships; but parts of fractional town¬ 
 ships, less than full townships,, may be added to full townships, in 
 the discretion of the county board. In counties under township or¬ 
 ganization, said books shall be made to correspond with the organ¬ 
 ized townships. Separate books shall he made for the assessment 
 of property and the collection of all taxes and special assessments 
 thereon, within the corporate limits of cities, towns and villages, if 
 ordered by the county board. 
 
 Sec. 91. When assessment rolls or collectors’ books, in whole 
 or in part, of any county, town, city, incorporated village or dis¬ 
 trict, shall be lost or destroyed by any means whatever, a new as¬ 
 sessment or new books, as the case may require, shall be made 
 under the direction of the county board. Said board shall, in such 
 cases, fix reasonable times and dates for performing the work of 
 assessment, review, levy, extension and collection of taxes, and pay¬ 
 ing over the same, or making new books, as the circumstances of 
 the case may require. All the provisions of this act shall apply to the 
 dates fixed by the county board, in the same manner that they apply 
 to the dates for similar purposes, as fixed by this act. The county 
 board is hereby fully empowered to select and appoint persons, where 
 it may find the same necessary, to carry into effect the provisions 
 of this section. 
 
 THE LEVY. 
 
 Sec. 92. The county board of the respective counties shall, an¬ 
 nually, at the September session, determine the amounts of all 
 taxes to be raised for county purposes; when for several purposes, 
 the amount for each purpose shall be stated separately. 
 
22 
 
 Sec. 93. The proper authorities of towns, townships, districts and 
 incorporated cities, towns and villages, collecting taxes under the 
 p-rovisions of this act, shall annually, on or before the second Tues¬ 
 day in August, certify to the county clerk the several aroounts 
 which they severally require to be raised by taxation, anything in 
 their respective charters, or in acts heretofure passed by the Gen¬ 
 eral Assembly of this State, to the contrary notwithstanding. 
 
 LIMITATIONS. 
 
 Sec. 94. Taxation in this State for the various purposes here¬ 
 inafter named, except for indebtedness existing before the constitu¬ 
 tion was adopted, shall not exceed, upon every hundred dollars of 
 valuation— 
 
 For all county purposes exclusive of road and bridge purposes, to 
 be imposed by the county board, twenty-five cents. 
 
 For all city, incorporated town and village purposes except school 
 purposes, to be imposed by the proper corporate authorities, fifty 
 cents. 
 
 For educational purposes, to be imposed by the proper authorities, 
 fifty cents. 
 
 For school building purposes, to be imposed when authorized by 
 law, by the proper school authorities, seventy-five cents. 
 
 For roads and bridges, to be imposed by the proper authorities, 
 for ordinary purposes, twenty cents; for all other purposes, one- 
 third of the several rates now allowed to be imposed under all the 
 several restricKons provided for by law; and when any incorporated 
 city, town or village includes an entire township, the township authori¬ 
 ties shall not levy any tax for road or bridge purposes. 
 
 For all park purposes, one-fourth of the several rates now allowed 
 to be levied by the proper authorities, under all the restrictions 
 now provided for by law. 
 
 Sec. 95. Any county, city, town, school district or other municipal 
 corporation having power to levy taxes may submit to the voters 
 thereof, at a general or special election, a proposition to increase 
 the tax levy for the current year, not exceeding, however, one 
 hundred per cent, of the respective rates provided by this act, 
 stating in the election notice all the purposes for which the increase 
 is needed; and if a majority of the legal voters to whom the prop¬ 
 osition is so submitted, vote for the same, it shall be lawful to 
 levy the tax so authorized for that year only. 
 
 Sec. 96. No county, city, township, school district, or other munici¬ 
 pal corporation, shall be allowed to become indebted in any manner or 
 for any purpose, to an amount, including existing indebtedness, in 
 the aggregate exceeding two per centum on the value of the taxable 
 property therein, to be ascertained by the last assessment for State 
 and county taxes previous to the incurring of such indebtedness. 
 
 THE EXTENSION. 
 
 Sec. 97. Each county clerk, after receiving the several tax levies 
 herein provided for, shall ascertain the several rates of taxation upon 
 the properly to be taxed, and shall extend the taxes against property 
 
23 
 
 subject thereto upon the corrected valuation thereof, in the books 
 filed by the assessor; and all taxes, for which the rate is uniform 
 on the property throughout the township, shall be extended in one 
 aggregate amount, in one column, to beheaded “Consolidated tax;’' 
 and he shall append to every collector’s book, a certihcate showing 
 all the several rates of taxation upon all the property described therein, 
 and the aggregate amount cf taxes of each description, and in ex¬ 
 tending said taxes the clerk shall extend fractions of a cent as one 
 cent. 
 
 Sec. 98. The county clerk of each county shall annex to each 
 collector’s book a warrant, under his hand and official seal, com¬ 
 manding the collector to collect from the several persons named in 
 the said book the several taxes entered opposite their respective 
 names, and authorizing him, in c-ase any person named in the book 
 shall neglect or refuse to pay his personal property tax, to collect 
 such tax by distraining and selling any of the goods and chattels of 
 such person in the county. The warrant aforesaid shall also direct 
 the collector to pay over the taxes to be collected by him, less the 
 compensation for collection allowed him by law, to the respective 
 officers entitled to receive the same, and may be in substantially 
 the following form: 
 
 STATE OF ILLINOIS, ) 
 
 . .County, j 
 
 The Peopleof the Slate of Illinois, ^o. . Collector of Taxes for .: 
 
 You ^re hereby commanded to collect from the several persons named in this book 
 •the several taxes set opposite their respective names, and in case any such person shall 
 sieglect or refuse to pay you any such taxes within the time required by law. you are 
 4iereby commanded to distrain suflQcient of the goods and chattels of such person in said 
 <;ounty, to satisfy such unpaid taxes, together with the costs of collecting the same, and 
 to sell such goods and chattels, and out of the proceeds retain the amount of such unpaid 
 ■taxes and the costs of seizure and sale, and pay the balance over to the owner of the dis- 
 •trained property. You are also hereby further commanded to pay over all the taxes col¬ 
 lected by you. less the compensation for collection of the'same allowed you by law, to the 
 respective oflQcers entitled to receive the same. 
 
 Witness my hand and official seal this...day of.A. D_ 
 
 Sec. 99. The respective county clerks shall prepare and have 
 Teady for delivery, on or before the twentieth day of December, 
 annually, the books for the collection of taxes, under a penalty of 
 tv.enty-five dollars per day for each day that any clerk shall keep 
 back the delivery of said books beyond said time. And it shall be 
 •the duty of the collectors to call promptly at the clerk’s office and 
 receive said books. 
 
 Sec. 100. On the delivery of the tax books to the town or district 
 •collectors, the clerk shall make a certified statement, setting forth 
 the name of each town or district collector, the amount of taxes to 
 be collected and paid over for each purpose for which the tax is levied 
 in eac-h of the several towns or districts, cities and villages, and fur- 
 ziish the same to the county collector. 
 
 Sec. 101. Any failure to deliver the collector’s books within the 
 time jeq’-iired by this act shall in no way affect the validity of the 
 assessment and levy of taxes, but in all cases cf such failure the 
 assessment and levy of taxes shall be held to be as valid and bind- 
 aing as if said books had been delivered at or witbin the time re¬ 
 quired by law. 
 
24 
 
 LIEN OF TAXES. 
 
 Sec. 102. All taxes assessed upon the personal property of any 
 person, firm or corporation shall be a first and preferred lien on all 
 the personal property of such person, firm or corporation from the’ 
 time the warrant is received by the collector, until the taxes are 
 paid. 
 
 THE COLIiECTORS. 
 
 Sec. 103. The treasurers of the several counties shall be collect¬ 
 ors cx-ojicio of their respective counties, and be known as county 
 collectors. 
 
 Sec. 104. Said county collector shall, on or before the first day 
 of December, annually, or as soon as he is elected and qualified,, 
 and before he enters upon the duties of his office as’ collector, exe¬ 
 cute a bond, in addition to his bond as treasurer, in the penal sumi 
 of at least double the amount of taxes to be collected by him in 
 the year next thereafter, with two or more securities, who shall bo 
 residents of the said county, and owners of real estate locatedJ 
 within this State equal in value to the amount specified in tho 
 bond; which amount shall be determined, and which bond shall be? 
 approved by the county board. Each name shall be recited, in full,, 
 in the body of the bond. The signatures to such bond signed by a? 
 mark shall be witnessed, but in no other case shall a witness be re¬ 
 quired. Such bond shall be substantially in the following form,, 
 to-wit: 
 
 Know all men by these presents: That we. A B, collector, and C D and E F, securi'- 
 
 ties, all of the county of . and State of Illinois, are held a:*.d flrraly bound) 
 
 unto the People of the State of Illinois in the penal sum of . dollars, for the 
 
 payment of which, well and truly to be made, we bind ourselves, each of u-s, our heirs,, 
 executors and administrators, firmly by these presents. 
 
 Signed and sealed this.day of .... 18.. 
 
 The condition of the foregping bond is such, that if the above bound A B shall pei>- 
 form all the duties required to be performed by him as collector of the taxes for the year 
 18.., in the county of. .in the State of Illinois, in the time and manner pre¬ 
 
 scribed by law, and'when he shall be succeeded in office shall surrender and deliver over 
 to his successor in office all books, papers and moneys appertaining to bi& said office^, 
 then the foregoing bond to be void; otherwise to remain in full force. 
 
 A B, [SE.4.L.] 
 e D, [SEAL.] 
 
 E F, [SEAL.] 
 
 He shall also take and subscribe an oath, to be indorsed on the 
 back of the bond, substantially as follows: 
 
 I do solemnly swear that I will support the Constitution of the United States and the 
 Constitution of the State of Illinois, and thatl will faiflilUlly discharge the ,duties of the 
 office of county collector according to the be&t of my ability. 
 
 Sec. 105. No judge of the county court, member of the county 
 board, clerk of the circuit court, county clerk, sheriff, deputy sheriff 
 or coroner shall c.e permitted to be a surety on the bond of a county,, 
 town, district or deputy collector or county treasurer. 
 
 Sec. 106. The collectcr’s bond shall be approved hy the county 
 board, and shall be recorded by the recorder of deeds and on the 
 records of said board, and forthwith mailed to the Auditor by the 
 county clerk. Said clerk shall attach his certificate to said bond„ 
 under the seal of his office, showing that it has been rluly approved 
 and recorded. Said bond, when approved and recorded, shall be a 
 
25 
 
 lien upon the real estate of such collector until he shall have 
 complied with the conditions thereof. In all actions upon such 
 bond, such record or a certified copy thereof shall be prima facie 
 evidence of the due execution of such bond. 
 
 Sec. 107. The chairman of the county board, the county judge 
 and the county clerk shall have power and authority to approve the- 
 bond of the county collector, in like manner as the county board 
 has to approve said collector’s bond; and said bond, when so ap¬ 
 proved, shall be subjec-t to the. several provisions of this act, the 
 same as if approved by said board. 
 
 Sec. 108. The collector’s bond, when received by the Auditor^ 
 and if found to be made in conformity to Jaw, and the securities 
 satisfactory, shall be filed in his office, and the fact thereof certified 
 to the county clerk. If the Auditor finds said bond to be not in 
 accordance with law, or if he has reasons to doubt the sufficiency of 
 the surety, he shall return the bond to the county clerk, who shall 
 notify the collector to make a sufficient bond. If a new bond is 
 required, it shall be approved and recorded, and subject to the re¬ 
 quirements of this section, the same as the first bond given by the 
 collector. No tax books or lists shall be placed in the hands of the 
 county collector until the Auditor’s certificate, under the seal of his 
 office, has been received by the county clerk, showing that the col¬ 
 lector’s bond has been received and filed in the Auditor’s office. 
 Nothing in this section shall be construed as relieving the securities 
 of a coi'i-ector from liabilities incurred under a bond not approved 
 and filed by the Auditor. 
 
 Sec. 109. Each county in this State not under township organ¬ 
 ization shall be a collection district, fc^r the purposes of tin's act; 
 and the sherilfs of such counties shall be, respectively, ex-ojicio dis¬ 
 trict collectors of such colleciion districts. 
 
 Sec. 110. Every town or district collector, before he enters upon 
 the duties of his office, and within eight days after he receives notice 
 of the amount of taxes to be collected by him, shall execute a bond, 
 with two or more securities, to be approved by the county board, or 
 supervisor and town clerk of his town, as the case may require, in 
 double the amount of such taxes, conditioned for the faithful exe¬ 
 cution of his duties as such collector. Signatures to such bond 
 signed with a mark shall be witnessed, but in no other case shall 
 a witness be required. Said bond shall be, substantially, in the fol- 
 fowing form, to-wit: 
 
 Know all men hy these presents: That we. A B, of the_of.in tlie county of_ 
 
 In the state of Illinois, as town (or clisiriet) collector, and C D and E F, of ihe said county 
 and State, as securities, are held and lirmly i)ound unto the People of the State of Illinois 
 
 in the penal sum of.. for the payment of which, well and truly to be made, we- 
 
 bind ourselves, our heirs, executors and adininiotrators lirmly by these presents. Si<^neds 
 and sealed this.day of.. A. D. 18.. 
 
 The condition of the foregoing bond is such, that if the above bound A B shall perform 
 all the duties required to be performed by him as collector of the taxes for the year 18.. irt 
 the town (or district) of.. in the county of_Illinois, in the time aiid maiiner pre¬ 
 
 scribed by law, and when he shall be succeeded in office shall surrender and deliver oveir 
 to his successor in oflice all books, papers and moneys appertaining to his said office, 
 then the foregoing bond to be void; otherwise to remain in full force. 
 
 A B, [SEAL] 
 
 C D, ISEAIil 
 
 E F, LsEAJjJ' 
 
 
26 
 
 He s-ball also take and subscribe an oath, to be indorsed on the 
 back ci the bond, substantially as follows: 
 
 I do polemnly swear that I will support the Constitution of the United States, and the 
 ‘Constitution of the State of Illinois, and that I wii'i faithfully discharge the duties of the 
 <jfTlee of town (or district) collector according to the best of my ability. 
 
 Sec. 111. The chairman of the county board (or town super- 
 Ti’sor, as the case may require,) shall, within six days thereafter, 
 hie such bond, with such approval indorsed thereon, in the office 
 of the recorder, who shall record the same, including the oath, in 
 a separate book to be provided for the.purpose, and when recorded 
 it shall be hied in the office of the county clerk by the recorder. 
 Said bond, when so hied for record, shall be a lien upon the 
 real estate of such town or district collector, until he shall have 
 complied with the conditions thereof. 
 
 Sec. 112. The securities on any bond given in pursuance of 
 this act, or either of them, may at any time after the execution of 
 said bond, if they, or either of them, have good reason to believe 
 that the officer in said bond is about to fail to comply with the 
 ^conditions thereof, hie with the county clerk a notice in writing, 
 verilied under oath by the person asking to be discharged, setting 
 forth the facts in the case, and asking to be released from any 
 further liability on said bond; whereupon the clerk with whom 
 such notice shall be hied shall notify the said officer to give addi¬ 
 tional security, equal to the security about to be released by ihe 
 ■county board, which notice may be served by the said clerk, or by 
 any person appointed by said board or clerk. If the officer so noti- 
 hed shall not appear and give additional security within hve days 
 after notification, the county board may remove him from office; 
 and in all such cases said board shall appoint some person to fill 
 the vacancy occasioned by such removal, who shall execute bond, 
 <qualify, and perform the duties required as such officer. 
 
 Sec. 113. If the securities on any collector’s bond, or either of 
 them, shall be satis tied that such collector is making improper use 
 ■of the funds collected by him, or has absconded, or is about to 
 abscond, from this State, whereby said securities may become liable 
 to pay any sum or sums of money, it shall be lawful for said 
 security to sue out a writ of attachment against the goods and 
 chattels of such collector, in like manner as he would be authorized 
 to do if E-aid collector was personally indebted to such security, and 
 the money collected on any such attachment shall be paid over in 
 like manner as if paid over by the collector. 
 
 Sec. 114. In case any collector absconds without making the set¬ 
 tlements required by law, or dies or is adjudged insane, or is removed 
 from office, while the tax books are in his hands, the county clerk 
 shall take charge of the tax books, and at once notify the collector’s 
 securities and appoint three competent persons to examine said books; 
 and it shall be the duty of the said persons to ascertain the amount 
 of taxes collected, and make an abstract of the same showing the sev¬ 
 eral sums due from the collector to the State and county, and each 
 oity, town, village, district and other municipal corporation on ac- 
 <30unt of taxes or assessments collected. After such examination the 
 tax books shall be used in completing the collections. 
 
27 
 
 Sec. 115. Collectors may appoint deputies by an instrument in 
 writing, duly signed, and may also revoke any such appointment at 
 their pleasure; and may require bonds or other securities from such 
 deputies to secure themselves. And each such deputy shall have 
 like authority in every respect to collect the taxes levied or assessed 
 within the portion of the county, town, district, village or city 
 assigned to him, which by this act is vested in the collector him¬ 
 self; but each collector shall in every respect be responsible to the 
 State, county, towns, villages, cities, districts and individuals, com¬ 
 panies or corporations, as the case may be, for all moneys collected, 
 and for every act done by any of his deputies whilst acting as such, 
 and for any omission of duty of such deputy. Any bond or security 
 taken from a deputy by a collector pursuant to this act shall be 
 available to such collector, his representatives and securities, to 
 indemnify them for any loss or damage accruing from any act of 
 such deputy. 
 
 Sec. 116. The county clerk, on being requested by any collector, 
 shall attach a warrant, under his hand and seal of his office, to 
 any list furnished by such collector to his deputy, which ^warrant 
 shall be in the sam.e form required in the original collector’s list or 
 book, except that the amount collected by such deputy shall be paid 
 to the collector, who shall pay the same over to the proper officer 
 or persons. ' 
 
 Sec. 117. If any town or district collector in this State shall refuse 
 to serve, or shall die, resign, or remove out of the county, district or 
 town for which he was elected or appointed, or the office becomes 
 vacated in any other way, before he shall have entered upon or 
 completed the duties of his office, or he shall in any way be prevented 
 from completing the same, the county or town board, as the case 
 may require, shall forthwith appoint a collector for the remainder of 
 the year, who shall give the like security, and be subject to the like 
 penalties, and have the same power and compensation as the town or 
 district collector in whose place he was appointed; and the county 
 collector shall forthwith be notified of such appointment. Such 
 appointment shall not exonerate the former town or district collector, 
 or his securities, from any liability incurred by him or them. No resig¬ 
 nation of a town or district collector shall be accepted, unless 
 sufficient cause is shown; nor shall the person resigning be re-ap¬ 
 pointed to complete the collections in the same or any other town 
 or district in the county. 
 
 THE COLLECTION. 
 
 Sec. 118 . The town or district collector so appointed shall keep an 
 account of all collections made by the former collector, so far as he 
 can ascertain the same, and with which the former collector has not 
 charged himself; and when any one shall present a receipt for taxes 
 paid to the former collector, he shall mark against the amount of 
 such taxes, to whom and when paid. 
 
 Sec. 119. In case of such appointment, the chairman of the county 
 board or the supervisor of the town may extend the time for the 
 collection of taxes, for a period not exceeding twenty days, of which 
 extension the county collector shall be notified. 
 
28 
 
 Sec. 120. All taxes for any year shall become due and payable on 
 the twentieth day of December of that year. 
 
 Sec. 121. The county revenue shall be collected in gold and silver 
 coin, and certihcates, United States legal tender notes, current national 
 bank notes, county orders drawn against any fund the tax w^as levied 
 to create, and jury certificates, and in no other currency. The revenue 
 for State purposes shall be collected in gold and silver coin, and cer¬ 
 tificates, United States legal tender notes, current national bank notes 
 and Auditor’s warrants, and in no other currency. The revenue for 
 city purposes shall be collected in gold and silver coin, and certificates. 
 United States legal tender notes, current national bank notes, city 
 comptroller’s, city auditor’s or city clerk’s warrants or orders on the 
 city treasurer, drawn against any fund the tax was levied to create, 
 and in no other currency. State taxes levied for any special pur¬ 
 pose other than to defray the ordinary expenses of the State gov¬ 
 ernment, shall be colkctcd in gold and silver coin, and certificates. 
 United States legal tender notes, current national bank notes, and 
 in no other currency. All other taxes shall be collected in gold 
 and silver coin, and certificates. United States legal tender notes and in 
 current national bank notes, and in no other currency unless otherwise 
 specially provided for. 
 
 Sec. 122. Every town collector, upon receiving the tax book ox 
 books, shall proceed to collect the taxes therein mentioned, and for 
 that purpose shall call at least once on the person taxed, or at his 
 place of residence or business, if in the town of such collector, and 
 shall demand payment of the taxes charged to him on his property: 
 I-^rovided, that in counties not under township organization, it shall 
 be the duty of the collector to give notice in a newspaper published 
 in the covnty, if any such newspaper there be, stating when and 
 where he will attend in each precinct for the purpose of receiving 
 taxes, and also by causing written or printed notices to be posted 
 in three of the most public places in each precinct, stating the 
 time when, and the place where, he will be in such precinct for the 
 purpose of collecting the taxes therein; which said notices shall be 
 published or posted at least ten days before the time fixed for the 
 collection of such taxes, and said notices shall be deemed a suffi¬ 
 cient demand tor said taxes. 
 
 Sec. 123. Whenever any person shall desire to pay the tax on 
 any portion of a parcel of land assessed as a whole, or redeem any 
 part thereof from a tax sale or forfeiture, the same may be done 
 upon the written statement of the assessor showing the proportionate 
 valuation of such portion, and the assessor, when any sucli statement 
 is made, shall make the required charge on the detailed plat of the 
 land. 
 
 Sec. 124. W^henever any person shall pay the taxes charged on 
 any property, the collector or deputy collector receiving the taxes 
 shall enter such payment in his book, and give a receipt therefor, 
 showing the different rates of tax, and specifjung the date of the pay¬ 
 ment, for whom paid, the amount paid, what year paid for, and the 
 property and value thereof on which the same was paid, according 
 to its description in the collector’s books, in wffiole or in part of such 
 description, as the case may be. The collector shall enter in the col¬ 
 lector’s book the name of the person for whom the tax is paid. 
 
29 
 
 and the date of the payment opposite each tract or lot of land 
 when he collects the tax thereon; and every entry hereby re¬ 
 quired shall be evidence of the facts therein stated. And every 
 failure on the part of the collector to make any ‘ruch entry shall 
 make him liable on his bend to every person injured thereby for all 
 the damages sustained by such person. The collector shall also 
 enter the postoffice address of the person for whom the tax is paid. 
 
 Sec. 125. In case any person, company or corporation shall 
 refuse or neglect to pay the personal property taxes imposed on him 
 or them, when demanded, it shall be the duty of the collector to 
 levy the same, together with the costs and charges that may accrue, 
 by distress and sale of the personal property of the person, com¬ 
 pany- or corporation who ought to pay the same. 
 
 Sec. 126. The collector shall give public notice of the time and 
 place of sale, and of the property to be sold, with the name of the 
 delinquent, at least five days previous to the day of sale, by adver¬ 
 tisement, to be posted up in at least three public places in the town 
 or district where such sale is to be made. Such sale shall be by 
 public auction, and, if practicable, no more property shall be sold 
 than sufficient to pay the tax, costs and charges due. If the prop¬ 
 erty distrained shall be sold for more than the amount of the taxes 
 and charges due, the surplus shall be returned to the person in 
 whose possession such property was when the distress was made, if 
 no claim be made to such surplus by any other person. If any 
 other person shall claim such surplus, on the ground that the prop¬ 
 erty sold belonged to him, and such claim be admitted by the per¬ 
 son for whose tax the same was distrained, the surplus shall be 
 paid to such owner. 
 
 !Sec. 127. In case any person against whom a personal property 
 tax shall be assessed, under the provisions of this act, shall have 
 removed from one town or district to another town or district in the 
 same county without paying such tax, it shall be lawful fo-r the col¬ 
 lector liaving the tax books in which such tax is charged to levy 
 and collect such tax of the goods and chattels of the person assessed, 
 in any town or district within said county to which such person 
 ehall have removed, or from property of such person wherever the 
 same may be found in said county. 
 
 Sec. 128. In levying on and selling personal property for taxes, 
 the collector shall be governed by the same rules, and be entitled to 
 the same fees, as constables are or may be for like services on 
 -executions; but in no case shall any collector charge mileage, unless 
 he is compelled to distrain property. 
 
 Sec. 129. In case any person against whom personal property 
 taxes have been levied, under the revenue laws of this State, in any 
 county, town, city or district of this State, shall have removed from 
 such county, town, city or district, after such assessment has been 
 made, and before the collection of the same, the county clerk, when 
 directed by the county board, shall issue a warrant under his hand 
 and seal of office, directed to any sherifi, coroner or constable of 
 the county to which such person may have removed, command¬ 
 ing such officer to whom the warrant may be directed to make the 
 amount of such tax, together with the costs and charges that may 
 
30 
 
 accrue, from the personcJ property of the person owing such tax— 
 distraint and sale of property under this section to be in the same 
 manner as provided in this act for other cases of distraint and sale 
 of personal property. The taxes which may be collected under this 
 section shall be disposed of in the manner required by this act 
 with respect to taxes collected in any other manner. All other parts 
 of this act providing for cases of failure of officers to pay over 
 taxes, shall apply to all officers collecting taxes under this section 
 who fail to pay over and correctly account at the proper time and 
 manner for the taxes collected by them. 
 
 Sec. 130. The county board may, at any time, institute suit in 
 an action of debt in the name of the People of the State of Illin¬ 
 ois, in any court of competent jurisdiction, against any person, firm 
 or corporation, for the recovery of all personal property taxes due' 
 from such person, firm or corporation; and m any such suit for the 
 recovery of personal property tax, the return of the county collector 
 that such taxes are delinquent shall be prima Jacle evidence that 
 such taxes are due and unpaid, but the fact that such taxes are 
 due and unpaid may be proven by other competent testimony, and, 
 in any such suit or trial for delinquent personal taxes, the fact that 
 personal property is assessed to a person, firm or corporation, shall 
 be prima facie evidence that such person, firm or corporation was 
 the owner thereof, and liable for the taxes for the year or years for 
 which the assessment was made, and such fact may be proved by 
 the introduction in evidence of the proper assessment book or roll, 
 or other competent proof. 
 
 Sec. 131. The power and duty to collect any tax due and un¬ 
 paid, shall continue in and devolve upon the county collector and 
 his successors in office, after his return and final settlement, until 
 the tax is paid; and the warrant attached to the collector’s book 
 shall continue in force and confer authority upon the collector to 
 whom the same was issued, and upon his successors in office, to 
 collect any tax due and uncollected thereon, although such books 
 may have been returned, or the tax carried forward into any other 
 book. This section shall apply to all collectors’ books and tax war¬ 
 rants heretofore issued, upon which taxes may be due and unpaid, 
 as well as those hereafter issued. 
 
 Seo. 132. On the application of any person to pay any tax or 
 special assessment upon any real property, it shall be the duty of 
 the county collector to make out for such person a statement in 
 which shall be noted all unpaid taxes and assessments upon such 
 property returned to such collector. 
 
 Sec. 133. County collectors shall have the same powers, and may 
 proceed in the same manner, for the collection of any tax on real 
 or personal property, as town or district collectors; and if in any 
 town or collection district the office of town or district collector is, 
 or shall become vacant, and such vacancy shall not be filled on or 
 before the tenth day of March next following such vacancy, or if 
 in any town or collection district the books for the collection of 
 taxes, for any reason, have not been or shall not be delivered to 
 the town or district collector on or before the tenth day of March 
 in any year, the county clerk shall deliver all such collectors’ books 
 
31 
 
 to the county collector of such county, having annexed to each of 
 such books a warrant under the hand and official seal of the county 
 clerk, commanding such county collector to collect from the several 
 persons named in such books the several sums of taxes therein 
 charged opposite their respective names, and authorizing him, in 
 case any person named in such collectors’ hooks shall neglect or 
 refuse to pay his personal property tax, to collect the same by dis¬ 
 tress and sale of the goods and chattels of such person. It shall 
 thereupon be the duty of such county collector to collect and pay 
 over all taxes, assessments, and other charges shown in such books, 
 and to do all acts required of him by law, in like manner, us if 
 such taxes, assessments and other charges had been duly returned 
 delinquent by a town or district collector. The collectors’ books so 
 delivered to the county collector, by the county clerks, shall, for 
 all purposes, in all subsequent proceedings, be used in the same 
 manner, ancl have the same force and etfect, as if said books were 
 delivered to the town or district collectors, and duly returned by 
 them, as provided hy law. When any injunction restraining the 
 collection of taxes shall be dissolved after the tax books shall have 
 been returned to the county collector, such taxes, or the portion 
 thereof upon which such injunction shall have been dissolved, shall 
 be paid to the county collector, who shall have the same power and 
 shall proceed in the same manner for the collection of such taxes 
 as though the same or such portion thereof had never been enjoined. 
 
 SPECIAL ASSESSMENTS. 
 
 Sec. 134. When any special assessment, made by any city, town 
 or village pursuant to its charter, or by any corporate authorities, 
 commissioners or persons pursuant to law, remain unpaid in whole 
 or in part, return thereof shall be made to the county collector on 
 or before the tenth day of March next after the same shall have be¬ 
 come payable, in like forms as returns are made fox delinquent land 
 tax. County collectors shall collect, account for and pay over the 
 same to the authorities or persons having authority to receive the 
 same, in like manner as they are required to collect, account for 
 and pay over taxes. The county collector shall, upon return of de¬ 
 linquent special assessments to him, transfer the amounts thereof 
 from such returns to the tax books in his hands. Petting down therein, 
 opposite the re-spective tracts or lots, in proper columns to be pre¬ 
 pared for that purpose, the amount assessed against each tract or 
 lot. 
 
 Sec. 135. When any special assessment is returned against prop¬ 
 erty the taxes upon which shall have been paid to the town or dis¬ 
 trict collector, it shall be the duty of the county collector to cause 
 demand to be made for the payment of such special assessment, or 
 a notice thereof to be sent, by mail or otherwise, to the owner, if 
 his place of residence is known. The certificate of a collector that 
 such demand was made, or notice given, shall be evidence thereof. 
 
 Sec. 13G. When any special assessment is not returned to the 
 county collector on or before the first day of March next after it is 
 due, the same may be returned on or before the first day of March 
 
82 
 
 in the succeeding year, and, if not then returned, it shall be consid- 
 ■ered barred, unless return is prevented by an injunction or order of 
 'Court; and the time such return is thus prevented shall be excluded 
 from the computation of such time. 
 
 DELINQUENT REAL ESTATE. 
 
 Sec. 137. All real estate upon which taxes remain due and un¬ 
 paid on the tenth day of March, annually, or at the time the town 
 •or district collector makes return of his books to the county col¬ 
 lector, shall be deemed delinquent; and all such due and unpaid 
 taxes shall bear interest after the tirst day of May at the rate of 
 •one per cent per month until paid or forfeited; parts or fractions of 
 a month shall be reckoned as a month. And all such collections on 
 account of interest shall be paid into the county treasury to be used 
 for county purposes. 
 
 NOTICE OF APPLICATION FOR JUDGMENT. 
 
 Sec. 138. At any time after the first day of May next, after such 
 •delinquent taxes and special assessiuent on lands and lots shall become 
 'due, the collector shall publish an advertisement, giving notice of the 
 intended application for judgment for sale of such delinquent lands 
 and lots, in a newspaper published in his county, if any such there 
 -be, and if there be no such paper printed in his county, then in the 
 nearest newspaper in this State to the county seat of such county. 
 Said advertisement shall be once published at least three weeks pre¬ 
 vious to the term of the county court at which judgment is prayed, 
 and shall contain a list of the delinquent lands and lots upon which 
 the taxes or special assessments remain due and unpaid, the names 
 'Of owners, if known, the total amount due thereon, and the year or 
 years for which the same are due. Said collector shall give notice 
 
 that he will apply to the county court at the-term thereof, for 
 
 judgment against said lands and lots for said taxes, special assess¬ 
 ments, interest and costs, and for an order to sell said lands and 
 lots for the satisfaction thereof; and shall also give notice that, on 
 the - Monday next succeeding the day fixed by law for the com¬ 
 
 mencement of such term of the said county court, all the lands and 
 lots for the sale of which an order shall be made, will be exposed 
 to public sale at the building where the county court is held in said 
 uounty, for the amount of taxes, special assessments, interest and 
 •costs due thereon; and the advertisement published according to the 
 provisions of this section shall be deemed to be suuicient notice of 
 the intended application for judgment and of the sale of lands and 
 lots under the order of said court, and the whole advertisement shall 
 he contained in one edition of such newspaper and its supplement, if 
 sucdi supplement is necessary. Where the publisher of any paper 
 that may have been selected by the collector shall be unable or un¬ 
 willing to publish such advertisement, the collector shall select 
 fsome other newspaper, having due regard to the circulation of such 
 paper: Frovided, that nothing contained in this section shall pre- 
 Tent the county collector from subsequently advertising and obtain¬ 
 ing judgment on lands or lots that may have been omitted or that 
 
 mav have been erroneouslv advertised or described in the first ad- 
 
 «/ «/ 
 
 vertisement. 
 
 f 
 
33 
 
 Sec. 139. When a return to the county collector has been made, or 
 shall hereafter be made, of any real estate delinquent for any special 
 assessment or annual installment thereof, levied by any incorporated 
 <city, town or village, or by any corporate authorities, commissioners 
 or persons, pursuant to law, which assessment or installment there¬ 
 of is required by law to be included in the advertisement and 
 notice of application for judgment for State and county taxes, and 
 the description or subdivision of any real estate described in such 
 return is different from the description or subdivision thereof as 
 described in the town or district collector’s book returned to such 
 county collector, it shall and may be lawful for the county collector 
 to advertise all the real estate delinquent for any such assessment 
 described in such return, according to the description thereof as 
 contained in such return; but such advertisement shall be made at 
 the same time, and shall form part of his advertisement of real 
 estate delinquent for State and county taxes. 
 
 Sec. 140. The said real estate so advertised may be described in the 
 county collector’s delinquent return, according to the description 
 thereof as contained in such return and advertisement; and like 
 proceedings shall be had to the application for judgment, and the 
 judgment thereon, the sale and issuance of the certificate of the sale 
 thereof, redemption from such sales and issuance of deeds thereon, 
 as may be required by law to be had in regard to lands delinquent 
 for State and county taxes. 
 
 Sec. 141. When it becomes necessary to charge taxes due on 
 personal property, against real property, the county collector shall 
 select for that purpose some certain tract or lot of real estate owmed 
 by the person owing the tax on personal property, and note the 
 fact on his collector’s book opposite the tract or lot so selected, and 
 showing the amount of such personal tax; he shall also make the 
 same entries in his delinquent list on which he asks judgment, 
 which shall be sufficient, if no valid objection is shown, to authoiize 
 judgment against such tract or lot for such personal property tax: 
 Provided, that in making such selection of real property, the col¬ 
 lector shall not select and sell the homestead of the tax-payer, 
 unless he owns no other real estate in the county of sufficient value 
 to pay such personal tax. 
 
 Sec. 142. In all proceedings of every kind for the assessment 
 and collection of taxes and special assessments, the usual and ap¬ 
 propriate letters and abbreviations may be used to denote townships, 
 ranges, meridians, sections, blocks, and lots, and parts thereof; the 
 usual character or mark may be used to denote dollars and cents. And 
 Roman numerals and Arabian figures shall, for the purposes of this 
 act, be deemed a part of the English language, and held sufficient 
 in all proceedings to express dates, years, sums, numbers, quanti¬ 
 ties and amounts 
 
 Sec. 143. The printer, publisher or financial officer or agent of 
 the newspaper publishing the list of delinquent lands and lots, shall 
 transmit by mail or other safe conveyance to the collector four 
 copies of the paper containing said list, to one of which copies he 
 shall attach his certificate, under oath, of the due publication of 
 the delinquent list for the time required by law (which copy shall 
 —3 
 
34 
 
 be presented by the collector to the county court at the time judg¬ 
 ment is prayed), and said copy shall be filed as a part of the 
 records of said court. Upon receipt of said papers and "on demand 
 being made, the collector shall pay to the printer the amount of 
 the fees allowed by law for publishing said list and notice; and it 
 shall be his duty to file one copy of said paper in his office, and 
 deliver one copy to the Auditor, and one copy to the State Treas¬ 
 urer, who shall file and safely preserve them in their respective 
 offices. 
 
 Sec. 144. In all cases where there is an error in an advertised 
 list, the fault thereof being the printer’s, which prevents judgment 
 from being obtained against any tracts or lots, or against all of said 
 delinquent list, at the time stated in the advertisement that judg¬ 
 ment will be applied for, the printer shall lose the compensation 
 allowed by this act for such erroneous tracts or lots, or entire list,, 
 as the case may be. 
 
 Sec. 145. The collector shall transcribe into a book prepared for 
 that purpose, and known as the tax judgment sale, redemption and 
 forfeiture record, the list of delinquent lands and lots, which shall 
 be made out in numerical order, and contain all the information 
 necessary to be recorded, at least five days before the commence¬ 
 ment of the term at which application for judgment is to be made; 
 which book shall set forth the name of the owner, if known; the 
 proper description of the land or lot; the year or years for which 
 the tax or special assessments are due; the valuation on which 
 the tax is extended; the amount of the consolidated and other 
 taxes and special assessments; the costs and total amount of 
 charges against such land or lot. Said book shall also be ruled in 
 columns, so as to show the amount paid before the rendition of 
 judgment; the amount of judgment, and a column for remarks; the 
 amount paid before sale and after the rendition of said judgment; 
 the amount of sale, amount of interest or penalty, amount of costs, 
 amount forfeited to State, date of sale, acres or part sold, name of 
 purchaser, amount of sale and penalty, taxes of succeeding years, 
 interest and when paid, interest and costs, total amount of redemp¬ 
 tion, date of redemption, by whom redeemed, when deed executed, 
 and a column for remarks, or receipt of redemption money. 
 
 Sec. 146. On the first day of the term at which judgment on delin¬ 
 quent lands and lots is prayed, it shall be the duty of the collector 
 to report to the clerk all the lands or lots, as the case may be, upon 
 which taxes and special assessments have been paid, if any, from 
 the filing of the list mentioned in section one hundred and fifty-one 
 up to that time, and the clerk shall note the fact opposite each 
 tract upon which such payments have been made. The collector, 
 assisted by the clerk, shall compare and correct said list, and shall 
 make and subscribe an affidavit, which shall be, as nearly as may 
 be, in the following form; 
 
 I.. collector of the county of.. do solemnly swear (or aflfirra, 
 
 as the ease may be.) that the foregoing is a true and correct list of the delinquent lauds 
 
 and lots within the county of .upon which [ have been unable to collect the 
 
 taxes (and special assessments, interest and printer’s fees, if any,) charged thereon, as 
 required by law, for the year or years therein set forth; that said taxes now remain du© 
 and unpaid, as 1 verily believe. 
 
35 
 
 Said affidavit shall be entered at the end of the list, and signed 
 by the collector. 
 
 Sec. 147. All applications for judgment and order of sale for, 
 taxes and special assessments on delinquent lands and lots, shall be| 
 made at the June term of the county court. If, from any cause, 
 the court shall not be holden at the term at which judgment is' 
 prayed, or if at such term the judgment shall not be rendered, the' 
 cause shall stand continued; and it shall not be necessary to re¬ 
 advertise the list or notice required by law to be advertised, before 
 judgment and sale, but at the next regular term thereafter the court 
 shall hear and determine the matter; and if judgment is rendered, 
 the sale shall be made on the Monday specified in the notice, as 
 provided in section 138, such Monday to be fixed by the county 
 collector, in the notice. If, for any cause, the collector is 
 prevented from obtaining judgment at said term, it shall be 
 held to be legal to obtain judgment at any subsequent term of. 
 said court; but if the failure arises by the county collector’s not 
 complying with any of the requirements of this act, he shall be held 
 on his official bond for all damages and costs occasioned thereby: 
 Provided, that any such failure on the part of the county collector 
 shall not be allowed as a valid objection to the collection of any tax 
 or assessment, or to a rendition of judgment against any delinquent 
 lands and lots included in his application: And provided, further, 
 that on the application for judgment at such subsequent term, it 
 shall not be deemed necessary to set forth or establish the reasons 
 of such failure. 
 
 THE JUDGMENT. 
 
 Sec. 148. The court shall examine said list, and if defense 
 (specifying in writing the particular cause of the objection) be offered, by 
 any person interested in any of said lands or lots, to the entry of 
 judgment against the same, the court shall hear and determine the 
 matter in a summary manner, without pleadings, and shall pro¬ 
 nounce judgment as the right of the case may be. The court shall 
 give judgment for such taxes and special assessments and penalties 
 as shall appear to be due, and such judgment shall be considered 
 as a several judgment against each tract or lot, or part of a tract 
 or lot, for each kind of tax or special assessment included therein; 
 and the court shall direct the clerk to make out and enter an order 
 for the sale of such real property against which judgment is given, 
 which shall, as to all taxes against which objections have not been 
 sustained, be substantially in the following form: 
 
 Whereas, duo notice has be^^n given of the intended application for a judgment against 
 said liui'ls and lots, a id no sufll dent detense liaving been made or cause shown why 
 judgnxMit should noi be entered against said lands and lots for taxes (special assessments, 
 if ;iny,) interest, penalties and costs due and unpaid thereon for the year or years herein 
 set forth, therefor^ it is considered by the court ttiat judgment be and is hereby entered 
 against the aforesaid tract or tracts, or lots of land, or r)a ts of tracts or lots, as the case 
 may bf\ in favor of the People of the State of Illinois, for t he sura annexed to each, being 
 the amount of taxes ( uid special as«es-^menls. if any.) interest, penalties and costs due 
 sevorallv thereon; and it is ordered by the court that tlie said several tracts of land, or so 
 much of eacii of them as shall be sulU dent to satisfy the amount of taxes (and special as¬ 
 sessments, if any,) iuierest, penalties and costs annexed to them soverally, be sold as the 
 law d.rects. 
 
 Said order shall be signed by the judge. In all judicial proceed¬ 
 ings of any kind, for the collection of taxes and special assessments, 
 all amendments may be made which by law could be made in any 
 
36 
 
 personal action pending in such court, and no assessment of prop¬ 
 erty or charge for any of said taxes shall be considered illegal on 
 account of any irregularity in tdie tax list or assessment rolls, or on 
 account of the assessment rolls or tax lists not having been made, 
 completed or returned within the time required by law, or on account 
 of the property having been charged or listed in the assessment or 
 tax list without name, or in any other name than that of the right¬ 
 ful owner; and no error or informality, or defective exercise of power 
 in the proceedings of any of the officers connected with the 
 assessment, levying or collecting of the taxes, not affecting the 
 substantial justice of the tax itself, shall vitiate or in any manner 
 affect the tax or tlie assessment thereof; and any irregularity or in¬ 
 formality in the assessment rolls or tax lists, or in any of the pro¬ 
 ceedings connected with the assessment or levy of such taxes, or any 
 omission or defective act of any officer or officers connected with the 
 assessment or levying of such taxes, may be, in the discretion of the 
 court, corrected, supplied and made to conform to law by the court, 
 or by the person (in the presence of the court) from whose neglect 
 or default the same was occasioned. 
 
 Sec. 149. Any judgment for the sale of real estate for delinquent 
 taxes, rendered after the passage of this act, except as otherwise pro¬ 
 vided in this section, shall estop all panies from raising any objec¬ 
 tions thereto, or to a tax title based thereon, which existed at or 
 before the rendition of such judgment, and could have been presented 
 as a defense to the application for such judgment in the court wherein 
 the same was rendered; and as to all such questions the judgment 
 itself shall be conclusive evidence of its regularity and validity in all 
 collateral proceedings, except in cases where the tax or special 
 assessments have been paid or the real estate was not liable to 
 the tax or assessment. 
 
 Sec. 150. Appeals from the judgment of the court may be taken 
 during the same term to the Supreme Court, on the party praying 
 an appeal executing a bond to the People of the State of Illinois, 
 with two or more sureties to be approved by the court, in some 
 reasonable amount to be fixed by the court, conditioned that the 
 appellant will prosecute his said appeal with effect, and will pay 
 the costs which may finally be adjudged in the case. But no 
 appeal shall be allowed from any judgment for the sale of lands or 
 lots for taxes, nor shall any writ of error to reverse such judgment 
 operate as a supersedeas, unless the party praying such appeal or 
 desiring such writ of error shall, before taking such an appeal or 
 suing out such writ of error, deposit with the county collector an 
 amount of money equal to the amount of the judgment and costs. 
 If, in case of an appeal or suing out a writ of error, the judgment 
 shall be affirmed in whole or in part, the Supreme. Court shall 
 enter judgment for the amount of taxes, with damages not to ex¬ 
 ceed ten per cent., and order that the amount deposited with the 
 collector, as aforesaid, or so much thereof as may be necessary, 
 shall be credited upon the judgment so rendered, and execution shall 
 issue out of the Supreme Court for the balance of said judgment, 
 damages and costs. The clerk of the Supreme Court shall trans¬ 
 mit to the said county collector a certified copy of the order of 
 affirmance, and it shall be the duty of the collector, upon receiving 
 
the same, to apply so much of the amount deposited with him, as 
 aforesaid, as shall be necessary to satisfy the amount of the judg¬ 
 ment of the Supreme Court, and to account for the same as col¬ 
 lected taxes. If the judgment of the county court shall be reversed 
 and the cause remanded for a rehearing, and if upon the rehearing 
 judgment shall be rendered for the sale of the lands or lots for 
 taxes, or any part thereof, and such judgment be not appealed 
 from, or a writ of error prosecuted with supersedeas issued thereon, 
 as herein provided, the clerk of the county court shall certify to the 
 county collector the amount of such judgment, and thereupon it 
 shall be the duty of the county collector to certify to the county 
 clerk the amount deposited with him, as aforesaid, and the county 
 clerk shall credit 'the said judgment with the amount of such 
 deposit, o-r so much thereof as will satisfy the judgment, and the 
 county collector shall be chargeable with, and accountable for, the 
 amount so credited, as collected taxes. Nothing herein contained 
 shall be construed as requiring an additional deposit in case of 
 more than one appeal or writ of error being prosecuted in said pro¬ 
 ceedings. If, upon a final hearing, judgment shall be refused for 
 the sale of lands or lots for the taxes, or any part thereof, the col¬ 
 lector shall pay over to the party who shall have made said deposit, 
 or his legally authorized agent or representatives, the amount of 
 the deposit, or so much thereof as shall remain after the satisfac¬ 
 tion of the judgment against the premises in respect of which such 
 deposit shall have been made. 
 
 Sec. 151. If judgment is rendered by any court, at any time, 
 against any lands or lots, for any tax or special assessment, the 
 county collector shall, after publishing a notice for sale, in compli¬ 
 ance with the requirements of section 138,’proceed to execute such 
 judgment by the sale of lots and lands against which such judg¬ 
 ment has been rendered: Provided, hoivevcr, that in case of an appeal 
 from any such judgment, the collector shall not sell until such ap¬ 
 peal is disposed of. 
 
 Sec. 152. Any person owning or claiming lands or lots upon which 
 judgment is prayed, as provided in this act, may, in person or by 
 agent, pay the taxes, special assessments, interest and costs due 
 thereon, to the county collector of the county in which the same are 
 situated, at any time before sale. 
 
 THE PROCESS. 
 
 Sec. 153. On the day advertised for the sale, the county clerk, as¬ 
 sisted by the collector, shall carefully examine said list upon which 
 judgment has been rendered, and see that all payments have been 
 properly noted thereon, and said clerk shall make a certificate to be 
 entered on said record, following the order of court, that such 
 record is correct, and that judgment was rendered against the prop¬ 
 erty therein mentioned for the taxes, interest and costs due thereon, 
 which certificate shall be attested by the clerk under seal of the 
 court, which record, so certified, shall be the process on which all 
 
38 
 
 real property or any interest therein shall be sold for taxes, special 
 assessments, interest and costs due thereon, and may be substantially 
 in the following form: 
 
 I.-.clerk of the county court in and for the countv 
 
 ... ...do hereby certify that the foregroing is a true and correct record of 
 
 the delinquent real estate in said county, against which judgment and order of sale was 
 
 duly entered in the county court of said county, on the.day of. 18 
 
 for the amount of the taxes, special assessments, interest and costs due severally Thereon 
 as therein set forth, and that the judgment and order of court in relation thereto fully 
 appears on said record. 
 
 THE SALE. 
 
 Sec. 154. The county clerk, in person or by deputy, shall attend 
 all sales of real estate for taxes, made by the collector, and shall 
 assist at the same. 
 
 Sec. 155. When any tract or lot shall be sold, it shall be the 
 duty of the clerk to enter on the record aforesaid, the quantity sold 
 and the name of the purchaser, opposite such tract or lot, in the 
 blank columns provided for that purpose; and when any' such prop¬ 
 erty shall be redeemed from sale, the clerk shall enter the name of 
 the person redeeming, the date and the amount of redemption, in the 
 proper column. 
 
 Sec. 156. All tracts or lots forfeited to the State at such sale, 
 as hereinafter provided, shall be noted on said record. 
 
 Sec. 157. The collector, in person or by deputy, shall attend at 
 the court house in his county on the day specified in the notice for 
 the sale of real estate for taxes, and then and there, between the 
 hours of ten o’clock in the forenoon and four o’clock in the after¬ 
 noon, proceed to offer for sale, separately and in consecutive order, 
 each tract of land or town or city lot in the said list on which the 
 taxes, special assessments, interest or costs have not been paid. 
 The sale shall be continued from day to day until all the tracts or 
 lots in the delinquent list shall be sold or offered for sale. 
 
 Sec. 158. The person at such sale offering to pay the amount 
 due on each tract or lot for the least undivided interest thereof, 
 shall be the purchaser of such interest. 
 
 Sec, 159. Every tract or lot so offered at public sale, and not 
 sold for want of bidders, shall be forfeited to the State of Illinois. 
 
 Sec. 160. If any collector, by himself or deputy, shall fail to 
 attend any sale of lands or lots advertised according to the provis¬ 
 ions of this act, and make sale thereof as required by law, he shall 
 be liable to pay the amount of taxes, special assessments and costs 
 due upon the lands or lots so advertised. Said collector may after¬ 
 wards advertise and sell such delinquent property to reimburse him¬ 
 self for the amount advanced by him; but at no such sale shall 
 there be any property forfeited to the State. 
 
 Sec. 161. No sale of real estate for taxes shall be considered in¬ 
 valid on account of the taxes having been charged in any other 
 name than that of the rightful owner. 
 
 Sec. 162. The person purchasing any tract or lot, or any part 
 thereof, shall forthwith pay to the collector the amount chaiged on 
 such tract or lot, and, on failure so to do, the said tract or lot shall 
 
39 
 
 11)6 again offered for sale in the same manner as if no such sale 
 had been made; and in no case shall the sale be closed until pay¬ 
 ment is made, or the tract or lot again offered for sale. 
 
 Sec. 163. The county clerk, on being requested so to do, shall 
 make out and deliver to the purchaser of any lands or lots sold as 
 aforesaid, a certihcate of purchase, to be countersigned by the col¬ 
 lector, describing the land or lot sold, or interest therein, as the 
 same was described in the delinquent list, the date of such sale, the 
 amount of taxes, special assessments, interest and costs for which 
 the same was sold, and that payment has been made therefor. If 
 any person shall become the purchaser of more than one tract or 
 lot, he may have the wdiole or one or more of them included in one 
 certificate. Such certificate of purchase shall be assignable by in¬ 
 dorsement, and an assignment thereof shall vest in the assignee, or 
 his legal representatives, all the right and title of the original pur¬ 
 chaser. 
 
 Sec. 164. When any county, city, town, village or school district is 
 entitled to any part of the taxes or special assessments for which 
 any real property is offered for sale under this act, as delinquent 
 lands or lots, it shall be lawful for such county, city, town, village 
 or school district to purchase said real estate; and by its agents or 
 officers give notice, and make the necessary affidavit for obtaining 
 a deed under such purchase, and may acquire title to the real estate 
 so purchased, and convey the same, as individuals may do: Fro- 
 mcled, every county, city, town, village and school district acquiring 
 title to any real estate under this section, if the same be not other¬ 
 wise disposed of, shall, at least once in each year, offer it at 
 public sale, for cash. The time, place, and terms of sale shall be 
 advertised as in case of sheriff’s sale of real estate under execution. 
 
 Sec. 165. Whenever it shall be made to appear, to the satisfac¬ 
 tion of the county clerk, that any tract or lot was sold which was 
 mot subject to be taxed, or upon which taxes or special assessments 
 had been paid previous to the sale, he shall make an entry oppo¬ 
 site to such tracts or lots, in the tax judgment sale and redemption 
 record, that the same was erroneously sold, and such entry shall be 
 prima facie evidence of the fact therein stated. 
 
 Sec. 166. The county clerk is hereby required to make an index 
 to tax sale records in a book, which shall be furnished by the 
 -county; which index shall be kept in the county clerk’s office as a 
 public record, open to the inspection of all persons during office 
 hours. 
 
 Sec. 167. The county clerk shall, within twenty days after any 
 sale for taxes, make out and transmit to the Auditor a transcript 
 of the sales, which shall be written on blanks to be furnished by 
 the Auditor. The clerk shall certify to the correctness of said 
 transcript, under the seal of his office. Said list shall not include 
 any tracts or lots forfeited to the State at such sale. The county 
 clerk, for failure to make out, furnish or forward said list, as herein 
 required, shall be deemed guilty of a misdemeanor, and on convic¬ 
 tion thereof, be fined in any sum not less than three hundred dol¬ 
 lars nor more than five hundred dollars. 
 
40 
 
 THE REDEMPTION. 
 
 Sec. 168. Real estate, or any interest therein, sold under the 
 provisions of this act, may be redeemed by any person at any lime 
 before the expiration of two years from the date of the sale, by pay¬ 
 ment, in any money receivable for taxes, to the county clerk of the 
 proper county, the amount for which the same was sold, with interest 
 thereon at the rate of twenty-five per cent, per annum from the day 
 of the sale: Frovided, that no redemption shall be allowed for less 
 than the amount of the purchase money and ten per cent, thereof 
 in addition thereto. And the person redeeming shall, in addition to 
 the redemption money, also pay the clerk the amount of all taxes 
 and special assessments accramg upon the land after such sale, 
 paid by the purchaser thereat, or his assignee, with interest thereoo 
 at the rate of ten per cent, per annum from the date of the pay¬ 
 ment of any such tax or special assessment. If the real property 
 of any minor, idiot or insane person be sold for non-payment of any 
 taxes or special assessments, and the same is not redeemed as above 
 provided, it may be redeemed at any time wdthin one year after the 
 disability of the owner is removed, by the ow’ner or his legal repre¬ 
 sentative, by paying, first, the amount for which the land was sold, 
 wdth interest thereon at the rate of twenty per cent, per annum for 
 two years, and at the rate of ten per cent, per annum thereafter 
 until the redemption; and second, all the taxes and assessments 
 paid by the purchaser at the tax sale after the sale, with interest 
 thereon at the rate of ten per cent, per annum. Any redemption 
 made hereunder shall inure to the benefit of the owner of the land 
 redeemed, who shall be liable to the party redeeming for the amount 
 of the redemption money. 
 
 Sec. 169. If the purchaser of any real estate sold for any tax or 
 special assessment, or his assignee, shall suffer the same to be for¬ 
 feited to the State, or again sold for any tax or special assessment 
 before the expiration of two years from the date of the sale to him, 
 he shall thereby lose and forfeit all right to a deed for the property, 
 and a return of any part of the purchase money or taxes paid by 
 him on such property. And the sale thereof and certificate of pur¬ 
 chase shall thence be held invalid, and any deed made thereunder 
 shall be utterly void. The property, if sold, may be redeemed from 
 the last sale as provided for in the preceding section. 
 
 Sec. 170. The receipt of the redemption money of any tract of 
 land or lot, or any interest therein, by any purchaser, or the return 
 of the certificate of purchase for cancellation, shall operarte as a re¬ 
 lease of all the claim to such tract or lot under or by virtue of the 
 purchase. 
 
 THE deed. 
 
 Sec. 171. Hereafter no purchaser of any land, town or city lot, 
 or interest therein, at any sale of lands or lots, or interest 
 therein, for taxes or special assessments, made under the laws 
 of this State, or his assignee or legal representative, shall bo 
 entitled to a deed for lands or lots so purchased, until the following con¬ 
 ditions have been complied with, to-wit: Such purchaser, assignee or 
 legal representative shall serve or cause to be served a written or 
 printed, or partly written or partly printed, notice of such purchase on 
 every person in actual possession or occupancy of such land or lot; 
 
41 
 
 also the person in whose name the same was taxed or specially as- 
 sessed, if, upon diligent inquiry, he or she can be found in the 
 county; also, the owners of or parties interested in said land or lot, 
 if they can, upon diligent inquiry, be found in the county, at least 
 three months before the expiration of the time of redemption on such 
 sale; in which notice he shall state wdien he purchased the land or 
 lot, in whose name taxed, the description of tiie land or lot he has 
 purchased, for what year taxed or specially assessed, and when the 
 time of redemption will expire; which notice shall be served by the 
 sheriff, coroner, or any constable of the proper county, by deliver¬ 
 ing a true copy thereof, in person, to the party or parties to be 
 notified, wdthin the time above prescribed, and he shall make a 
 proper return on the original notice of such service, showing the 
 time and manner of the service, and upon whom served; which re- 
 turn shall be prima facie evidence of the facts therein stated. If 
 no person is in possession or occupancy of such land or lot, and the 
 person in whose name the same was taxed or specially assessed, 
 upon-diligent inquiry, which shall be made by the purchaser, his 
 assignee or the agent of either, cannot be found in the county, or 
 the owners of or parties interested in said land or lot, or their 
 agents in charge of the same, upon diligent inquiry, cannot be found 
 in the county, then such person or his assignee shall publish such 
 notice in some new^spaper printed in such county, and if no news¬ 
 paper is printed in said county, then in the newspaper that is pub¬ 
 lished in this State nearest to the county seat of the county in 
 which such land or lot is situated, which notice shall be inserted 
 three times, the first time not more than five months and the last 
 time not less than three months, before the time of rede-mption 
 shall expire: Prosidecl, hoivever, that if the owners of said land or 
 lot, or the parties interested therein, cannot be found in the county, 
 and the person in the actual occupancy is tenant to or is in pos¬ 
 session under the owner or party interested therein, then service of 
 said notice upon such tenant or occupant shall be deemed service 
 upon the owner or party interested: And provided, further, 
 that if the owners or parties interested are unknown to such pur¬ 
 chaser or his assignee, after such diligent inquiry, then the said 
 publication, as to them, may be to the unknown owner or parties 
 interested. 
 
 Sec. 172. Every such purchaser, assignee or legal representative, by 
 himself or agent, shall, before he shall be entitled to a deed, make an affi¬ 
 davit of his having complied with the conditions of the foregoing section, 
 stating particularly the facts reked on as such compliance, which 
 affidavit shall be delivered to the person authori;:ed by law to execute 
 such tax deed, and which shall by him be filed with the officer 
 having custody of the record of the lands and lots sold for taxes 
 and entries of redemption in the county where such lands or lots 
 shall lie, to be by such officer entered on the records of his office 
 and carefully preserved among the files of his office, and which 
 record or affidavit shall be jirima facie evidence that such notice 
 has been given. The clerk shall be entitled to the same fee for 
 recording the same that may be allowed by law for recording deeds. 
 Any person swearing falsely in such affidavit shall be deemed guilty 
 of perjury, and punished accordingly. 
 
42 
 
 Seo. 173. In case any person sball be compelled to publish 
 such notice in a newspaper, then before any person who may have 
 a right to redeem such lands or lots from such sale shall be per¬ 
 mitted to ledeem, he shall pay the officer or person who by law is 
 authorized to receive such redemption money, the amount paid for 
 printer’s fee for publishing such notice, and in case of personal service 
 he shall also pay the fees of the officer for serving the notice, not ex¬ 
 ceeding one dollar, and printer’s fee for publishing such notice, for the 
 use of the person compelled to publish such notice as aforesaid. The 
 fee for such publication shall not exceed one dollar for each tract 
 or lot contained in such notice. 
 
 Sec. 174. At any time after the expiration of two years from 
 date of sale of any real estate for taxes or special assessments, if 
 the same shall not have been redeemed, the county clerk, on re¬ 
 quest, and on the production of the certificate of purchase, and 
 upon compliance with the three preceding sections, shall execute 
 and deliver to the purchaser, his heirs or assigns, a deed of convey¬ 
 ance for the real estate described in such certificate. 
 
 Sec. 175. When any person shall 'hold more than one certificate 
 of purchase made at the same sale, and for the same year's tax or special 
 assessment, the clerk shall, on the request of the holder of such 
 -certificates, include as many tracts or lots described therein in the 
 deed of conveyance as such person may desire, and for which deed 
 the county clerk shall have a fee of fifty cents for each certificate 
 embraced therein: Provided, that no greater fee than three dollars 
 shall be charged upon any one deed. 
 
 Sec. 176. The deed so made by the county clerk under the 
 official seal of his office shall be recorded in the same manner as 
 other conveyances of real estate, and shall vest in the grantee, his 
 heirs and assigns, the title of the property therein described without 
 further acknowledgment or evidence of such conveyance, and said 
 conveyance shall be substantially in the following form: 
 
 STATE OF ILLINOIS. I 
 
 .County, j ^ * 
 
 Whereas, at a public sale of real estate for the non-payment of taxes, made in the 
 
 -county aforesaid, on the.day of.. A. D. 18 , the following described real estate 
 
 was sold, to-wit: (hero place description of real estate conveyed); and whereas, the same 
 not having been redeemed from said sale, and it appearing that the holder of the certifl- 
 •cate of purchase of said real estate has complied with the laws of the State of Illinois 
 necessary to entitle (insert him, her or them) to a deed for said real estate: Now, therefore, 
 know ye, that I,.county clerk of said county of.. in consideration of the 
 
 g remises and by yirtue of the statutes of the State of Illinois in such cases provided, do 
 ereby convey unto.. his heirs and assigns, forever, the said real estate hereinbe¬ 
 
 fore described, subject, however, to any redemption provided by law. 
 
 Given under my hand and the seal of our court this.day of.A. D. 18.. 
 
 .County Clerk. 
 
 Sec. 177. Deeds executed by the county clerk, as aforesaid, shall 
 be prlma facie evidence, in all controversies and suits in relation to 
 the right of the purchaser, his heirs or assigns to the real estate 
 thereby conveyed, of the following facts: First, That the real estate 
 conveyed was subject to taxation at the time the same was assessed, 
 and had been listed and assessed at the time and in the manner requirecl 
 by law. Second, That the taxes or special assessments were not 
 paid at any time before the sale. Third, That the real estate con¬ 
 veyed had not been redeemed from the sale at the date of the deed. 
 Fourth, That the real estate was advertised for sale in the manner 
 
43 
 
 and for the length of time required by law. Fifth, That the real 
 estate was sold for taxes or special assessments, as stated in the 
 deed. Sixth, That the grantee in the deed was the purchaser or 
 assignee of the purchaser. Seventh, That the sale was conducted in 
 the manner required by iaw. Provided, that any judgment or decree 
 of court, setting aside any tax deed procured under this act, shall pro¬ 
 vide that the claimant shall pay to the party holdiog such tax deed all 
 taxes and legal costs, together with all penalties, as provided by law, 
 as it shall appear the holder of such deed, or his assignors, shall have 
 properly paid or be entitled to in procuring such deed, before such 
 ■claimant shall have the benefit of such judgment or decree. 
 
 Sec. 178. Unless the holder oh the certificate for real estate 
 purchased at any tax sale under this act, takes out the deed as 
 entitled by law, and files the same for record within one year from 
 and after the time for redemption expired, the said certificate or 
 deed, and the sale on which it is based, shall, from and after the 
 expiration of such one year, be absolutely null. If the holder of 
 such certificate shall be prevented from obtaining such deed by 
 injunction or order of any court,* or by the refusal of the clerk to 
 execute the same, the time he is so prevented shall be excluded 
 from the computation of such time. And in all cases where a deed 
 is made more than one year after the time for redemption has 
 expired it shall be the duty of the clerk making the same to recite 
 briefly therein the cause of such delay, and also enter the same on 
 the certificate of purchase. And if it clearly appears, from the 
 recitals therein, that the delay in taking out the deed was occa¬ 
 sioned by one or more of the causes above specified, such recitals 
 shall be deemed prima facie evidence that the party was lawfully 
 entitled to the deed. But all tax deeds executed more than one 
 year after the time of redemption expires, unless they contain such 
 recitals, shall be absolutely void. 
 
 SETTLEMENTS. 
 
 Sec. 179. Town and district collectors shall, every thirty days, 
 when required to do so by the proper authorities of incorporated 
 towns, cities and villages, road and school districts, for which any 
 tax is collected, render to said authorities a statement of the amount 
 of each kind of tax collected for the same, and at the same time 
 pay over to such authorities the amount so shown to be collected. 
 
 Sec. 180. Such town and district collectors shall, every thirty 
 days, render a similar account of the State and county taxes to 
 the county collectors, and at the same time pay over the amount of 
 such taxes to said county collector. 
 
 Sec. 181. Said town and district collectors shall pay over the 
 tow'n, road, school and other local taxes, as may be directed in the 
 warrant attached to the collector’s book. 
 
 Sec. 182. Each town and district collector shall make final set¬ 
 tlement for the towmship, district, city, village and town taxes 
 charged in the tax books, at or before the time fixed in this act for 
 paying over and making final settlement for State and county taxes 
 collected by them. In such settlements said collectors shall be en¬ 
 titled to credit for the amount of their commissions on the amount 
 collected, and for the amohnt uncollected on the tax books, as may 
 be determined by the settlement with the county collector. 
 
44 
 
 Sec. 183. The officer to whom any such moneys may be paid, 
 under the preceding sections, shall deliver to the collector duplicate 
 receipts therefor. 
 
 Sec. 184. Town and district collectors shall return the tax books 
 and make final settlement for the amount of taxes placed in their 
 hands for collection, on or before the tenth day of March next after 
 receiving the tax books: Provided, that the county collector may, 
 prior to said day, notify, in WTiting, the several town or district 
 collectors upon what day, within twenty days after the tenth day 
 of March, they shall appear at his office and make final settlement; 
 and any collector refusing or neglecting to comply with the terms 
 of this section shall be liable to a penalty of $25 a day for every 
 day he is in default, to be recovered in the name of the people, in 
 any court of competent jurisdiction; and it shall be the duty of the 
 county collector to enforce such penalties. And they shall, at the 
 same time, deliver the tax books to the county collector. There 
 shall be set down in proper columns, opposite each assessment of 
 real or personal property, the amount of tax paid, the amount 
 unpaid, the date of payment and by whom paid. There shall also 
 be set down opposite to each unpaid amount of tax on personal 
 property, the cause of failure to collect the same. 
 
 Sec. 185. When such tax books are returned to the county 
 collector, all the columns therein shall be accurately footed up, and 
 a summary thereof added showing the amount of each description 
 of tax collected, and the disposition made thereof. The collector shall 
 file therewith the proper vouchers for all credits claimed by him. 
 He shall also file statement, under oath, that the amounts returned 
 in his book as unpaid, are still unpaid; that he has used due dili¬ 
 gence to collect all taxes on personal property; and that the 
 causes of delinquency and error noted are true and correct. Upon 
 the filing of said book, the county collector shall allow the town 
 or district collector credit for the amount of taxes remaining unpaid. 
 He shall also credit him with all payments properly made by him, 
 and for which proper vouchers are filed, and with the commissions 
 to which he is by law entitled. 
 
 Sec. 186. Each town or district collector shall particularly note, 
 in his returns to the county collector, all cases of personal prop¬ 
 erty tax that he was unable to collect, which can be made from 
 real estate of the persons owing such tax. 
 
 Sec. 187. If the town or district collector shall fail to appear 
 and make final settlement, or pay over the amount in his hands 
 when required in this act, the county collector shall forthwith cause 
 the bond of such collector to be put in suit, and recovery may be 
 had thereon for the sum due for all taxes and special assessments, 
 and twenty-five per cent, thereon as damages, with costs of suit. 
 
 Sec. 188. Upon the final settlement of the amount of taxes 
 directed to be collected by any collector, in any of the towns or 
 districts in this State, the county collector shall, if requested, give 
 to such collector, or any of his securities, a satisfaction piece, in 
 writing. 
 
 Sec. 189. Such satisfaction piece may be recorded in the re¬ 
 corder’s office, and when so recorded shall operate as a discharge 
 
45 
 
 of the securities as to such taxes and the lien upon the property of 
 the collector, except as to all suits commenced upon such bond 
 within three years after the recording of the same. 
 
 Sec. 190. On or before the tenth day of April, annually, after 
 he has made settlement with town or district collectors, the county 
 collector shall make a sworn statement showing the total amounts 
 of each kind of tax received by him from town or district collectors, 
 and the total amount of each collected by himself—which statement 
 shall be filed in the office of the county clerk. 
 
 Sec. 191. The clerk shall immediately, on the receipt of such 
 statement, certify to the Auditor, and to other proper authorities 
 or persons, the amount for which the collector is required to settle 
 with them severally. 
 
 Sec. 192. The county collector shall, on or before the fifteenth 
 day of April following, pay over to the State Treasurer the taxes in 
 his hands, payable to the State treasury, as shown by the state¬ 
 ment required by the foregoing section. 
 
 Sec. 193. He shall, within the same time, pay over to the other 
 proper authorities or persons the amounts so shown to be in his 
 hands, and payable to them. 
 
 Sec. 194. Within thirty days after any tax sale, the collector shall 
 file a written statement thereof with the county clerk, showing the 
 date of sale, the property sold, to whom sold, and the amount 
 received on each tract or lot; and the clerk shall charge the collector 
 with the whole amount of taxes and special assessments received by 
 him from such sales, and also credit him with any vouchers he 
 may file showing payments to the parties entitled to such taxes or 
 special assessments. It shall also be the duty of the clerk to note 
 such sales and the date thereof on the record of the last forfeiture 
 and opposite each tract or lot. In case any tract or lot at such 
 sale shall sell for less than the amount of the decree and costs 
 against it, the costs shall be paid in full, and the balance applied 
 pro rata to the several kinds of taxes included in the decree; and if 
 any tract or lot sells for more than the amount of the decree and 
 costs, the collector shall pay the overplus to the owner of the prop¬ 
 erty sold, or his heirs or legal representatives. 
 
 Sec. 195. It shall be the duty of the county clerk, annually, 
 when he makes return of the amount of taxes levied, to report to 
 the Auditor the amount due the State on account of the redemp- 
 lion of forfeited property, and money received under sections 222 and 
 224, and said Auditor shall charge the same to the collector. If the col¬ 
 lector who received said redemption money shall be succeeded in 
 office, he shall pay the amount in his hands over to his successor, 
 who shall pay said amount into the State treasury when he settles 
 for the taxes of the current year. 
 
 Sec. 196. On or before the third Monday in June, annually, the 
 county collector shall make out and file with the county clerk a 
 statement in writing, setting forth, in detail, the name of each per¬ 
 son charged with personal property tax which he has been unable 
 to collect, by reason of the removal or insolvency of the person 
 charged with such tax, the value of the property, and the amount 
 
of tax, the cause of inability to collect such tax, in each separate 
 case, in a column provided in the list for that purpose. Said col¬ 
 lector shall, at the same time, make out and tile with the county 
 clerk a similar detailed list of errors in assessment of real estate, 
 and errors in footing of tax books, giving in each case a descrip¬ 
 tion of the property, the valuation and amount of several taxes and 
 special assessments, and cause of error. The truth of the state¬ 
 ments contained in such lists shall be verified by affidavit of the 
 county collector. County collectors, in cases of removals and in¬ 
 solvencies, may give, as the cause of inability to collect, the same 
 cause as sworn to by the town or district collectors, stating in their 
 return the fact that such was the statement made by the town or 
 district collector, and that such tax still remains uncollected. 
 
 Sec. 197. If any lands or lots shall be forfeited to the State for 
 taxes or special assessments, the collector shall be entitled to a 
 credit in his final settlement for the amount of the several taxes 
 and special assessments thereon, the county to allow the amount 
 of printer’s fees thereon, and be entitled to said fees, so allowed, 
 when collected. 
 
 Sec. 198. On the third Monday in July, annually, the county 
 board shall settle with and allow the county collector credit for 
 such allowance as he may be legally entitled to. 
 
 Sec. 199. If there be no session of the county board held at the 
 proper time for settling and adjusting the accounts of the county 
 collector, it shall be the duty of the collector to file the lists with 
 the county clerk, who shall examine said lists and correct the 
 same, if necessary, in like manner as said board is required to do. 
 Said county clerk shall make an accurate computation of the value 
 of the property, and the amount of the delinquent tax and special 
 assessments returned, for which the collector is entitled to credit. 
 
 Sec. 200. The county clerk shall immediately, in either case, 
 certify to the Auditor the valuation of property, and the amount of 
 State taxes due thereon, for which the collector may be allowed 
 credit. 
 
 Sec. 201. The county clerk shall also, at the same time, certify 
 to the several authorities or persons with whom the county collector 
 is to make settlement, showing the valuation of property and amount 
 of taxes and special assessments due thereon, allowable to said col¬ 
 lector in the settlement of their several accounts. 
 
 Sec. 202. The Auditor and other proper authorities or persons 
 shall, in their final settlements with the collector, allow him credit 
 for the amount so certified: Provided, that if the Auditor or such 
 other proper authorities or persons shall have reason to believe that 
 the amount stated in said certificate is not correct, or that the 
 allowance was illegally made, he or they shall return the same for 
 coirection; and when the same shall appear to be necessary in the 
 opinion of the Auditor or such other proper authorities or persons, 
 he or they shall designate and appoint some competent person to 
 examine the collector’s books and settlement, and the person so 
 designated and appointed shall have access to the collector’s books 
 and papers appertaining to such collector’s office or settlement, for 
 the purpose of making such examination. 
 
47 
 
 Sec. 203. In all cases when the adjustment is made with the 
 county clerk, the county board shall, at the first session thereafter^ 
 examine such settlement, and if found correct shall enter an order 
 to that effect; but if any omission or error is found, said board shall 
 cause the same to be corrected, and a correct statement of the facts 
 in the case forwarded to the Auditor and other proper authorities 
 or persons, who shall correct and adjust the collector’s accounts 
 accordingly. 
 
 Sec. 204. The failure of any county collector to obtain judg¬ 
 ment shall not prevent him from presenting his statement of credits,, 
 and making settlement for taxes and special assessments in his 
 hands, at the time required by this act; but if, from no fault of 
 the collector, he fail to obtain judgment and sale of delinquent real 
 estate at the time required by this act, he shall be allowed, in his 
 settlements, a temporary credit for the amount of taxes and special 
 assessments in such delinquent list, which delinquent taxes and 
 special assessments shall be accounted for and paid immediately 
 after sale is had. 
 
 Sec. 205. The county collector shall report and pay over the 
 amount of tax and special assessments due to towns, districts, 
 cities, villages, corporations and persons, collected by him on delin¬ 
 quent property, at least once in every ten days, when demanded by 
 the proper authorities or persons. 
 
 Sec. 206, The county collector shall, on the first of every months 
 report to the county clerk, in writing, the amount of county tax re¬ 
 ceived by him during the preceding month, showing what amount 
 of said tax was received in money, and what amount in county or¬ 
 ders and jury certificates. The county collector shall keep his ac¬ 
 count as collector of taxes separate from his account as county 
 treasurer. He shall credit his account as collector with dhe amount 
 of his monthly reports to the county clerk, and with the amount of 
 insolvencies, removals, errors, forfeitures, and other credits allowed 
 him on settlement with the county board; and, as county treasurer, 
 he shall charge himself with the amount shown in his monthly re¬ 
 port to the county clerk, as aforesaid, and such other amounts as 
 may come into his hands as county treasurer; and he shall, as such 
 treasurer, at the close of each month, cancel the county orders and 
 jury certificates in his hands, and return the same with a descrip¬ 
 tive list, giving numbers, and amounts jjroperly footed, to the 
 county clerk, who shall carefully compare and file the same in his 
 office, subject to the order of the county board, and give the treas¬ 
 urer a receipt for the same, which receipt shall be the evidence 
 upon which the county treasurer shall take credit in his accounts 
 as such treasurer with the county, subject to the approval of the 
 county board. The county board shall examine such account and 
 vouchers, at such time or times, by committee or otherwise, as may 
 be deemed requisite. 
 
 Sec. 207. If any county collector fails to make the reports and 
 payments hereinbefore required, for five days after the time specified 
 for that purpose, or after demand made as aforesaid, the Auditor, 
 or such other authorities or persons, may bring suit upon the col¬ 
 lector’s bond. 
 
48 
 
 Sec. 208. Each county clerk shall keep an 'account with the 
 county collector, charging him with the amount of county tax placed 
 in his hands for collection, and with the county tax received by 
 him from sales and redemptions of forfeited property, and with any 
 other funds belonging to the county that shall come into the col¬ 
 lector’s hands, and shall credit him wdth the amounts, ascertained 
 as required in the preceding section, charged to the county treas¬ 
 urer’s account monthly; also, with amount of county tax on insol¬ 
 vencies, removals, errors, forfeited property, etc., whenever ascer¬ 
 tained in the manner required by this act. The county clerks shall 
 also keep a treasurer’s account with the county treasurers of their 
 respective counties. The treasurer shall be charged with the amount 
 of money, county orders and jury ceitihcates reported in the col¬ 
 lector’s monthly statement required to be made in the preceding . 
 section, and all amounts paid to the county treasurer from other 
 sources than the county revenue tax; and it is hereby made the 
 duty of all persons paying money into the county treasury, for all 
 purposes except the county taxes, to first obtain from the county 
 clerk an order on the treasurer to receive the same; and the treas¬ 
 urer shall give the person so paying, duplicate receipts therefor, one 
 of which shall be countersigned by the county clerk, and retained 
 by the person paying over the amount, and the other filed in the 
 county clerk’s ofiice, and the amount thereof charged against the 
 treasurer. The treasurer’s account shall be credited, monthly, with 
 the amount of county orders and jury certificates canceled and filed 
 in the county clerk’s ofiice, as required by section 206. 
 
 Sec. 209. The county clerk shall make out and deliver to the 
 county collector, as soon as adjustment is made with the county 
 board or county clerk, annually, the statements, certificates and 
 lists appertaining to the settlement of the accounts of such collec¬ 
 tor ; which statement, certificates and • lists shall be made out in 
 proper form, under his seal of office, on blanks which it is hereby 
 made the duty of the Auditor to furnish, annually, for that pur¬ 
 pose. The collector shall deliver the same at the office of the Audi¬ 
 tor, and make a final settlement of his accounts, and pay the 
 amount due the State into the State treasury on or before the first 
 day of August next after receiving the tax books: Provided, that in 
 all cases where the statements, certificates and lists appertaining to 
 the final settlement of a collector are on file with the Auditor, on 
 or before the first day of August, the Auditor shall not charge interest 
 on the balance found due on the account of such collector, for fif¬ 
 teen days after mailing said Auditor’s statement showing balance 
 due the State on such collector’s account: Provided, further, that 
 this section shall not be held to relieve any collector from the pay¬ 
 ment of interest charged on his account by reason of failure to make 
 payment to the State at other time or times, as required by this or 
 any other act of the General Assembly of this State. 
 
 Sec. 210. The county clerk shall furnish a duplicate copy of said 
 statement, duly certified, whenever requested so to do by the Auditor. 
 If the statement of credits herein required, or any of the items 
 therein, are objected to by the Auditor, he shall return .the state¬ 
 ment to the county clerk, stating his objections, and said clerk shall 
 examine and correct or explain the same satisfactorily, and return 
 the statement to said Auditor. 
 
49 
 
 Sec. 211. If any collector shall, by his own neglect, fail to obtain 
 judgment at the June term of the county court, or shall fail to pre¬ 
 sent his list of delinquencies on personal property, or errors in as¬ 
 sessment of real estate, at the time required by this act, he shall 
 lose the benefit of any abatement to which he might have been en¬ 
 titled, and shall pay to the State and county the full amount 
 charged against him, after deducting the fees allowed by this act for 
 collecting and paying over taxes. If the county court is not held at 
 the June term, the collector shall have further time to pay over the 
 amount due on the delinquent list. 
 
 Sec. 212. If any collector shall have paid, or may hereafter 
 pay into the State treasury, any greater sum or sums of money 
 than are or may be legally and justly due from such collector, after 
 'deducting abatements and commissions, the Auditor shall issue his 
 warrant for the amount so overpaid, which shall be paid on said 
 warrant out of the fund or funds so overpaid. 
 
 Sec. 213. Upon ascertaining the amount due to the State from 
 any collector or other person, the Auditor shall give such person a 
 statement of the amount to be paid, and upon the presentation of 
 such statement to the State Treasurer, and the payment of the sum 
 stated to be due, the Treasurer shall give duplicate receipts there¬ 
 for, one of which shall be hied in the Auditor’s office, and entered 
 in a book to be kept for that purpose, and the other shall be 
 countersigned by the Auditor and delivered to the person making 
 the payment; and no payment shall be considered as having been 
 made until the Treasurer’s receipt shall be countersigned by the 
 Auditor as aforesaid. 
 
 Sec. 214. Any collector failing to pay into the State treasury 
 the amount due to the State on his account for State and other taxes, 
 at the time or times required by this act, shall pay interest at the 
 rate of ten per cent, per annum from the time the same became 
 due under this act until the same is paid; and it shall be the duty 
 of the Auditor to charge such interest to the account of every 
 collector failing to pay at the time or times required in this act. 
 In no case shall the Auditor be permitted to remit such interest, 
 unless satisfactory evidence from the county board is preFenfced to 
 him, showing, by official action taken by such board, lawful cause 
 why the collector could not pay over, in part or in whole, the 
 amount due on such collector’s account with the State. 
 
 Sec. 215. Upon the final settlement of any account with the 
 State, the Auditor shall give the collector duplicate certificates, 
 under his seal of office, setting forth that said collector has settled 
 and paid into the State treasury the full amount due from him on 
 said account; and it shall be the duty of the collector to file one 
 of said certificates in the office of the county clerk, on or before the 
 twentieth day of August next after receiving the tax books. If any 
 collector shall neglect or refuse to file one of said certificates ns above 
 required, the county clerk shall, or any surety on the collector’s 
 bond may, leave a written notice at the office of said collector, re¬ 
 quiring him to appear before the county board at the next session 
 thereof, and show cause why he has not filed the certificate afore¬ 
 said ; and if the collector shall not show that he has paid over the 
 —4 
 
50 
 
 full amount due from him, and ma<le a final settlement with the 
 State and county, or that he has a lawful excuse for failing to do 
 so, his office as collector and treasurer shall be declared vacant by 
 said board and the same filled as in other cases of vacancy by reason 
 of death or otherwise. 
 
 SUITS ON collectors’ BONDS. 
 
 Sec. ‘216. The bond of every county, town or district collector 
 shaU be held to be security for the payment by such collector to 
 the State treasurer, county treasurer, and the several cities, towns 
 and villages, and proper authorities and persons, respectively, of all 
 taxes and special assessments which may be collected or received by 
 him on their behalf, by virtue of any law in force at the time of 
 giving such bond, or that may be passed or take effect thereafter. 
 
 Sec. 217. Upon the failure of any collector to make settlement 
 with the Auditor, or to pay money into the State treasury, it shall 
 be the duty of the Auditor to sue the collector and his sureties upon 
 the bond of such collector, or to sue the collector in such form as 
 may be necessary, and take all such proceedings, either upon such 
 bond or otherwise, as may be necessary to protect the interests of 
 the State. 
 
 Sec. 218. When suit is instituted in behalf of the State, it may 
 be in either division of the Supreme Court, or in the Sangamon 
 county circuit court, or in any court of record in this State having 
 jurisdiction of the amount; and process may be directed to any 
 county in the State. In any proceeding against any officer or person 
 whose duty it is to collect, receive, settle for or pay over any of the 
 revenues of the State, whether the proceeding be by suit on the 
 bond of such officer or person, or otherwise, the court in which such 
 proceeding is pending shall have power, in a summary way, to com¬ 
 pel such officer or person to exhibit, on oath, a full and fair state¬ 
 ment of all moneys by him collected or received, or which ought to 
 be settled for or paid over, and to disclose all such matters and 
 things as may be necessary to a full understanding of the case; 
 and the court may, upon hearing, give judgment for such sum or 
 sums of money as such officer or person is liable in law or equity 
 to pay. And if, in a suit upon the bond of any such officer or per¬ 
 son, he or his sureties, or any of them, shall not for any reason be 
 liable upon the bond, the court may, nevertheless, give judgment 
 against such officer or person, or against such officer and such of 
 his sureties as are liable, for the amount he or they may be liable 
 to pay, without regard to the form of the action or pleadings. 
 
 Sec. 219. When suit has been instituted by the Auditor, any 
 party aggrieved may proceed under the judgment obtained upon the 
 bond, by writ of inquiry, as in other cases upon bonds. 
 
 Sec. 220. Counties, cities, towns, villages or corporate authori¬ 
 ties, or persons aggrieved, may pi’osecute suit against any collector 
 or other officer collecting or receiving funds for their use, by suit 
 upon the bond, in the name of the People of the State of Illinois, 
 for their use, in any court of competent jurisdiction, whether the 
 bond has been put in suit at the instance of the Auditor or any 
 other party; and in case of judgment thereon, the Auditor may, if 
 
51 
 
 he shall so elect, have a writ of inquiry, to ascertain any amount 
 that may be due to the State treasury from such officer. Counties, 
 cities, towns, villages, and other corporate authorities, or persons, 
 shall have the same rights, in any suits or proceedings in their be¬ 
 half, as is provided in case of suits by or in behalf of the State. 
 
 Sec. *221. The State shall pay like fees as are or may be allowed 
 by law in suits between individuals ; and in all cases when the State 
 is plaintiff, it shall advance and pay such fees in like manner as 
 individuals are required to advance and pay fees; and when the 
 State becomes tbe purchaser of real property sold on execution for 
 any debt due the State, the officer selling such real estate shall be 
 entitled to like commissions as he would have been entitled to had 
 such property been purchased by an individual,—said fees and com¬ 
 missions to be paid on the warrant of the Auditor, out of any money 
 in the treasury appropriated for that purpose; and when such fees, 
 are collected they shall be paid into the State treasury. 
 
 MISCELLANEOUS PROVISIONS. 
 
 Sec. 222. Eeal property forfeited to the State may be redeemed 
 by paying the amount, in lawful money, for which it was forfeited, 
 with interest at the rate of twenty per cent, per annum thereon. A 
 party wishing to redeem forfeited property may apply to the proper 
 county clerk, who shall issue an order to the collector directing 
 him to receive from the party the redemption money on such 
 property, stating the amount, and describing the property. Upon 
 presenting said order to the collector, he shall receive the money 
 and give the party duplicate receipts therefor, stating the amount 
 and from whom received and describing the real estate redeemed; 
 one of which shall be countersigned by the county clerk, and shall 
 be prima facie evidence of the redemption of said property; the other 
 shall be hied with the county clerk, who shall then make an entry 
 in the proper book and column, of such redemption, and shall also 
 in the proper book charge the collector with the amount of such 
 redemption money. 
 
 Sec. 223. If any real property forfeited to the State shall not be 
 redeemed before the county clerk makes up the collectors’ books for 
 the year, it shall be his duty, when making up the taxes and special 
 assessments due on such real property for the current year, to add 
 thereto the back taxes, special assessments, penalties and costs for 
 which it was forfeited, with twenty per cent, interest thereon, and 
 extend the aggregate amount upon the collectors’ books for that year 
 as taxes and special assessments are extended on other real estate; 
 and the collector shall collect the same and pay them over in like 
 manner as taxes on other real estate are collected and accounted 
 for. But if any lot or tract of land shall be divided and assessed to 
 several persons before the time of making up the amount of taxes 
 due on the same for the current year, the clerk shall apply to 'the 
 county assessor, who shall make and subscribe a certificate showing 
 the assessed value of the respective parts of such lot, or tract of land, 
 for the year or years for which the back taxes were extended; and 
 the clerk shall apportion such back taxes, interest, penalties and costs 
 to the respective parts of such lot or tract of land, in proportion to 
 
52 
 
 the assessed value of such parts as certified by the assessor, and 
 shall add the same to the tax of the current year on such, part: 
 Provided, the county clerk shall first carefully examine said* list of 
 forfeited real estate, and correct all errors which he may find therein 
 with respect to such property, on the taxes and special assessments 
 thereon, and such additions shall continue from year to year until 
 the taxes are paid, the property sold, or a bill filed against it under 
 the provisions of section 224 of this act. 
 
 Sec. 224. The taxes and special assessments on real property, to¬ 
 gether with all penalties, interests and costs that may accrue thereon, 
 shall be a prior or first lien on such real property, superior to all 
 other liens and incumbrances, from and including the first day of 
 January in the year for which the taxes are levied, until the same 
 are pafd. When any real property has been forfeited to the State 
 for three or more consecutive years, such lien may be enforced by 
 a bill of foreclosure. The proceedings shall be commenced in the 
 name of the People of the State of Illinois, in any court of com¬ 
 petent jurisdiction of the county in which the property is situated. 
 The party in wdiose name the property was listed and all others 
 known to be interested in it shall be made defendants, and sum¬ 
 moned or notified as in other chancery causes, and all the proceed¬ 
 ings shall conform, as near as may be, to the practice in other suits 
 in chancery; and in proceedings of this kind, the amount for which 
 the property was last forfeited as shown on the tax judgment record, 
 shall be prima facie evidence of the amount of taxes, special assess¬ 
 ments, penalties, interests and costs chargeable against the same. 
 But no personal judgment or decree shall be entered against any of 
 the defendants for any sum of money whatever, or any costs. The 
 officer selling under such decree shall execute a certificate of pur¬ 
 chase to the purchaser; and parties may redeem from such sale 
 within the time and upon the terms prescribed in section .68 of 
 this act; but if not redeemed, the purchaser or his assignee, on 
 complying with sections 171 and 172 of this act, shall be entitled to 
 a tax deed for the property : Provided, that in giving the notice 
 required by said section 171, in addition to the facts therein required 
 to be stated, he shall state that the sale was under a decree of 
 foreclosure for taxes, and in what court and at what term such 
 decree was rendered. Suits under this section shall be commenced 
 and prosecuted by the county attorney upon the order of the county 
 board, but in case of his inability or refusal to act, the county 
 board may employ other counsel to commence and prosecute such 
 proceedings. All sales and deeds under this section shall be made by 
 the county collector, and in all cases when any taxes or special assess^ 
 ments are collected by such foreclosure proceedings, they shall be 
 paid and distributed by the county collector to the respective 
 authorities or parties entitled thereto. 
 
 Sec. 225. The books and records belonging to the office of the 
 county clerk, or copies thereof, certified by said clerk, shall be deemed 
 prima facie evidence to prove the sale of any land or lot for taxes 
 or special assessments, the redemption of the same, or payment of 
 taxes or special taxes thereon. The county clerk shall, at expira¬ 
 tion of his term of office, pay over to his successor in office all 
 moneys in his hands received for redemption from tax sales. 
 
53 
 
 Sec. 226. When property is assessed to any person as agent for 
 another, or in a representative capacity, such person shall have a 
 lien upon such property, or any pioperLy of his principal in his pos¬ 
 session, until he is indeinnilied, and if he has paid the tax, until 
 he is reimbursed for such payment. 
 
 Sec. 227. When real estate shall be levied upon to satisfy any 
 judgment in favor of the State, it shall be the duty of the officer 
 making such levy, to transmit by mail, to the Auditor, at least 
 twenty days before the day of sale, a correct statement, showing 
 the description, and value of said property in cash; the truth of 
 said statement shall be attested by the oath of said officer. Said 
 officer shall, at the same time, furnish the Auditor with an abstract 
 of title of the property levied upon, the expense thereof to be charged 
 and collected as costs. And the Auditor is hereby authorized and 
 required to purchase, in his name, for the use of the People of the 
 State of Illinois, at a price not exceeding two-thirds of said value, 
 so much of said property as may be required to pay the amount of 
 the judgments and costs aforesaid; and it shall be the duty of th-e 
 officer making such sale to forward to the Auditor a certificate of 
 purchase and make his return, as required in, other cases of sales 
 on execution. Any person desiring to redeem all or part of said 
 Xmoperty from such sale, shall pay the amount of redemption money 
 into the State treasury, and thereupon the Auditor shall indorse 
 such payment on the back of the certificate of purchase aforesaid, 
 and deliver it to the person so paying, which shall have the same 
 effect as redemptions ha ve in other cases; but no real estate pur¬ 
 chased as aforesaid shall be considered redeemed from such sale 
 until the redemption money is paid into the State treasury. Such 
 certificate may be recorded in the recorder’s office of the county in 
 which such real property is situated, and shall operate as a release 
 of record of such property. 
 
 Sec. 228. All moneys received by any sheriff or other officer, on 
 execution, in behalf of the State, shall be paid by such officer to 
 the State Treasurer, or to the collector of his county, as may be 
 directed by the Auditor, within twenty days after demand is made 
 by said Auditor. Said demand may be made by any person author¬ 
 ized by the Auditor. 
 
 Sec. 229. If any real estate, purchased by the State on execu¬ 
 tion, shall not bo redeemed within the time required by law, it 
 shall be the duty of the Auditor to obtain a deed or deeds therefor; 
 which he shall cause to be recorded in a book kept for that purpose 
 in his office, and shall take such steps as he shall deem necessary to 
 protect the timber and improvements thereon from being lost or 
 destroyed. 
 
 Sec. 230. The Auditor is authorized to sellj transfer and convey, 
 by deed, any and all real estate that may have been heretofore, or 
 may be hereafter, purchased or taken in payment, to satisfy any judg¬ 
 ment or any execution in favor of the State, by this State or by any offi¬ 
 cer of this State, for the benetit and use of the State, to any person 
 " or persons who may pay into the State treasury the full amount paid 
 by the State for said property, including costs, and six per cent, in¬ 
 terest thereon, from the date of said sale to the time of such payment: 
 
54 
 
 1 
 
 Provided, that the sale of the real estate, in part or in whole, may 
 be made at such price, not less than the price paid for such part or 
 whole of the property, as the case may be, as the judge of the county 
 court, chairman of the county hoard, and the sheriff of the county 
 in which the estate is situated shall certify the same to be worth, or, 
 if not sold in one year from and after the expiration of the time of 
 redemption now or hereafter allowed by law, said property may, if the 
 Auditor thinks the valuation fair, be sold by said Auditor upon and 
 for any valuation of said property which may be appraised and certi¬ 
 fied by the judge of the county court, chairman of the county board 
 and sheriff of the county in which such property is situated. 
 
 Sec. 231. Whenever the taxes on the same property shall have 
 been paid more than once, for the same year, by different claim¬ 
 ants, the county collector shall make a return to the county clerk 
 of all such surplus taxes so received by him, together with the 
 names of the several claimants thus paying. Certified copies of the 
 said return, or of record thereof by the county clerk, or of the 
 county clerk’s report, by the Auditor, shall be prima facie evidence 
 in all courts, when the same shall come in question, of the payment 
 of tax on the property therein described for the year or years therein 
 mentioned. The county clerk shall make a full record of all such 
 cases, and transmit a certified copy thereof to the Auditor, who 
 shall charge such collector with the portion of such surplus taxes 
 belonging to the State. The town or district collectors shall report 
 such cases to the county collector, and he to the county clerk. 
 
 Sec. 232. If any real property shall be twice assessed for the 
 same year, or assessed before it becomes taxable, and the taxes so 
 erroneously assessed shall have been paid either at sale or other¬ 
 wise, or have been x>aid twice hy different claimants, the county 
 board, on application of the person paying the same, or his agent, 
 and being satisfied of the facts in the case, may give the proper 
 claimant a certificate stating the facts, and such certificate shall be 
 prima facie evidence of the facts therein stated; and the person 
 holding the same shall have a right to recover the taxes erroneously 
 I^aid, from the corporate authorities which maj" have received the 
 same, and such claimant may use such certificate as a set-off 
 against any tax due from him at any time to any such authorities, 
 If any county, town or district collector shall receive, the taxes or 
 special assessments properly due on any real property, and the 
 same shall afterwards be sold for said taxes or special assessments, 
 he shall refund to the purchaser thereof, if application be made 
 within three years from the date of said sale, double the amount 
 of purchase money, and all expenses of advertising said real estate 
 under this act requiring real estate purchased at tax sales to be 
 advertised, including costs of deeds. Any collector neglecting or 
 refusing to pay as required by this section, shall be liable to the 
 county, or person in interest, in an action of debt in any court 
 having jurisdiction. 
 
 Sec. 233. On the first day of January in each year, or as soon 
 thereafter as practicable, the Auditor shall obtain from the United 
 States land office in this State abstracts of tlie lands entered and 
 located, and not previously obtained, and shall, at the same time, 
 obtain from the Illinois Central railroad, and canal offices, abstracts 
 
55 
 
 of the Central railroad and canal lands sold. Upon the receipt of 
 said abstracts, the Auditor shall cause them to be transcribed into 
 the tract books in his office, and shall, without delay, cause 
 abstracts of the lands in each county, including school lands 
 reported to his office as having been sold, to be made out and 
 forwarded by mail to the county clerks of the several counties; and 
 said clerks shall cause such abstracts to be transcribed into the 
 tract book, and filed in their office. The expense of procuring and 
 furnishing the abstracts required by this section, shall be paid by 
 the Auditor out of the appropriation for the expenses of his office. 
 
 Sec. 234. The county board shall procure all necessary books, 
 stationery and blanks required by this act to be used in the assess¬ 
 ment of property and collection of taxes, at the expense of the 
 county, and shall also furnish the assessor with an office at the 
 county seat, where he shall be found on such days as the board 
 may by order direct. 
 
 INTER-STATE BRIDGES. 
 
 Sec. 235. All bridge structures across any navigable stream form¬ 
 ing the boundary line between the State of Illinois and any other State, 
 shall be assessed by the assessor in the county where the same is 
 located as real estate ; and all provisions of law relating to the assess¬ 
 ment and taxation of real estate, shall apply to the assessment and 
 taxation of such bridges. Such assessor shall give in his descrip¬ 
 tion every quarter section, section, township and range in which 
 such bridge is located or terminates in this State, together with 
 the metes and bounds of the ground occupied by such bridge, and 
 the approaches thereto from the end on the Illinois shore to the 
 centre of the main channel of the stream crossed by the same. For 
 the purpose of obtaining such description the assessor may employ 
 a compjetent surveyor, and the expense of making such survey and 
 description shall be charged as a tax against such property by the 
 county clerk, on the certificate of the surveyor: Provided, that one 
 such survey made in pursuance of law, shall be deemed sufficient for 
 the purpose of subsequent assessment of such bridge or approaches. 
 
 Sec. 236. In default of the payment of any such tax assessed 
 against any such bridge property as aforesaid, such bridge, property, 
 and approaches thereto, so far as the same are located within this 
 State, together with the land on wdiich the same is located as de¬ 
 scribed by the assessor, and the franchise belonging thereto, shall 
 be sold for such tax at the same time and in the same manner as 
 other real estate shall be sold in such county for delinquent tax; 
 and any county, city, town, school district or other municipal cor¬ 
 poration interested in the collection of the tax levied upon such 
 bridge, may become the purchaser at such sale, or at any sale of 
 such property under judgment recovered upon, or to enforce the col¬ 
 lection of such tax; and if the property so sold is not redeemed, 
 may acquire, hold, sell and dispose of the title thereto. 
 
 PENALTIES. 
 
 Sec. 237. If any county clerk shall fail to attend any tax sale 
 of real estate, either in person or by deputy, or to make and keep 
 the record, as required by this act, he shall be deemed guilty of a 
 
I 
 
 56 
 
 misdemeanor, and on conviction thereof be fined in any sum not less 
 th in ^390 nor more than $509, and shall be liable to indictment for 
 such failure, and, upon conviction, shall be removed from office. 
 
 Sec. 238. If any county clerk shall deliver the tax books into 
 the hands of the county collector, or if any collector shall receive 
 said books or collect any taxes, until such collector’s bond has 
 been approved and filed, as required by this act, said clerk and col¬ 
 lector, and each of them, shall be deemed guilty of a misdemeanor^ 
 and on conviction thereof be fined not less than $390 nor more 
 than $500, in the discretion of the court. Nothing in this section 
 sball be construed as relieving ihe securities of a collector from 
 liabi'ities incurred under a bond not approved and filed by the 
 Auditor. 
 
 Sec. 239. If any county collector fails to account and pay over 
 as required in this act, his office may be declared vacant by the 
 county board, or by any court in which suit is brought on his official 
 bond. 
 
 Sec. 240. The assessor may, at any time, be removed from office 
 by the county board for incapacity, inefficiency, partiality or neglect 
 or improper performance of the duties of his office. The county board 
 shall be judges of the reasons for removal, but no assessor shall be 
 removed under the provisions of this section, except upon an affirma¬ 
 tive vote of at least three-fourths of all the members of the board. 
 
 Sec. 241. Every county clerk, assessor, collector or other officer 
 who shall in any case refuse or knowingly neglect to perform any 
 duty enjoined upon him by this act, or who shall consent to or 
 connive at any evasion of its provisions, whereby any proceeding 
 required by this act shall be prevented or hindered, or whereby 
 any property required to be listed for taxation shall be unlawfully 
 exempted or omitted, or the same be entered upon the tax list at 
 other than its fair cash value, shall, for every such offense, neglect 
 or refusal, be liable, on the complaint of any person, to be con¬ 
 victed of a misdemeanor, and fined not less than $300 nor more 
 than $500, and, in the discretion of the court, may be removed 
 from office by an order of the court trying the cause, to be en¬ 
 tered of record therein. And it shall be the duty of the State- 
 Board of Tax Commissioners to call the attention of all officers con¬ 
 nected with the levy and collection of taxes, to the provisions of this 
 section. 
 
 STATE BOARD OF TAX COMMISSIONERS. 
 
 Sec. 242. The Governor shall appoint, by and with the advice 
 of the Senate, six skilled and competent persons, not more than 
 three of whom shall be of the same political party, who, together 
 with the Auditor, who shall ex-qfflcio be a member and chairman there¬ 
 of, shall constitute a board to be denominated the State Board of 
 Tax Commissioners, who shall perform such duties as are herein¬ 
 after specified: Provided, the Governor may constitute the first 
 board hereunder immediately after the passage of this act, all tha 
 members to hold office until their successors are appointed and con-* 
 firmed by the Senate. 
 
If 
 
 57 
 
 Sec. 243. The members of the first board confirmed by the- 
 Senate hereunder shall be divided into two equal classes by lot, as 
 they may determine—one class to hold office for two years, and 
 one for four years; and three members of such board shall be 
 appointed biennially thereafter, who shall hold office for four years, 
 and until their successors are appointed and qualified. Subsequent 
 appointments shall be so made that members of the board oi one p lit- 
 ical party exclusive of the Auditor, shall not exceed three in numbeiv 
 
 Sec. 244. At the first meeting of said board, and biennially 
 thereafter, it shall appoint a secretary; and may, from time to 
 time, select such employes as may be deemed necessary. The sec¬ 
 retary shall take the oath prescribed by the constitution, and shall 
 receive, as in full for all his services, the sum of fifteen hundred 
 dollars per annum, payable quarterly out of the appropriation made 
 to defray the expenses of the board, and shall perform such duties 
 as shall be required of him by the board. 
 
 Sec. 245 It shall be the duty of the State Board of Tax Commis¬ 
 sioners— 
 
 I. To prescribe all forms of books and blanks used in the assess¬ 
 ment and collection of taxes, and to change such forms where 
 prescribed by law, in case any such change shall appear necessaryo. 
 
 II. To construe the revenue laws for revenue officers, and instruct 
 them in relation to their duties with reference to taxation and 
 statistics. 
 
 III. To see that all assessments of property in this State are 
 made according to law. 
 
 IV. To see that all the taxable shares of stock of all corpora¬ 
 tions in this State are assessed and taxed as provided by law, and 
 that no unauthorized deductions are made from the value of the 
 same. 
 
 V. To see that all taxes due to the State are collected. 
 
 VI. To enforce penalties and fines prescribed by the Kevenue law 
 for disobedience of its provisions. 
 
 YII. To estimate, whenever necessary, the amount required to be- 
 levied upon property in the several counties to cover any deficiency 
 in the State revenue not otherwise provided for. 
 
 VIII. To see that said amount is duly certified to the counties. 
 
 IX. To examine all books made subject to inspection under this 
 act, and to require their production when necessary. 
 
 X. To see that each county in the State be visited by at least 
 one member of the board as often as once in two years, to the end 
 that complaints concerning the law may be heard, and that infor¬ 
 mation as to its working may be collected; that all revenue officers 
 may be instructed in, and compelled to comply with the law in all 
 particulars; and that all violations of the law may be punished, and 
 the proper suggestions as to amendments and changes may be made. 
 
 XI. To make such rules and regulations as they may deem 
 necessary to secure a compliance with this act by all persons or 
 corporations paying any license fees or taxes for State purposes. 
 
53 
 
 XII. To make all rules and regulations they may deem proper, 
 not inconsistent with law, with respect to their own meetings and 
 procedure. 
 
 XIII. To report to the General Assembly at each session the 
 amount of revenue collected, the sources thereof, the amount lost 
 .and the causes of the loss, and their proceedings, and such other 
 matters as they may deem of public interest. 
 
 XIY. To recommend to the General Assembly at each session 
 thereof, such amendments to the Eeveuue law as may seem proper 
 to remedy injustice or irregularity in taxation, or to facilitate the 
 assessment and collection of the x^ublic revenues. 
 
 Sec. 247. A majority of the said board shall constitute a quorum to ' 
 ■do business, and a record of its proceedings shall be kept at the cap¬ 
 ital open to the inspection of the public. 
 
 Sec. 248. The members of said board, except the Auditor, shall 
 each receive, as compensation for his services, the sum of twenty- 
 five hundred dollars a year, payable quarterly, out of appropriations 
 to be made for that xourpose. They shall also receive traveling ex¬ 
 penses, actually paid, necessary to the performance of the duties of 
 the office, which expenses shall be itemized by the person incurring 
 them, and when the account of the sgme is approved by the Governor 
 it shall be paid. 
 
 Sec. 249. Whenever any default is made in the payment of any 
 tax hereby made payable into the State treasury, the State board 
 may issue a warrant, to be signed by its chairman, directed to any 
 sheriff in the State, commanding him to distrain the personal prop¬ 
 erty of any person or corporation so in default, and such warrant 
 may be in the following form: 
 
 STATE OF ILLINOIS, I 
 
 Office of State Board of Tax Commissioners. I 
 
 To. ) ..Sheriff of 
 
 County—Grreeting: 
 
 You are hereby commanded to collect from.the sum of 
 
 .taxes due from.to the State 
 
 of Illinois, with interest thereon at the rate of.per cent, a month, from the. 
 
 day of.A. D.until paid, and to distrain sufficient 
 
 of the goods and chattels, including rolling stock, of the said. . 
 
 to be found anywhere in the State, to satisfy said taxes and interest and the costs of col¬ 
 lecting the same, and to sell such goods and (iliattels from time to time, at such place or 
 places as shall be most convenient to the place or places of siezure, and out of the pro¬ 
 ceeds retain the amount of such unpaid taxes and interest and the costs of seizure, care 
 
 and sale, and pay the balance to the said. You are hereby 
 
 further commanded to pay over all the said taxes and interest, less the comptuisation 
 allowed you by law, into the State treasury, and to return this warrant to this board 
 
 within.days, with a written statement of the manner in which you have executed 
 
 the same. 
 
 The State Board of Tax Commissioners, 
 
 by. 
 
 Chairman. 
 
 Sec. 250. The said board shall have power to subpoena and 
 examine witnesses, and by any member to administer oaths, and 
 any person who shall willfully testify falsely in respect to any mat¬ 
 ter before said board shall be deemed guilty of perjury. 
 
 Sec. 251. Any person who shall disobey any such subpoena or 
 refuse to testify shall be deemed guilty of a misdemeanor, and lined 
 not less than $50 nor more than $1,000 for each offense. 
 
59 
 
 Sec. 252. Officers shall be allowed the compensation and mileage 
 for serving such subpoenas now allowed by law for serving summons, 
 and witnesses shall be allow'ed the mileage and compensation 
 allowed witnesses in the circuit court; all to be paid out of appro¬ 
 priations to be made to meet the expenses of the board, upon the 
 certificate of the chairman as to time, services and mileage, and 
 amount due. 
 
 Sec. 253. No failure on the part of said board to hold any meet¬ 
 ing or perform any other duty on the day specified by law, shall 
 in any manner affect the validity of its acts. 
 
 Sec. 255. Appeals shall lie from any board of review to the 
 State Board of Tax Commissioners, wdiich shall hear and determine 
 the same in a summary manner as it may by its rules prescribe, 
 and certify its decisions, which shall be final, to the proper county 
 assessors: Provided, that all such appeals shall be allowed within 
 such time and under such restrictions as may be prescribed by 
 the State Board of Tax Commissioners; but the pendency of any 
 such appeal shall not operate to stay the collection of any tax, ex¬ 
 cept by special order of the board and upon such conditions as it 
 may prescribe. 
 
 Sec. 256. On or before the first day of September in each year, the 
 county assessor shall transmit to the Auditor an abstract of the 
 assessment of property in his county for such year, and shall at all 
 times furnish the State Board of Tax Commissioners with all informa¬ 
 tion it may require showing the assessed value of each description 
 thereof. 
 
 Sec. 257. On or before the first of October in each year, the 
 county clerk of each county shall transmit to the Auditor a full 
 statement of all taxes and assessments levied against the property 
 within the county for such year, specifying the objects and purposes 
 for which such taxes and assessments are levied and the aggregate 
 amount levied for each object and purpose. 
 
 Sec. 258. It shall be the duty of the Auditor to compile the ab¬ 
 stracts of assessments received from county clerks into tabular state¬ 
 ments, convenient for the use of the board; which statements and 
 the original abstracts shall be submitted to the board on the first day 
 of its session in each year, or as soon thereafter as the board is 
 organized. 
 
 Sec. 259. Said board shall assemble at the State capital, on the 
 second Tuesday in the month of September annually, and examine 
 the abstracts of property assessed for taxation in the several counties 
 in this State, as returned to the Auditor, and shall, in case such 
 action is necessary, estimate from said abstracts, and such infor¬ 
 mation as said board may deem proper, the proportionate amount 
 of tax for State purposes which ought to be paid upon the real value of 
 the property in each county subject to taxation, and certify such 
 amount to the several county clerks, who shall extend such tax 
 upon the assessed value of the property in their several counties; 
 and whenever the State revenue exceeds the appropriations, the 
 State Board of Tax Commissioners shall direct wffiat amount, if any, 
 is surplus revenue, and the Auditor shall distribute the same as 
 part of the State school tax, in the same manner as he is now re¬ 
 quired by law to distribute such tax. 
 
60 
 
 Sec. 260. The Secretary of State shall furnish such printing, 
 fuel, lights and rooms as may be necessary for the transaction of 
 the business of said board. 
 
 RAILROADS. 
 
 Sec. 261. Between the first and thirtieth days of January, A. D. 1888, 
 and the first and thirtieth days of January in each year thereafter, 
 every person or corporation operating or using any railroad in this 
 State, either severally or in common with some other person or 
 corporation, shall report in writing to the State Board of Tax Com¬ 
 missioners the gross receipts of such person or corporation during each 
 month of the preceding calendar year, and the board shall multiply 
 the whole amount of such receipts for the year by five, and the pro¬ 
 duct shall be deemed to be the taxable value of all the franchises 
 and privileges legally exercised by such person or corporation in 
 this State, and of all the property of such person or corporation 
 necessary for, and used in, the prosecution of his or its said busi¬ 
 ness in this State, and such franchises, privileges and property shall 
 not be taxed in any manner or for any purpose except as herein 
 provided: Provided, that all property of any such person or corpora¬ 
 tion not so necessary for, or used in the prosecution of any such busi¬ 
 ness, shall be assessed and taxed as other property. 
 
 Sec. 262. Every such person or corporation shall have and main¬ 
 tain an office in this State, at which shall be kept a complete set of 
 'account books, showing in detail all of his or its receipts and ex¬ 
 penditures in and about said business, which books shall at all 
 times be subject and open to the inspection of the State Board of 
 Tax Commissioners or its agent or agents appointed to inspect the 
 same: Provided, that any such person or corporation operating a 
 railroad partly in this State and partly in another State, may be 
 excused by the State Board of Tax Commissioners from complying 
 with the provisions of this section, upon such just terms as the 
 board may prescribe, as to his or its reports, business and books. 
 
 Sec. 263. It shall be the duty of every such person or corpora¬ 
 tion to notify the State Board of Tax Commissioners, in writing, at 
 the time the first report of gross receipts is hereby required to be 
 made, of the place in this State where its said office is so main¬ 
 tained, and shall, within twenty days from the time of any change 
 in such place, notify the board, in writing, of such change. 
 
 Sec. 264. The term ‘‘gross receipts,” as used in this act, shall be 
 held to include all the earnings and receipts of any such person or 
 corporation, received from the hauling of cars and transportation of 
 freight, express matter, mails or passengers and miscellaneous earn¬ 
 ings in this State, either by such person or corporation on its own 
 account, or for or on account of any other person or corporation 
 whatever, in any manner engaged in such business and not re¬ 
 quired to make such statement of gross receipts, without any 
 deduction for any rebate, drawback, or expense whatever, or pay¬ 
 ment to any other person or corporation for use of cars run over 
 the railroad operated by the person or corporation from whom such 
 statement is required, or for any other service whatever in connec¬ 
 tion with any transportation over such railroad. 
 
61 
 
 Sec. 265. Between the first and last days of February in each year, 
 the State Board of Tax Commissioners shall levy upon the taxable value 
 of the property of every person and corporation mentioned in section 
 261, hereof, as ascertained in the manner hereinbefore provided, a tax 
 equal, as to rate, to the average rate of taxation in the State for 
 all purposes, as reported to them, and shall extend such tax in a 
 book to be provided by him for that purpose, so as to show, in 
 separate columns, the gross receipts of every such person or cor¬ 
 poration during the previous calendar year, the taxable value of 
 ■ his or its property and the aggregate tax, and shall, on or before 
 the first day of March in each year, deliver said book to the State 
 Treasurer, who shall at once proceed to collect the taxes therein 
 extended : Provided, that no such tax shall exceed five per centum 
 of such gross receipts. 
 
 Sec. 236. The average rate of taxation above mentioned shall be 
 ascertained by dividing the whole amount of taxes levied upon 
 property in the State by the total assessed value of property in 
 the State. 
 
 Sec. 267. It shall be the duty of every such person or corporation, 
 during the month of March in each year, to pay said tax to the 
 State Treasurer, whether the same be demanded or not; and in 
 case any such tax is not so paid within the time hereby limited, 
 the person or corporation against whom or whose property the same 
 is extended shall be liable in an action of assumpsit, to be brought 
 by the State Board of Tax Commissioners in the name of the State, in 
 any circuit court, for any tax or part of tax not so paid, with interest 
 thereon at the rate of one per cent, per month from the last day 
 of March in which the tax became due hereunder; and it shall be 
 ■the duty of the clerk of any court in which any such action or any 
 action or suit hereby authorized shall be brought, to place the 
 same at the head of the docket, and such cases shall have preced¬ 
 ence over all other business of every court in which it may at any 
 'time be pending; and every judgment rendered in any such case 
 'shall be a first lien upoii all the railroad of any such person or 
 corporation, as though it had been a judgment bi rein for taxes. 
 
 Sec. 2G8. When any such person or corporation owns, uses or 
 operates a railroad partly in this State and partly in another State, 
 it shall be his or its duty to make the report required by section 261 
 hereof, as to the gross receipts of his or its whole line of railroad 
 wherever situated, and shall give in such report the length of all its main, 
 second and side tracks constituting its said whole line; and all the 
 terminal points of such line, and the number of miles of such tracks 
 situated in Illinois; and the State Board of Tax Commissioners shall 
 divide the total gross receipts of the whole line by the number of miles 
 of such tracks in its whole line, and multiply the quotient by the num¬ 
 ber of miles of such track situated in Iliinois, and the product shall 
 be the gross receipts of such person or corporation for purposes of 
 taxation in pursuance of this act. 
 
 Sec. 269. If any person or corporation required to make any report 
 hereunder, or any officer or agent of any such corporation, shall 
 fail to maintain an office in this State as hereby required—or shall 
 fail to keep books at such office as hereby required—or shall con¬ 
 ceal said books from the State Board of Tax Commissioners or any agent 
 
62 
 
 thereof authorized to examine them—or shall refuse to submit such 
 books to the inspection of the State Board of Tax Commissioners or any 
 agent thereof authorized to examine them—or shall make, by itself 
 or agent, any false statement in any report hereby required—or shall 
 fail to make any report hereby required in the time and manner 
 herein provided for, he or it shall be deemed guilty of a misde¬ 
 meanor and fined in a sum not less than $500 a day for every day 
 he or it shall be in defav.lt in any of the particulars above named. 
 Such company shall be liable in an action of assumpsit to be 
 brought by the State Board of Tax Commissioners in the name of the 
 State of Illinois, in any propef court, for the whole amount of the fine 
 herein provided for, whether the same shall have been imposed or 
 not. 
 
 TELEGRAPHS. 
 
 Sec. 270. The business of telegraphy in this State shall be taxed 
 as follows: 
 
 Every person and corporation owming, using, operating or con¬ 
 trolling any telegraph or telegraph line in this State, for toll or hire, 
 shall, between the first and twentieth days of January, in each year, 
 make and deliver to the Auditor a statement, in writing, showing: 
 
 I. The length of such line of telegraph in this State, so owned, 
 used, operated or controlled by the person or corporation. 
 
 II. The miles of such wire used in, or constituting the said line. 
 
 III. The principal office of such person or corporation in this 
 State. 
 
 Sec. 271. At the time of delivering such statement to the Auditor, 
 the person or corporation making the same shall pay to the State 
 Treasurer a tax of seventy-five cents for each mile of wire used in or 
 constituting part of any such line, and each separate wure in the 
 line shall be considered in ascertaining the mileage hereunder. 
 
 Sec. 272. Every such statement shall be signed and sworn to as 
 true by such person, or the general or chief officer or agent of such 
 company m this State, and may be in such form as the State 
 Board of Tax Commissioners may prescribe. 
 
 Sec. 273. If any person or corporation mentioned in section 270 
 shall neglect or refuse to make any statement thereby required, or 
 shall neglect or refuse to pay the tax hereinbefore provided for, for 
 thirty days after the 20th day of January, in the year in which such 
 statement is due, such person shall be liable, and every such companj^ 
 shall be liable in an action of assumpsit, to be brought by the State, 
 for the said tax, with interest thereon at the rate of three per cent, per 
 month from said day, and any such person or corporation may upon 
 a bill in equity be enjoined by the State from prosecuting by himself 
 or itself, or his or its agents, directly or indirectly, the business of 
 telegraphy in the State until such tax and interest is paid. 
 
 Sec. 274. No such person or corporation paying the tax herein 
 provided for shall be required to pay any license to prosecute said 
 business, or any tax upon any property used in prosecuting such 
 business, except real estate: Provided, that poles, wire and right-of- 
 wny shall not be deemed real estate for the purposes of this section. 
 
63 
 
 Sec. 275. In case judgment is rendered in any court for any sucb 
 tax, or tax and interest, execation may issue directing the sherilf of 
 the proper county to sell so much of ail the property, rights, privi¬ 
 leges and franchises of the judgment debtor in this State as may be 
 necessary to satisfy the judgment and costs. 
 
 TELEPHONES. 
 
 Sec. 276. The business of maintaining telephones in this State- 
 shall be taxed as follows: 
 
 Every person and corporation in this State, owning, usiog, oper¬ 
 ating or controlling for hire or compensation, any telephone exchange- 
 or line shall, between the first and twentieth days of January in 
 each yeai, make and deliver to the Auditor a statement in writing, 
 showing: 
 
 I. The number of telephone instruments connected with the line- 
 or exchange of such person or corporation, or used in connection 
 with or as part of the same. 
 
 II. The terminal points of the line or lines of any such person 
 or corporation, where such line or lines are not wholly within some 
 city or village. 
 
 III. The place where the ijrincipal office of such person or cor¬ 
 poration in this State is kept. 
 
 IV. The place or places where the exchange or exchanges are- 
 located. 
 
 Sec. 277. At the time of delivering such statement to the Auditor, 
 the person or corporation making the same shall pay to the State 
 Treasurer a t-ax of two dollars for each telephone connected with, or 
 part of any such line or exchange, or in any manner used in con¬ 
 nection with or as part of the same : Provided, that where a receiv¬ 
 ing telephone and a transmitting telephone are used together at the 
 same station they shall be considered one telephone. 
 
 Sec. 278. No person or corporation paying the tax herein provided 
 for, shall be required to pay any license to carry on said business, 
 or any tax upon any property used in carrying on the same, except 
 real estate: Provided, that poles, wire and right-of-way shall be- 
 deemed real estate for the purposes of this section. 
 
 Sec. 279. If any such person or corporation shall neglect or re¬ 
 fuse to make any statement hereby required, or shall neglect or 
 refuse to pay the tax hereinbefore provided for, foi thirty days after 
 the twentieth day of January in the year in which such statement 
 is due, such person shall be liable, and every such corporation shall 
 be liable to an action of assumpsit, to be brought by the State, for the 
 said tax with interest thereon at the rate of three per cent, per month 
 from said city, and any such person or corporation may upon a bill 
 in equity be enjoined by the State from prosecuting, by himself or 
 itself, or his or its agents, directly or indirectly, the business of 
 maintaining any telephone line or telephonic exchange in this State 
 UQtil such tax and interest is paid. 
 
 Sec. 280. In case judgment is rendered in any court for any such 
 tax, or tax and interest, execution may issue directing the sherilf of 
 the proper county to sell so much of all the property rights, privi¬ 
 leges and franchises of the judgment debtor in this State as may be 
 necessary to satisfy the judgment and costs. 
 
64 
 
 EXPRESS BUSINESS. 
 
 Seo- 281. The express business in this State shall be taxed as follows: 
 
 Every person or corporation carrying on the express business 
 over any raili’oad or steamboat line wholly or partly in this State, 
 shall, between the tenth and last days of December in each year, 
 procure from the Auditor a license to do so for the following cal¬ 
 endar year, which license shall be issued upon the payment of five 
 dollars into the State treasury, and may be in the following form: 
 
 Know all men. That. is hereby authorized and licensed to 
 
 carry on the express business in the State of Illiriois. for one year, from the first day of 
 
 January. A. D .upon condition, however, that he obeys, in all respects, the 
 
 revenue laws of said state, tliis license being subject at all times to revocation by the 
 State Board of Tax Commissioners. 
 
 Witness my hand this.day of.A. D. 
 
 Auditor of Public Accounts 
 
 Sec. 232. If any person or corporation shall carry on said business 
 in this State without first procuring such license, he or it shall be 
 deemed guilty of a misdemeanor, and fined not less than one hun¬ 
 dred dollars nor more than five hundred dollars for each offense, 
 and each day’s business so transacted shall be deemed to constitute 
 an offense hereunder. 
 
 Sec. 283. Every such person or corporation doing any express 
 business in this State, shall, between the first and twentieth days of 
 January, in each year, make and deliver to the Auditor a statement 
 in writing, showing: 
 
 First —The places in this State where such person or corporation 
 has maintained agencies for the prosecution of its business during 
 the preceding calendar year, with the names of the agents. 
 
 Second —Tiie place in this State where the principal office of such 
 person or corporation is kept. 
 
 Third —The amount of the gross receipts of such person or cor¬ 
 poration derived from its business in this State, computed as here¬ 
 inafter required. 
 
 Sec. 234. Where the money or value received by any such person or 
 corporation is for the carriage of goods, wares and merchandise be¬ 
 tween terminals in this State, all of such money or value shall be 
 deemed gross receipts within the meaning of this ao', and where 
 such money or value is for such carriage between terminals, one of 
 which is in this State, so much of the compensation received for 
 the carriage as bears the proportion to the whole compensation re¬ 
 ceived that the number of miles of carriage in this State bears to 
 to the whole number of miles of carriage, shall also be deemed 
 gross receipts within the meaning of this act. 
 
 Sec. 235. At the time of delivering such statement to the Auditor, 
 such person or corporation shall pay to the State Treasurer a further 
 license fee of two and a half per cent, of the amount of such gross 
 receipts, and this shall be in lieu of all license fees and taxes in 
 this State, of every kind and nature soever, except taxes on tangi¬ 
 ble property. 
 
 Sec. 233. Every such statement shall be signed and sworn to as full 
 and true, by such person, or the general or chief officer or agent of 
 such company in this State, or by some other agent to be desig¬ 
 nated by the State Board of Tax Commissioners, and shall be in such 
 form as may be prescribed by said board. 
 
G5 
 
 Sec. 287. The books of every such person or corporation shall at all 
 times be subject to the inspection of the State Board of Tax Com¬ 
 missioners or their agents. 
 
 Sec. 288. If any person or corporation, hereby required to make any 
 such statement, shall make any false statement, or shall fail to 
 make any report hereby required, at the time and in the manner 
 hereby required, or shall conceal its books from the State Board of 
 Tax Commissioners or its agent, or shall refuse to submit its books as 
 hereby required, he or it shall be deemed guilty of a misdemeanor, 
 and fined not less than $300 nor more than $1,000. 
 
 Sec. 289. If any such person or corporation shall fail to make any 
 statement as hereby required, the State Board of Tax Commissioners 
 may estimate his or its gross receipts, and notify him or it of the 
 amount of license fees upon the same hereunder, in such manner as the 
 board may deem best; and if the fees are not paid within thirty 
 days, with interest thereon at the rate of one per cent, a month 
 from the twentieth day of January in the year in which statement 
 was due hereunder, such person or corporation shall be liable, in an 
 action of assumpsit to be brought by the State, for such fees and 
 interest, and for any fine herein provided for, whether the same shall 
 have been imposed or not. 
 
 Sec. 290. All fines imposed hereunder shall be paid into the 
 State treasury. 
 
 Sec. 291. In case any such person at any time evades or disobeys 
 the provisions of this act, the State Board of Tax Commissioners shall 
 revoke his or its license hereunder, and it shall not be lawful for him 
 or it to receive any license to transact such business in this State, 
 until the fees herein provided for, with interest thereon at the rate 
 aforesaid, from the twentieth day of January in the year in which 
 such statement is due hereunder, have been paid. 
 
 PUBLIC WAREHOUSEMEN. 
 
 Sec. 292. The business of public warehousemen of classes A and B 
 in this State is hereby declared to be a privilege, and shall be 
 taxed as follows: 
 
 Every person or corporation owning, leasing or managing any public 
 warehouse in this State, of class A or class B, shall, between the 
 tenth and last days of December, in each year, procure from the 
 Auditor a license to do so for the following calendar year, which 
 license shall be issued upon the payment by such person, firm or 
 corporation, of five dollars into the State treasury, and may be in 
 the following form: 
 
 Know all men. That..Is hereby authorized and licensed to carry 
 
 on the business of a public warehouseman, in the State of Illinois, for one year from the 
 first day of January, A. D.upon condition, however, that.obeys in all re¬ 
 
 spects the Revenue laws of said State: this license being at all times subject to revocation 
 by the State Board of Tax Commissioners for any violation of said law by said.licensee. 
 
 Witness my hand this.day of.A. D.. 
 
 Auditor of Public Accounts. 
 
 Sec. 293. If any person or corporation shall carry on said business 
 in this State without first procuring such license, he or it shall be 
 
 —5 
 
66 
 
 deemed guilty of a misdemeanor and fined not less than one hun¬ 
 dred dollars nor more than two hundred dollars for every day the 
 said person or corporation shall carry on said business in this 
 State without the license hereby required. 
 
 Sec. 294. Every such person or corporation shall, between the first 
 and twentieth days of January in each year, make a written state¬ 
 ment and deliver the same to the Auditor, showing the full and 
 maximum capacity in bushels of each elevator or granary used by 
 him or it at any time during the preceding year. 
 
 Sec. 295. In case the State Board of Tax Commissioners deem it 
 just in any case, it may, by an order entered upon its records, which 
 shall contain a statement of the facts of the matter, permit a license 
 hereunder to issue at any time for the remainder of the current calen¬ 
 dar year, and make a proportionate abatement of the tax herein¬ 
 after provided for. ' 
 
 Sec. 296. Every such person or corporation shall, annually, at the 
 time of delivering such statement to the Auditor, pay to the State 
 Treasurer, as a tax on the said busiimss, the sum of one-third of 
 one cent for every bushel of the capacity of each elevator or gran¬ 
 ary of either of said classe s owned, operated or managed by such 
 person or corporation in this State during the .preceding year. 
 
 Sec. 297. If any such person or corporation shall make any fa\se 
 statement of the capacity in bushels of any such elevator or granary 
 owned, leased or managed by him or it, or refuse to make any 
 statement as hereby required, he or it shall be deemed guilty of a 
 misdemeanor, and fined not less than $300 nor more than $1,000, 
 and the State Board of Tax Commissioners may, in any such case, fix 
 the capacity of every such elevator or granary, and notify the owner, 
 lessee or manager of the taxes due hereunder from him or it, in such 
 manner as the said board may deem best, and if the said taxes are 
 not paid within thirty days, with interest thereon at the rate of 
 one per cent, per month, from the twentieth day of January, in 
 the year in which the statement was due hereunder, such person 
 or corporation shall be liable, and every officer and director of any 
 such corporation shall be individuals^, jointly and severally liable 
 in an action of assumpsit to be .brought by the State, for such 
 taxes and interest, and for any fine herein provided for, whether 
 the same shall have been imposed or not. 
 
 Sec. 298. In case any such person or corporation at anytime evades 
 or disobeys the provisions of this act, the State Board of Tax Commis¬ 
 sioners shall revoke his or its license hereunder, entering upon its 
 records the reasons for the revocation, and preserving in writing the 
 evidence of the facts upon which the same was made, and it shall not 
 thereafter be lawful for any such person or corporation to receive 
 any license to transact the said business in this State until the 
 taxes herein provided for, with interest thereon as aforesaid, shall 
 have been paid. 
 
 Sec. 299. In case there is in any year an increase or diminution of 
 the capacity of any such elevator or granary, the State Board of Tax 
 Commissioners, by an order to be entered upon its records reciting the 
 facts upon which it is based, may abate the tax of that year in 
 such sum as may be just. 
 
67 
 
 Sec. 300. Nothing herein contained shall be construed so as to ex¬ 
 empt in any manner any of the real or personal property of any person 
 mentioned in section 292 from taxation by valuation, nor to repeal any 
 portion of an act entitled “An act to regulate public warehouses 
 and the warehousing and inspection of grain, and to give effect to 
 article thirteen of the Constitution of this State,” in force July 1, 
 1871. 
 
 INSURANCE COMPANIES. 
 
 Sec. 301. The insurance business in this State shall be taxed as 
 follows: 
 
 Every insurance company or association doing any insurance 
 business of any kind whatever in this State, shall, between the first 
 and twentieth days of January in each year, make and deliver to 
 the Auditor a statement in writing, showing: 
 
 First —The number of policies issued by the company or associa¬ 
 tion on property in this State, or on the life or health of any 
 resident or citizen of this State,- and on marine risks taken in this 
 S:ate during the preceding calendar year. 
 
 Second—T \iq gross amount of premiums, in cash, notes or other 
 securities or values, received in this State during the preceding year 
 npon all policies covered by paragraph one. 
 
 Third —The amount of premiums returned on canceled policies 
 covered by paragraph one. 
 
 Fourth —The place where the principal office of the company is 
 kept in this State. 
 
 Sec. 302. At the time of delivering such statement to the Auditor 
 1he company or association making the same shall pay to the State 
 Treasurer a tax of two per cent, of the gross amount of premiums 
 received by it on the said policies, after the amount of premiums 
 returned on canceled policies has been deducted therefrom. 
 
 Sec. 303. Every such statement shall be signed and sworn to as 
 full and true by the general or chief officer, or agent of the company 
 in this State, or by some other agent to be designated by the State Board 
 of Tax Commissioners, and shall be in such form as may be prescribed 
 by said board. 
 
 Sec. 804. No company or association paying the tax provided for 
 in section 302 hereof, shall be liable to pay any license fees, or any 
 other kind of tax whatever in this State except taxes on tangible 
 property. If any insurance company or association shall neglect or 
 refuse to make any statement as hereby required, or shall neglect 
 or refuse to pay the tax herein provided for, for thirty days after 
 the statement is due hereunder, the said company or association 
 shall be liable in an action of assumpsit, to be brought by the 
 State, for the tax, with interest thereon at the rate of one per cent, 
 per month from the twentieth day of January in the year the tax 
 was due hereunder; and if any such tax shall remain unpaid for 
 six months after said day, the corporate existence of the company 
 or association in default, if it is a corporation of this State, shall 
 cease, and its corporate franchises be forfeited; and upon a bill in 
 equity brought by the State against any company or association not 
 complying with this act, it and all its officers and agents may be 
 
68 
 
 enjoined from carrying on directly or indirectly any business in this 
 State, and a receiver may be appointed to wind up its affairs, and 
 such orders made as may be deemed proper to secure the collection 
 of all taxes due with interest thereon, and distribute the remainder 
 of its property. 
 
 GENERAL PROVISIONS. 
 
 Sec. 305. If any person or corporation required by this act to pay 
 any tax or license fee directly into the State treasury, shall not pay 
 the same within ninety days after the last day the same is payable 
 under the provisions of this act, the State Board of Tax Commission¬ 
 ers may exhibit a bill in equity, in the name of the State, in the circuit 
 court of any county in this State in which such person or corporation 
 does business or has property, or to the judge of such court in vaca¬ 
 tion, setting forth the facts, and thereupon it shall be the duty of such 
 court or judge, upon being satisfied of the truth of such bill, to appoint 
 a receiver of all and singular the property, business, franchises and 
 effects of such person or corporation in this State, and from time to 
 time, in term time or vacation, to make such orders and decrees as to 
 the operation of the business or the sale of the property as will secure 
 to the State all taxes and license fees due and accruing, together with 
 all penalties, interest and costs, including a reasonable solicitor’s fee,, 
 to be,fixed by the court. 
 
 Sec. 306. The words and phrases following, whenever used in 
 this act, shall be construed to include in their meaning the defini¬ 
 tions set opposite the same in this section, whenever it shall be 
 necessary to the proper construction of this act: 
 
 1st. Assessor—Assessors. —County, district and deputy assessors. 
 
 2d. Auditor. —Auditor of Public Accounts. 
 
 3d. Bank — Banker—Broker—Stock Jobber. —Whoever has money 
 employed in the business of dealing in coin, notes or bills of ex¬ 
 change, or in the business of dealing in or buying or selling any 
 kind of bills of exchange, checks, drafts, bank notes, promissory 
 notes, bonds, or other writing obligatory, or stocks of any kind or 
 description whatsoever, or receiving money on deposit. 
 
 4th. Collector—Collectors. —County, town, district and deputy 
 collectors. 
 
 5th. Company. —Every corporation or association having shares of 
 stock. 
 
 6th. County Board. —The board of supervisors—the board of 
 county commissioners. 
 
 7th. Credits. —Every claim or demand for money, labor, interest 
 or other valuable thing, due or to become due, not including money 
 on deposit. 
 
 8th. He.—M ale, female, company, corporation, firm, society, 
 singular or plural number. 
 
 9th. Money—Moneys. —Hold, silver or other coin, paper or other 
 currency used in barter and trade as money, in actual possession, 
 and every deposit which the person owning, holding in trust, or 
 having the beneficial interest therein, is entitled to withdraw in 
 money on demand. 
 
69 
 
 loth. Numbee. —The singular number shall include the plural, and 
 the plural number shall include the singular. 
 
 11th. Oath. —Oath or affirmation. 
 
 l‘2th. Person—Persons. —Male, female, corporation, company, 
 firm, society, singular or plural number. 
 
 13th. Eeal Property—Eeal Estate—Land—Tract—Lot.— Not 
 only the land itself, whether laid out in town or city lots, or other¬ 
 wise, with all things contained therein, but also all buildings, struc¬ 
 tures and improvements, and other permanent fixtures, of whatsoever 
 kind, thereon, and all rights and privileges belonging or in anywise 
 pertaining thereto, and all undivided interests therein, except where 
 the same may be otherwise denominated by this act. 
 
 14th. Eailroad. —Shall not be construed to include any street or 
 dummy railway. 
 
 loth. Shares of Stock—Shares of Capital Stock. —The shares 
 into which the capital or stock of every incorporated company or 
 association may be divided. 
 
 Sec. 307. Nothing in this act contained shall be construed to affect 
 in any manner the provisions of the charter of the Illinois Central 
 railroad company, approved February 10, 1851, and it is hereby made 
 the duty of the State Board of Tax Commissioners to see that all the 
 taxes due to the State from said company, are paid according to the 
 true intent and meaning of said charter. 
 
 Sec. 308. An act entitled “An act for the assessment of property, 
 and for the levy and collection of taxes,” approved March 30, 1872, 
 and all amendments thereto; and an act entitled “An act in relation 
 to ihe collection of taxes and special assessments,” approved May 2, 
 1873; and all other acts and parts of acts inconsistent herewith, are 
 hereby repealed. 
 
 Sec. 309. The repeal of said acts and parts of acts shall not be con¬ 
 strued to impair any right existing, or affect any proceeding pending 
 at the time this act shall take effect; but all proceedings for the 
 assessment of property or levy or collection of any tax or special 
 assessment then remaining incomplete, except as hereinafter provided, 
 may be completed pursuant to the provisions of this act. 
 
 Sec. 310. The provisions of this act shall not apply to redemptions 
 from sales made for taxes or special assessments previous to the 
 taking effect hereof, ijor to the mode of giving notice, and issuing 
 deeds upon certificates of sales made for taxes, but such redemptions 
 may be made and notice given and deeds issued in pursuance of the 
 laws in force January 1, 1887. 
 
 Sec. 311. For the year 1887, assessments of property for taxation 
 shall be made by the several county and township assessors. The 
 assessors’ and collectors’ books shall be made by the county clerks. 
 The assessments in each county shall be reviewed, corrected and 
 equalized by the county board thereof, all in accordance with the 
 provisions of the laws in force January 1, 1887; and the county 
 assessors in counties not under township organization, and the 
 township assessors in counties under township organization, shall, 
 immediately after this act goes into force, assess in their respective 
 counties and townships the franchises of corporations, as required 
 
70 
 
 by this act, and any assessment of the tangible property of any 
 railroad, telegraph or telephone company, which, under this act, would 
 be exempted from assessment for purposes of taxation, shall become 
 null and void. 
 
 Sec. 312. All returns and statements required by this act to be made 
 by railroad, telegraph, telephone, express and insurance companies, 
 and public warehousemen, shall be made to cover and include the 
 whole year 1887, and taxes shall be levied upon them hereunder 
 for that year, as though this act had gone into effect on the last 
 day of the year 1886. 
 
 On behalf of the Committee: 
 
 M. HAY, Chairman, 
 
 March i, 1886. 
 
UNIVERSITY OF ILLINOIS-URBANA 
 
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