Illinois Chamber of 
 Commerce . 
 
 5 Steps in the Right 
 Direction . f^o.% Re fo-i^J 
 
 
 Cni'^)
 
 ii 
 
 RIGHT DIAECTION 
 
 //AX MOnERNIZATION! 
 
 M B E R/ OF COMMERCE
 
 mois mmiii ;>iia^n
 
 Reduce 
 Taxes! 
 
 4Jow? 
 
 Improve Administration of Taxes 
 by Adopting the Five-Point Tax 
 Program of The Illinois Chamber 
 of Commerce
 
 COPYRIGHT 1942 
 ILLINOIS CHAMBER OF COMMERCE 
 
 20 N. Wacker Drive 
 Chicago, 111. 
 
 FIRST EDITION, February 2, 1942 
 
 SECOND EDITION, Reviscd July 10, 1942 
 
 THIRD EDITION, Rcviscd November 4, 1942 
 
 Permission is cheerfully granted to use 
 
 material contained in this publication 
 
 if due acknowledgment is made.
 
 ^42 P' 
 
 facts 
 
 ^ All successful campaigns 
 to improve government 
 depend upon Facts! 
 
 * The basis for all move- 
 ments to eliminate waste, 
 extravagance and dupli- 
 cation is Facts! 
 
 ^ The first need of the tax- 
 payer is Facts! 
 
 * Here are the Facts
 
 The total war effort demands that every level of our 
 government— federal, state and local — eliminate all 
 nonessential activities. 
 
 Taxation is only apart of the complete program pre- 
 sented by the Illinois Chamber of Commerce. We are a 
 statewide organization servicing all phases of our eco- 
 nomic, civic and social life. Our organization provides 
 a medium through which all citizens may act collec- 
 tively on these matters of extreme importance to every 
 person in the State of Illinois. 
 
 The Taxation Program presented herewith would 
 reduce the nonessential expenditures in our state arising 
 from our antiquated tax structure. This program 
 should enlist the support of all men and women 
 throughout the state — worker, farmer, educator and 
 employer. We ask all to wholeheartedly join in this 
 endeavor. 
 
 Those of us who will remain on the home front have 
 an added responsibility to protect our democracy for 
 those who are fighting on the battle front. 
 
 Harry J. Neumiller, President 
 Illinois Chamber of Commerce
 
 FOREWORD 
 
 Do YOU KNOW how much $36,000,000,000 is? 
 I It is the estimated amount of taxes to be col- 
 lected by all governments in the United States 
 in the fiscal year ending June 30, 1943. This means a 
 tax for the coming fiscal year of about S274 for every 
 man, woman and child. That is about $1,100 for the 
 average family of husband, wife and two children. 
 
 Who is the Government? Each one of us. Each citizen 
 is a part of the 161,000 governmental bodies in the 
 United States. No one can escape his responsibility. 
 He cannot say, "Let 'George' pay the taxes," because 
 taxes are a part of the cost of every item you buy. 
 
 The Illinois Chamber of Commerce deems it a public 
 duty, particularly in these times of very heavy taxes 
 made unavoidable by the requirements of war, to sub- 
 mit a program of definite improvements in the revenue 
 laws of the State of Illinois; to educate the general pub- 
 lic on this subject; and to champion these proposed 
 changes to the utmost of its power and influence. The 
 five-point program which has been adopted by the 
 Chamber relates wholly to improvements in the collec- 
 - 6 — — —
 
 FOREWORD 
 
 tion, administration, and the manner of expending 
 public revenues. It is a matter of common knowledge 
 that the Illinois revenue laws are in many respects very 
 old and unsuited to present economic conditions; con- 
 fused by many amendments and hundreds of judicial 
 decisions; that the budgeting and auditing of tax 
 money is woefully inadequate and deficient, as com- 
 pared with our neighboring states. 
 
 If we are to avoid the bondage that Germany, Italy 
 and Japan would impose upon us, we must win 
 this war! In order to do so, we must eliminate every 
 non-essential — defense and nondefense — expenditure 
 by Government, whether federal, state or local. 
 
 For years the Illinois Chamber of Commerce has en- 
 deavored to find some means of reducing non-essential 
 expenditures in our State. A Taxation Committee was 
 appointed some years ago to undertake this task. The 
 5-point program herewith presented was eventually 
 evolved. We realize that it is only a part of what needs 
 to be corrected, but we prefer to limit our program for 
 the present. 
 
 Every Senatorial District in the State is represented 
 on the present Committee. The names of the personnel 
 and staff of the Committee, as well as the officers and 
 
 7
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 directors of the Chamber, appear on the closing pages 
 of this booklet. 
 
 This booklet has been prepared under the direction 
 of the Chairman of the State and Local Taxation 
 Committee, with the cooperation and assistance of 
 members of the committee, and others. We wish to es- 
 pecially acknowledge the splendid cooperation and 
 assistance given us by the offices of The Secretary of 
 State; Superintendent of Public Instruction; Illinois 
 Tax Commission; Illinois Legislative Council; Legis- 
 lative Reference Bureau; the Department of Finance; 
 the Civic Federation of Chicago, and others. 
 
 The subject matter is supplemented by an illu- 
 minating appendix. We bespeak a careful study of 
 this booklet. 
 
 We fear that the day is not far off when our system 
 of self-government will have destroyed itself, if we do 
 not immediately take all steps possible to correct the 
 evils of tax administration within our midst. 
 
 Chairman, State and Local Taxation Committee 
 Illinois Chamber of Commerce 
 
 8
 
 THE FIVE-POINT TAX PROGRAM 
 
 of the 
 Illinois Chamber of Commerce 
 
 1. ELIMINATE TAX DELINQUENCY . . . Page 21 
 
 Wide-spread tax delinquency results in higher taxes on those who pay 
 their tax bills promptly. Tax delinquency in Illinois is the direct result of 
 confused and inadequate laws. It is estimated that a majority of the 
 taxpayers in this State pay near io%, or more, than their fair share of the 
 tax burden because of the failure to collect much of the taxes that are 
 extended on the rolls. Many cases of tax delinquency are not due to the 
 inability of the individual to pay, but arise from the failure of many 
 officials to insist on payment. By making adequate amendments to 
 existing tax collection laws, delinquency can be reduced to a minimum. 
 Taxes would then be lower for everyone. 
 
 2. ADOPT UNIFORM ACCOUNTING 
 
 AND REGULAR AUDITING .... Page 29 
 
 There are no laws in Illinois requiring a uniform system of accounting for 
 all tax levying bodies, and periodic auditing of public revenues and ex- 
 penditures. Without such uniform accounting it is impossible to obtain 
 accurate information concerning public revenues and expenditures. 
 Without accurate information, the public cannot have a basis for wise de- 
 cisions on questions of public finance. There are no laws requiring regu- 
 lar auditing of public accounts. Many public bodies have their accounts 
 audited, but many do not. In the absence of regular and competent 
 auditing of public accounts, waste and inefficiency are encouraged. 
 
 3. STRENGTHEN, THEN ENFORCE 
 
 THE BUDGET LAW Page 37 
 
 Every large business, and even many families, realize the importance of 
 budgeting all expected expenditures, and living within the budget. The 
 present law in Illinois with reference to budgeting the receipts and ex- 
 penditures of public bodies is ineffective because the statute has no pro-
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 visions for enforcement. Under the present law, budgeting is in practice 
 voluntary. Under such a condition, the tax spending bodies, which need a 
 budget most, are the least likely to adopt one. The present law should be 
 amended so as to make it apply to all taxing bodies, except the larger 
 local governmental units now controlled by separate acts; and mandatory 
 provisions should be added so that it must be followed by all such public 
 bodies, which raise money by taxation. 
 
 4. REVISE ASSESSMENT METHODS . . . Page 41 
 
 Under present laws there are many hundreds of township assessors in the 
 State of Illinois, most of them making assessments according to a variety 
 of individual ideas. This results in great inequalities. The State Tax 
 Commission publishes an assessor's manual in a commendable effort to 
 help the local assessors, but there is no law requiring them to follow the 
 instructions of the Tax Commission, — nor indeed, is there any provision 
 in the present laws requiring tax assessors to have any special qualifica- 
 tions for their duties. Glaring inequalities result. The laws on this subject 
 should be revised so that assessments will be intelligently made on the 
 basis of modern economic conditions. 
 
 5. REDUCE THE NUMBER OF 
 
 LOCAL GOVERNMENTAL UNITS . . . Page 55 
 
 Illinois has become notorious for having an astonishingly large number of 
 governmental bodies having authority to levy taxes. It has far more tax 
 levying bodies than any other state in the union. There are more than 
 15,000 small governmental units in Illinois which levy taxes every year. 
 This is far more than in the State of New York; and more than the total 
 of ten states east of Illinois. One result of having such a large number 
 of tax levying bodies is that it is impossible for even the most enterpris- 
 ing and public-spirited taxpayer to attend the public meetings of the 
 boards when they levy taxes which will eventually go on his tax bill. The 
 right of the taxpayer to be present at board meetings when taxes are 
 being imposed on him, is practically nullified when the number of such 
 boards is so numerous that he cannot possibly attend all such meetings. 
 The more tax levying bodies, the higher the total tax bill for everyone! 
 
 10
 
 THE TAX BURDEN 
 
 MOST people are uninformed on the subject of taxa- 
 tion, notwithstanding the fact that man has paid 
 1 some form of taxes since the very beginning of or- 
 ganized government. Nevertheless, there is still a paucity of 
 knowledge about taxation. 
 
 As early as 3400 B.C. the Pharaohs of Egypt exacted 
 grain, poultry and livestock from the people, as taxes. In the 
 present day, you are assessed in various ways to support 
 your government. Many of you pay property taxes. Some 
 of you pay income taxes. A great number of you pay other 
 special taxes. If you do not directly pay any of these items 
 do not be misled, for each and every one of you pays taxes 
 indirectly, which simply means that many taxes imposed on 
 business are included in the cost of the things you buy. 
 
 Just as traffic lights are necessary to cope with the prob- 
 lems of our auto-age, so have the other complexities of our in- 
 dustrial and commercial life necessitated their own brand of 
 "Stop and Go" lights. Whether it is the National Labor Rela- 
 tions Board regulating a strike; the State Highway Depart- 
 ment building a super-highway; or a County Farm Agent 
 giving advice on crop-rotation, the problem is still the same. 
 Your demands on government for a greater interest in public 
 welfare have increased the cost of each level of your govern- 
 ment. Federal, State and Local. Charts I and II illustrate 
 this change, and its impact on the cost of government. 
 
 In 1 90 1 the receipts of the Federal Government exceeded 
 expenditures by $63,000,000. After that date there was a slow, 
 but gradual increase in expenses until 191 7. Upon our entry 
 into the First World War in 191 7, and for the years 1918 and 
 
 ^— ^^— ^^^-^^— 12—
 
 THE TAX BURDEN 
 
 1919, the expenditures were much greater than the receipts. 
 During the period of 1920 to 1930, however, the revenue 
 again exceeded government disbursements. Beginning with 
 1 93 1 there was such an increase in expenses that since then 
 Federal outgo has been almost twice as much as the Federal 
 income. (See Chart I, and Table I in the Appendix) 
 
 For the fiscal year ended June 30, 1942, the receipts were 
 $13,047,094,000 and the expenditures were $32,49 1,307, 397. 
 Table I of the Appendix shows the impact of the armament 
 program. Federal revenue cannot keep pace with expenses. 
 Unquestionably, our National Economy will be distorted by 
 debt financing for generations to come. 
 
 Chart II illustrates the sharp increase in both income and 
 disbursements of the State Government during the past 
 decade and a half. In 1925, the expenditures of the State 
 Government were approximately Si 2,000,000 greater than 
 the receipts. Since 1933, the receipts and expenditures have 
 more than doubled. Except for deficiency appropriations, 
 Illinois has operated on a "pay as you go" basis since 1933. 
 The cost of the State Government, excluding trust fund and 
 transfers, for 1942 was $232,519,362. (See Table II of the 
 Appendix for further details.) The Sixty-Second General 
 Assembly, which adjourned June 30, 1941, passed biennial 
 appropriation bills amounting to $510,000,000 covering the 
 two fiscal years 1942 and 1943. This is an all-time high in 
 our State. This does not include an appropriation of over 
 $45,000,000 to cover deficiencies incurred in prior years. 
 The "pay as you go" poHcy in our State finance is meaning- 
 less, as long as deficiency appropriations are tolerated. 
 State governments, as well as individuals must learn to live 
 within their budgets. 
 
 —13
 
 CHART I 
 
 FEDERAL RECEIPTS AND EXPENDITURES 
 
 1901-1942 
 
 Further information is set forth in Table I of the Appendix 
 
 Source of data: Statistical Abstract of the United States and United States Treasury 
 Reports. 
 
 - 14
 
 CHART II 
 
 RECEIPTS AND EXPENDITURES OF 
 
 STATE GOVERNMENT IN ILLINOIS 1925-194 2 
 
 $275 
 
 $250 
 
 $225 
 
 $200 
 
 $175 
 
 $150 
 
 $125 
 
 $100 
 
 $75 
 
 cs 
 
 ^_ 
 
 CM 
 
 en 
 
 ^ 
 
 "^ 
 
 cs 
 
 CK 
 
 O- 
 
 Further information is set forth in Table II of Appendix 
 Source of data: Reports of Auditor of Public Accounts and the Department of Finance. 
 
 15 
 
 IKHV'
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 The same general trend prevails to a greater or less extent 
 in most county and municipal governments. 
 
 The Statutes of Illinois do not require local governmental 
 units to have uniformity in accounting, or that they file a re- 
 port of receipts and expenditures with a central office. There- 
 fore, it is nearly impossible to ascertain the amount of money 
 collected by some 15,000 taxing bodies in our State, The 
 county clerk in each county, however, is required to submit a 
 statement to the Illinois State Tax Commission tabulating 
 the "assessments and taxes charged." From this data we are 
 able to get a fairly accurate estimate of the tax revenue of 
 local government. 
 
 Based on a statewide average, your local tax dollar in 1 940 
 was distributed among the various local taxing units as fol- 
 lows: Schools, 41.04%; cities, villages and incorporated towns, 
 27.92%; counties, 9.21%; the balance going to the other 
 branches of local government, as shown on Chart III. 
 
 There are many indirect and hidden taxes that each and 
 every one of us pays, of which most of us are not aware. Chart 
 IV lists only a few of the many things you buy. Most people 
 are not aware of the great number of different types of taxes 
 that are levied on the very necessities of life, and the amount 
 of taxes which are added into their cost. 
 
 Let us consider six common commodities which are pur- 
 chased by the average citizen. On a pair of shoes there are 
 126 different types of taxes; on a quart of milk, 78 taxes; on a 
 wire fence, 191 taxes; on a bar of soap, 154 different taxes; on 
 a dress, 125 taxes; and on a gallon of gasoline, 201 hidden 
 taxes. (Frodel, A. C, "Nobody Escapes Taxes.") These are 
 hidden taxes, but rest assured they are included in the cost 
 of the goods that you buy. 
 
 — ^^^— — ^— 16
 
 CHART III 
 HOW YOUR TAX DOLLAR IS SPENT IN LOCAL GOVERNMENT 
 
 1940 
 
 Source of data: "Property Tax Statistics for Illinois Local Governments No. 2." 
 
 — — ^ 17
 
 CHART IV 
 "HIDDEN TAXES" 
 
 Out of every $1 spent for Shoes 7c is tax. 
 
 Out of every $1 spent for Women's Clothing 10c is tax. 
 
 Out of every $ 1 spent for Milk 1 Oc is tax. 
 
 Out of every $1 spent for Electricity 1 2c is tax. 
 
 Out of every $1 spent for Furniture 1 3c is tax. 
 
 Out of every $1 spent for New Automobiles 1 5c is tax. 
 
 Out of every $1 spent for Bread 15c is tax. 
 
 Out of every $1 spent for Telephone Bills 15c is tax. 
 
 Out of every $1 spent for Sugar 1 8c is tax. 
 
 Out of every $1 spent for Rent 25c is tax. 
 
 Out of every $1 spent for Automobile Upkeep. . . . 37c is tax. 
 Out of every $1 spent for Cigarettes 74c is tax. 
 
 The above taxes are based on the 1 940 Revenue Act, and are higher 
 now. 
 
 Source of data: Monsanto Magazine, May, 1940 
 
 18
 
 THE TAX BURDEN 
 
 The lack of interest in taxation arises out of a lack of under- 
 standing of tax administration. The time is long past when 
 there should be a clarification of our taxing procedures. The 
 time is also long overdue when you should learn what your 
 total tax bill really is. Your interest in taxation and costs of 
 government will increase, when you add to the direct taxes 
 you pay, the ever increasing hidden taxes. 
 
 So much for the general tax picture. Now let us examine 
 some of the things that can be done to improve the admin- 
 istration of taxes and thereby reduce the cost of local 
 government in Illinois. 
 
 19
 
 1 
 
 TAX DELINQUENCY 
 
 ONE of the most important ways to improve the ad- 
 I ministration of taxes is to ehminate tax dehnquency. 
 You who pay your taxes promptly are carrying the 
 burden of those taxpayers who do not make their payments 
 on time. If some do not pay their taxes, the rest of us must 
 pay them through increased rates the next year; and the rest 
 of us must pay the cost of trying to collect them; and the rest 
 of us must pay the interest on the money borrowed to be used 
 to take the place of the unpaid taxes until more taxes are 
 levied and collected. All taxing bodies have been forced to 
 increase their tax levies to cover loss of taxes and cost of 
 collection — some taxing districts more than others. This item 
 runs as high as 33.7% in one county in Illinois. 33.7% ad- 
 ditional burden is therefore necessary in that county in order 
 that local government may function. 
 
 Chart V indicates that Cook County had a delinquency of 
 approximately 22.8%. Alexander County, with 33.7% of its 
 taxes uncollected, had the highest percentage of delinquency 
 in the entire State. Delinquency for all counties is set forth 
 in Table III of the Appendix. 
 
 Tax delinquency became a more serious problem in Cook 
 County in the early years of the depression as Chart VI 
 graphically illustrates.lt will be observed that the percentage 
 of personal property taxes uncollected dropped in 1935, 
 
 22 —
 
 CHART V 
 
 TAX DELINQUENCIES IN THE STATE OF ILLINOIS 
 
 1939 LEVY UNCOLLECTED AT THE CLOSE OF 1940 
 
 Further information is set forth in Table III of the Appendix 
 Source of data: Barcus, Kindred & Co. 
 
 23
 
 CHART VI 
 
 PER CENT OF 1928-1940 TAXES UNCOLLECTED 
 
 IN COOK COUNTY AS OF MARCH 31, 1942 
 
 CN 
 
 -^ 
 
 o 
 
 00 
 
 o 
 
 CO 
 
 n 
 
 CO 
 
 CO 
 
 ^ 
 
 O 
 
 o- 
 
 Os 
 
 o- 
 
 cs 
 
 Further information is set forth in Table IV of the Appendix 
 Source of data: Civic Federation, Chicago, Illinois. 
 
 24
 
 TAX DELINQUENCY 
 
 and 1936, — probably as a result of more healthy assessing 
 procedures. 
 
 Real estate tax collections during the same period showed 
 little variation. In the so-called blighted areas in Chicago 
 there are a great many parcels of property which are delin- 
 quent, and it is questionable, in the minds of most authorities, 
 whether any great proportion of these taxes will ever be paid. 
 Many of these properties are not worth the taxes levied 
 against them. In other portions of Cook County during the 
 period of the "booming twenties," thousands of lots were 
 plotted in the suburbs. Miles of sidewalks were constructed, 
 and other improvements were made. Today, many of these 
 areas are still vacant lots filled with weeds, undergrowth and 
 broken sidewalks. The back taxes due on many such sub- 
 divisions are many times the actual value of the property. 
 
 Table IV of the Appendix shows a real estate deUnquency 
 in Cook County of approximately Si 96,545, 166; a personal 
 property delinquency of $300,885,839; and a raihoad prop- 
 erty delinquency of $10,548,571 ; making a total delinquency 
 of $507,979,576. This huge deUnquency contains hundreds 
 of thousands of separate items. Many of these taxes can never 
 be collected, and should be written off the books. 
 
 Judicial Reductions reduce the above amounts by $136,- 
 028,568; the Civic Federation recommends further Write- 
 offs, bringing total reductions to $366,916,212. A large part 
 of this total would have gone into the County Treasury if 
 vigorous collection measures had been taken. After giving 
 effect to these adjustments, the uncollected totals are: Real 
 Estate $83,305,963; Railroads $1,588,847; Personal Property 
 S56, 168,554; Total $141,063,364. 
 
 In attacking the problem of real estate tax delinquencies, 
 
 25
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 the objective is to get properties back on a current tax-pay- 
 ing basis and keep them there, and at the same time reahze 
 maximum possible revenue from the dehnquent taxes. 
 
 The chief weapon of the pubUc in attacking this problem 
 is the tax foreclosure process. Under this process the State's 
 attorney is empowered to file tax foreclosure proceedings in 
 the name of the People. The court orders a tax foreclosure 
 sale at which bidding is open to the pubhc. The owner is 
 guaranteed a period of two years (by the Constitution) in 
 which to redeem his property by paying the amount of the 
 bid plus interest at 6% per annum. If the owner does not 
 redeem within the two-year period, the successful bidder can 
 perfect title. 
 
 This tax foreclosure law has major weaknesses. First, a 
 bidder other than the owner of the property has considerable 
 legal expense to insure that all steps necessary to a valid fore- 
 closure have been taken, and for an appraisal to determine 
 how much he can safely bid. An early redemption by the 
 owner at the rate of 6% per annum would not compensate 
 the outside bidder for his costs. Consequently, in practice 
 there very seldom is an outside bidder. In the absence of a 
 competing bidder, foreclosure ceases to be a real weapon for 
 collection of taxes. 
 
 Second, the tax foreclosure process is a great expense to the 
 county and, on unimproved and uneconomic properties, the 
 proceeds of the sale may not cover the cost. There is not, 
 at the present time, any method other than foreclosure to 
 deal effectively with this class of properties. 
 
 It is the consensus of opinion of tax experts that the follow- 
 ing remedies are needed to eliminate the above-mentioned 
 weaknesses in present laws: 
 
 26
 
 TAX DELINQUENCY 
 
 ( 1 ) Legislation to increase the interest which must be paid 
 for redemption of property from tax foreclosure sale, from 
 the present 6% per annum to a rate sufficient, at least, to 
 compensate an outside bidder for necessary expenses. 
 
 (2) Legislation to clarify the right of the county to bid at 
 tax foreclosure sales; to perfect title after the two-year re- 
 demption period; and to dispose thereafter of the property 
 through sale. 
 
 (3) Legislation to provide for an auction sale by the county 
 collector to the highest bidder for cash, subject to confirma- 
 tion by the county court, of tax delinquent vacant and unim- 
 proved properties, giving to the successful bidder the right to 
 perfect title by a foreclosure action. Any of these properties 
 not restored to the active tax rolls by this type of cheap 
 "scavenger" sale, could then be attacked by foreclosure. 
 
 To prevent future tax delinquency in counties throughout 
 the state, the present Collector's Tax Sale Law needs 
 strengthening. Under this law, the county collector annually 
 offers for sale taxes unpaid after the penalty date. The suc- 
 cessful bidder is the one who bids the principal amount of 
 taxes due, plus the lowest penalty rate. (The maximum rate 
 under the law is 12% for the first six months, and larger 
 amounts thereafter.) If there is no bidder, the property is 
 forfeited to the state. 
 
 The weakness of the present Collector's Tax Sale Law is 
 that the tax buyer purchases only a lien which is nothing 
 more than a cloud on the title. He cannot obtain possession 
 or a merchantable title. To strengthen this law, there is 
 needed: 
 
 (i) Legislation to abolish the rule that when a part of the 
 real estate tax for which a sale is made is shown to be illegal, 
 
 17
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 the illegal portion of the tax renders the judgment and sale 
 void, even though practically all of the tax is legal. 
 
 (2) Legislation to provide that tax objections must be 
 raised at the earliest opportunity and not thereafter, and 
 shall not suffice as a ground for setting aside a tax deed. 
 
 (3) Legislation to provide that in the event a tax deed is 
 invalid as a conveyance of title, the lien of the tax is trans- 
 ferred to the buyer, with the right to foreclose the same with- 
 in a two-year period after securing the tax deed. 
 
 Personal property taxes rapidly become uncollectible after 
 delinquency date. The Civic Federation estimates that only 
 $56,168,554 of the $300,885, 839 of personal property taxes 
 delinquent in Cook County is collectible. Attention should 
 be given to collection of personal property taxes as soon as 
 they become due and payable. Legislation is needed to 
 strengthen provisions for the distraint and sale of personal 
 property for non-payment of taxes; provide adequate penal- 
 ties for non-compHance by public officials; and provide ade- 
 quate protection for collection officials against possible per- 
 sonal liabihty arising from performance of their duty. 
 
 There are also two general legislative measures necessary 
 to establish a better tax collection procedure: (i) To improve 
 delinquent tax records, both real and personal; (2) To com- 
 pel the county collector to mail out the tax bills. (This is not 
 the practice in many counties.) 
 
 The problem of tax deUnquency will continue in counties 
 where it now exists, and may arise in any county at any 
 time, unless corrective legislation is adopted. The suggestions 
 made herein will establish a tax collection procedure which 
 can be effectively administered. The elimination of tax de- 
 linquency would mean a large saving. 
 
 28
 
 2 
 
 ACCOUNTING AND AUDITING 
 
 A UNIFORM system of accounting is most essential to 
 the administration of good government. It makes 
 i possible a comparison of expenditures. The tax 
 extensions now reported by the County Clerk to the Tax 
 Commission are of little comparable value. The only taxing 
 units which now have uniformity in their accounts are the 
 school districts. The motor fuel tax and relief money allo- 
 cated by the State must also be accounted for on prescribed 
 forms. 
 
 It is difficult for our public officials to do a good job with 
 the inadequate guidance the law now provides. For exam- 
 ple, the County Treasurer is required to keep merely a set of 
 "proper accounts"; the township supervisor is required to 
 have a "just and true account of all receipts and expendi- 
 tures;" and the city or village treasurer is required to have 
 only a "warrant register." 
 
 Prior to 1941 no attempts were ever made to aid municipal 
 officials in communities of less than five thousand population, 
 with the administration of their fiscal affairs. Schools for such 
 municipal officers were founded in 1941 by the Illinois 
 Chamber of Commerce, the Municipal League and others, in 
 conjunction with the University of Illinois, in order to offer 
 such instructions. These classes were well attended. 
 
 Chart VII shows that only eight states do not supervise the 
 
 30
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 accounting of any classes of local government. Illinois is one 
 of the states which is still in the "horse and buggy days"' in 
 this respect. We have inadequate laws concerning uniform 
 accounting. Accountants have a difficult task in attempting 
 to comply with the fragmentary statutes. It is impossible to 
 compare operating costs of governmental units. 
 
 In Indiana and Ohio, state departments are directed by 
 the statutes to set up a system of accounting in every munici- 
 pality. Statements must be filed annually, containing details 
 of receipts and expenditures. Tax administration in Illinois 
 would make a great forward stride by adopting a uniform 
 system of accounting in our Local Government. 
 
 Every honest official takes pride in having an accurate set 
 of accounts. By so doing he always knows the financial status 
 of his organization. Government is our largest business. It is 
 important that at all times there be an accurate accounting 
 of receipts and disbursements. Business men keep detailed 
 accounts of their own affairs. Those in public office 
 should do likewise. You pay the cost of government. You 
 should have enough interest in the government to see that 
 its accounts are kept on just as sound and accurate an ac- 
 counting basis as you demand for your private business. 
 
 Hundreds of miUions of dollars of your tax money is being 
 consumed annually by local governments in Illinois, and 
 you, the taxpayers, do not require an audit to be made by 
 men trained in this profession. 
 
 The 1872 Statutes stated that the administrative officer 
 should examine the records of all officers who received or ex- 
 pended pubUc funds in counties, townships, cities and vil- 
 lages of the first and second classes. However, no provision 
 was made as to the method to be used. Nor have any such 
 
 32—
 
 ACCOUNTING AND AUDITING 
 
 provisions been made since. In counties, the verification of 
 accounts is done by the county board of supervisors, or the 
 county auditor. In townships, it is done by the board of town- 
 ship auditors, including the supervisor, the town clerk and 
 the Justice of Peace. 
 
 Most owners of a business demand an examination of their 
 accounts by an independent auditor. A similar practice 
 should be followed for public accounts. 
 
 All public accounts must be audited in order to verify the 
 receipts and expenditures. This work should be done by a 
 certified public accountant or by a competent public ac- 
 countant licensed by the State of Illinois. This would enable 
 the citizens to know if their fiscal officers are true to their 
 public trust, and give a correct accounting of the funds which 
 are entrusted to their keeping. 
 
 Chart VIII indicates only three states which do not pro- 
 vide some form of auditing service for local governments. 
 In 1920, Wisconsin set up a Division of Municipal Accounts 
 which is a part of the State Tax Commission. Any munici- 
 pality in the State will be audited upon the demand of a local 
 governing body, or upon instruction of the State Tax Com- 
 mission. These audits have unearthed a number of deficien- 
 cies in the accounts of local officials. Would proper audits 
 of local units in Illinois unearth similar conditions. 
 
 In Ohio, all county and city accounts are audited annually, 
 while the townships, villages and school districts are audited 
 every two years. This work is under the jurisdiction of the 
 Bureau of Inspection and Supervision of Public Officials, of 
 which the State Auditor is the administrative head. During 
 the last thirty years, shortages of over Si 6,000,000 have been 
 discovered, of which $5,000,000 has been recovered. 
 
 33
 
 I 
 
 o o
 
 ACCOUNTING AND AUDITING 
 
 The Indiana Department of Inspection of Public Offices 
 examines the finances of every taxing unit. The examination 
 is made without notice, and the State Examiner has the pow- 
 er to go into any office and examine any books. Reports are 
 required from all units, and the Examiner designates the of- 
 ficer to make them. Any shortages found are reported to the 
 Attorney General, who must start prosecution. 
 
 The State of Illinois could greatly improve its system of 
 auditing public accounts. The majority of local audits in Illi- 
 nois are of a perfunctory nature. Most of them have little fis- 
 cal value, because they do not furnish the public with suffi- 
 cient details to enable them to analyze governmental ex- 
 penses. Periodic auditing by qualified accountants will im- 
 prove the administration of government. 
 
 35
 
 3 
 
 BUDGETS 
 
 A BUDGET is a financial statement which shows the es- 
 MmJL timated receipts and expenditures for a future fiscal 
 / \ period. It enables the people to know the amounts of 
 revenue, and the purposes for which these moneys will be 
 used. A proper budget law gives to the people the privilege of 
 attending public hearings prior to the adoption of a budget. 
 The budget hearing is the proper place at which to make a 
 protest on proposed expenditures. Some of our local govern- 
 ments have adopted the budget method of administering 
 their fiscal affairs. Many have not. Uniformity in accounting 
 and periodic auditing are prerequisites of good budgeting 
 procedure. All three would contribute materially to a sound 
 administration of government in Illinois. 
 
 The Illinois Municipal Budget Act was adopted in 1937. It 
 required that each municipality adopt an annual budget and 
 an annual appropriation ordinance, except cities, villages 
 and incorporated towns; all counties, which are subject to 
 separate acts; park districts organized under the park district 
 act of 1895; the Sanitary District of Chicago; the Cook 
 County Forest Preserve District; the Board of Education of 
 Chicago; and the Chicago Park District. The Chicago and 
 Cook County bodies are subject to separate acts, requiring 
 them to hold public hearings. Present statutes provide that 
 cities, villages and incorporated towns must adopt Appro- 
 
 38
 
 BUDGETS 
 
 priation Ordinances. But these ordinances lack the most im- 
 portant part of budgetary proceedings — the provision for a 
 public hearing. 
 
 The 1937 Act expressly provided that the failure to adopt 
 an annual budget; to pass an annual appropriation ordi- 
 nance; or to comply in any respect with the provisions of the 
 act, would not affect the validity of any tax levy of a munici- 
 pality, if the levy were otherwise in conformity with the law. 
 
 The act was amended in 1939. Some improvements were 
 made to the act, based upon past experience, but such 
 changes were largely technical, and had little bearing upon 
 the scope of the act. 
 
 The 1939 Amendments permit school districts governed by 
 a board of directors to employ a different procedure from 
 that of other municipalities, but it did not contain any 
 mandatory provisions for enforcement. 
 
 The major weaknesses of the act of 1937 as amended in 
 1939 are that it does not apply to cities, villages, incorporated 
 towns and to certain other municipalities; and that Section 4 
 of the original act of 1937 provides that failure to comply 
 with the act in any respect shall not affect the vahdity of any 
 tax levy. These weaknesses largely defeat the municipal 
 Budget Law. 
 
 In II years Indiana saved its citizens over $21,000,000 
 through the use of the budget. The Multnomah County Tax 
 Conservation Commission in Oregon reduced the total levies 
 of that County from 1922-36 by Si 0,000,000. 
 
 C. B. Murtagh, a former Iowa State Comptroller, referring 
 to the budget law, is quoted in the annual report of the Iowa 
 Taxpayers Association for the year 1941, in part as follows: 
 "During the five years of its operation, it is my opinion that 
 
 39
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 the taxpayers of Iowa have been saved many millions of 
 dollars." 
 
 While improvements can be made in the present budget 
 law, its replacement by a broader measure is highly de- 
 sirable. 
 
 ( 1 ) It should deal with the problem of municipal finance 
 as a unit. It should contain provisions with respect to munic- 
 ipal budgets, financial reports and audits, subject to some 
 degree of central state supervision. 
 
 (2) The budget provision should be made applicable to all 
 taxing bodies with exceptions only of the larger local govern- 
 mental units now controlled by more detailed separate acts. 
 
 (3) It should be flexible enough to provide for less detailed 
 requirements for small school districts, but with more reliance 
 upon financial reports and audits for control in those cases. 
 
 (4) It should be mandatory that the budget be filed with, 
 and made a part of the tax levy. 
 
 If these things were done, the budget requirements would 
 automatically enforce themselves, and it would be possible to 
 do away with the great mass of litigation challenging tax 
 levies on the grounds that they do not sufficiently make sep- 
 arate statements of the amount for each purpose. 
 
 40
 
 4 
 
 ASSESSMENT METHODS 
 
 MODERNIZATION of assessing methods would im- 
 prove the administration of government in lUinois. 
 Assessing methods lack both standardization and 
 uniformity. We have an army of approximately 2600 indi- 
 viduals doing assessment work. Many are inadequately 
 equipped to perform this task. Each of them has his own 
 ideas as to how your home, farm, automobile, business, and 
 other properties should be valued for taxing purposes. Our 
 assessors have the task of appraising 2,500,000 parcels of ur- 
 ban real estate; 750,000 rural properties with a total of 36,- 
 000,000 acres of land; as well as the personal property of 
 approximately 8,000,000 people and 31,000 corporations. 
 
 During the past decade, assessed valuations in Illinois 
 have dropped 28%. Chart IX, and Table V of the Appendix 
 show the valuations for recent years. In 1941 the assessed 
 value of all property was about $5,234,439,000. 
 
 There is a great difference in the level of assessments in the 
 various counties — even in the townships within a single coun- 
 ty. In 1939 two individuals built new homes in a Central Illi- 
 nois city. One house was across the street from the other, but 
 each was in a different township. One house and lot cost 
 $7,500 and it was assessed for $1,500. The other house and lot 
 cost $5,000, but it was assessed for $2,000. Both wonder how 
 this assessing business is done. 
 
 42
 
 CHART IX 
 ASSESSED VALUATION— 1929-1941 
 
 Further information is set forth in Table V of the Appendix 
 Source of data: Annual Reports of Illinois Tax Commission. 
 
 43
 
 CHART X 
 AVERAGE ASSESSED VALUATION OF AUTOMOBILES— 1 941 
 
 Further information is set forth in Table VI of the Appendix 
 Source of data: Report of Illinois Tax Commission 
 
 44
 
 ASSESSMENT METHODS 
 
 In Will County, according to the assessor, automobiles had 
 an average value in 1941 of S48.00 each, while the assessors 
 in Hardin County valued automobiles at S2 54.00 each. The 
 valuations for all counties are indicated on Chart X, and are 
 listed in Table VI of the Appendix. 
 
 The judgment of assessors varies to an even greater degree 
 within each county. For example, in one Illinois county the 
 assessor in one township assessed automobiles at an average 
 of S22.45 each, while in the adjoining township of the same 
 county they were assessed at S 11 6.73. 
 
 9^ 
 
 '^ 
 
 1,500 Illinois township tax assessors have a free hand in evaluating property 
 
 for taxation. 
 
 Not only is there considerable variation in the valuation of 
 automobiles, but there is also considerable variation in the 
 number assessed. The assessors of Jasper County placed 2,697 
 automobiles on the tax rolls in 1941. Of 2,919 licensed cars in 
 Jasper County, 92% were assessed. That was a good job! 
 Only 56,058 cars were assessed in Cook County. 839,424 pas- 
 senger cars were licensed in Cook County. Consequently, 
 personal property taxes were assessed on only about 7% of the 
 automobiles in Cook County. The percentage of automobiles 
 assessed in all counties is listed in Table VI of the Appendix, 
 and also indicated on Chart XI. In the entire State of Illi- 
 nois there were 1,831,343 licensed passenger automobiles in 
 1941; of this number 700,381, or 38% were assessed. 
 
 45 ^— — ^— ^— ^-^—
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 The great variance in assessments is not confined to auto- 
 mobiles alone. There are also considerable differences of 
 opinion in appraising cattle, and other types of livestock. In 
 1 94 1 the average assessment for cattle in Menard County 
 was $30.79 per head; but in Saline County the assessor 
 valued them at only $10.42 per head. (See Chart XII, and 
 Table VII of Appendix for further data.) In Sangamon 
 County, the Curran Township assessor valued cattle at $5.31 
 each, while Lanesville Township assessor in the same county 
 assessed them at $26.00 per head. In the same county we find 
 horses assessed in Maxwell Township at $10.18 each; and in 
 Springfield Township, at $31.67 per head. Still further, in 
 Sangamon County, hogs were assessed in Divernon Town- 
 ship at $2.20 per head, whereas the assesssor in Pawnee 
 Township valued them at $6.77 per head. 
 
 Flagrant inequalities in the methods of assessing real and 
 personal property may be expected as long as our archaic 
 taxation system exists. With the tax assessors working about 
 three months each year, it is not possible for them to correctly 
 appraise all kinds of property. The appraised value of real 
 estate, automobiles, livestock and other personal property 
 will continue to vary between counties and townships within 
 the same county, until the law governing assessments is im- 
 proved and assessors are properly trained. 
 
 In 29 states assessing is done by the county assessors; in 
 15 states the assessing is done by the township assessor; see 
 Chart XIII for reference to individual States. New York and 
 New Jersey have an assessor for each assessing district. An 
 assessing district in New York is a city or township, and in 
 New Jersey it is a city, borough, village or township. Mis- 
 souri has county, township and city assessors, depending 
 
 46
 
 CHART XI 
 
 PERCENTAGE OF LICENSED AUTOMOBILES ASSESSED 
 
 IN ILLINOIS— 1941 
 
 Under 10% 
 10%-49% ^/\ 
 50%-69% 
 
 |:i:;;;;;;:;;;| 7o%-85% 
 
 I Over 85% 
 
 Further information is set forth in Table VI of the Appendix 
 Source of data: Records of Secretary of State and Illinois Tax Commission 
 
 47
 
 CHART XII 
 AVERAGE ASSESSED VALUATION OF CAHLE— 1941 
 
 Further information is set forth in Table VII of the Appendix 
 Source of data: Report of Illinois Tax Commission 
 
 48
 
 ASSESSMENT METHODS 
 
 upon the class of the unit. lUinois has 1 7 counties where the 
 county treasurer is exofficio county assessor; 83 counties have 
 an assessor in each township; a county assessor is elected in 
 Cook County; and there is an elected board of county asses- 
 sors in St. Clair County. 
 
 Assessors are elected by popular vote in 29 States, and 
 appointed in 6 States; and in the remaining 13 these officials 
 are elected in smaller communities, and appointed in certain 
 classes of cities. The term of office in the different States 
 varies from one to six years. 
 
 Tax assessing would be greatly improved if the county 
 were adopted as an assessing unit. Such a move would result 
 in a more efficient system of assessing, and insure a more 
 equitable valuation within the county. 
 
 In 22 states the assessment date falls in January. January 
 I or February i is the most convenient time for business men, 
 as one of these dates is generally the beginning of their busi- 
 ness year. (See Chart XIV.) 
 
 Our own assessment date, April i, was established many 
 years ago when the weather determined the time the roads 
 were passable, and the assessor could get around in a horse 
 and buggy. Today, there are few places in Illinois where this 
 could be the reason for the assessment date. 
 
 Would it not be much more equitable if an average inven- 
 tory were used as a basis of assessment and the assessment 
 date changed to January i? An assessment on the average 
 value would eliminate the shifting of merchandise, livestock, 
 grain and raw materials in order to evade the tax. At the 
 present time 22 States and the District of Columbia follow 
 the plan of determining personal property tax on an average 
 inventory. 
 
 49
 
 o<: 
 
 I 

 
 I
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 Real estate should be assessed at the same time as personal 
 property. Delinquent tax dates should be moved forward at 
 least one month each year until such time as the collection 
 dates would allow all governing units to have at least a part 
 of their tax collections come within the same fiscal year as the 
 levy is made. This would save hundreds of thousands of dol- 
 lars annually in interest charges on tax warrants and, at the 
 same time, would improve personal property tax collections. 
 It is 17 months, under our present law, from the time that the 
 assessment is made until the date of delinquency for the pay- 
 ment of the second installment of real property tax. How 
 long would a business house last if it had to wait 1 7 months 
 to collect all charge accounts? 
 
 In all counties of the State under township organiza- 
 tion, with the exception of Cook County and St. Clair Coun- 
 ty, the assessments are made by an assessor elected by popu- 
 lar vote in each township. The county treasurer is the ex- 
 officio supervisor of assessments. In those counties not under 
 township organization, the county treasurer is exofficio 
 county assessor with the power to appoint deputy assessors 
 who make the local assessments. (See Chart XV.) 
 
 To revise our assessment methods in order to establish a 
 more uniform procedure of assessing we should : 
 
 (i) Create larger areas as assessment districts, which ^vill 
 allow the employment of a full time individual who has been 
 trained for this work. 
 
 (2) Prepare and maintain tax maps and property tax cards. 
 
 (3) Install and maintain a standardized system of assess- 
 ment records. 
 
 (4) Assess both real and personal property annually. 
 
 52 — ^^— ^— ^^^—
 
 CHART XV 
 ASSESSING AUTHORITY IN EACH COUNTY 
 
 Source of data: Illinois Revised Statutes 
 
 53
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 (5) Change the assessment date for all property to Januan,' 
 I or February i , 
 
 (6) Assess all inventories on an average value for 12 month 
 preceding the assessment date. 
 
 54
 
 5 
 
 GOVERNMENTAL UNITS 
 
 ILLINOIS, with over 15,000 administrative bodies, has a 
 larger number of taxing units than any other common- 
 wealth in the United States. The large number of over- 
 lapping governmental units greatly increases the cost of ad- 
 ministration of local government. Ten other states which lie 
 to the east and south of Illinois — Indiana, Ohio, Pennsylvania, 
 Delaware, Kentucky, Maryland, North Carolina, Tennessee, 
 Virginia and West Virginia — have a population of 36,152,770 
 and a total of 14,145 governing units. In these states we find 
 a taxing district for every 2,556 persons, while in Illinois 
 there is a taxing district for each 520 individuals. In these 
 nearby states the citizens are served by 3^th as many govern- 
 mental units as are functioning in Illinois. Chart XVI shows 
 how 9 other important states compare with Illinois in number 
 of taxing units. Table VIII of the Appendix gives data for 
 all 48 states. 
 
 The school districts of Illinois constitute 12,142 of the total 
 number of governmental units in our state. 
 
 In 1846, when the district system of schools was established 
 in Illinois, most of the state was sparsely settled and travel 
 was difficult. Today, the picture is changed. We have many 
 thousands of miles of all-weather roads and the original 
 necessity for "the little red school house" no longer exists. 
 Our school system is divided into three general classifica- 
 
 56
 
 CHART XVI 
 ILLINOIS LEADS THE NATION IN NUMBER OF TAX SPENDING 
 
 UNITS 
 
 ILLINOIS, 1 5,202 
 
 rrn im n^ ^n riti im rrn nii rm 3 
 
 NEW YORK, 9,609 
 
 f^n fTTi rm rm hr'rt ^m n^ rm n 
 
 MICHIGAN, 8,378 
 
 ^n ^D ^n ^D ^D c 
 
 PENNSYLVANIA, 5,279 
 
 ^m im TTTi f^n 1 
 
 OHIO 4,051 ^°<^^ symbol represents 
 
 A A Ad 
 
 rm rm rm n 
 
 CALIFORNIA, 3,562 
 
 one thousand 
 governmental units 
 
 INDIANA, 1,822 
 
 ( 
 
 NEW JERSEY, 1,159 
 
 MASSACHUSETTS, 428 
 
 DELAWARE, 71 
 
 Table VIII of the Appendix gives data for all 48 states. 
 
 57
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 tions: One Room Schools, Elementary schools (with two or 
 more teachers), and High Schools. 
 
 During the past decade the number of one-room schools 
 has shown a steady decrease in the United States. [See Chart 
 XVII, and Table XI in the Appendix.] In Illinois, school en- 
 rollment is becoming less each year, but we have made little 
 progress in reducing the number of school districts. Illinois 
 still leads the nation with 9,710 one-room school districts. 
 This is 81% of all the school districts. Pope County, with 
 94%, has the largest percentage of one-room school districts; 
 and Alexander County, with 27%, has the smallest. Data 
 for all counties are shown on Chart XVIII, and Table IX in 
 the Appendix. 
 
 Of the 9,710 one-room school districts in Illinois, 5,885, 
 or 61%, have an enrollment of less than 15 pupils. The daily 
 average attendance is much smaller. In Pike County 88% of 
 the one-room schools have an enrollment of less than 15 
 pupils, while in Hardin County only 4% of the one-room 
 schools have an enrollment of less than 15 pupils. See Table 
 IX for data on all counties. 
 
 The Sixty-Second General Assembly, which adjourned 
 June 30, 1 94 1, is to be highly commended for its efforts to 
 attack this problem of one-room schools. They passed a 
 law that takes State Aid away from all school districts 
 having less than seven pupils in average daily attendance. 
 This will affect about 2,211 school districts. Certain excep- 
 tions are made where geographical barriers and poor roads 
 make it impossible to transport pupils. The Statute, however, 
 does not force the school to close, for local taxes may still 
 be levied to keep them operating. What a pitiful sight it 
 is as we travel over our many miles of paved roads, today, 
 
 58
 
 CHART XVII 
 
 ILLINOIS LEADS THE NATION IN 
 
 NUMBER OF ONE-ROOM SCHOOL DISTRICTS 
 
 rf 
 
 ^^^^^^B|^?^J"» \t '^'^\_ 
 
 UNIT 
 
 ( 220^00 
 300,000 
 IS 0,000 
 160,000 
 
 J 
 
 III 1 i i 
 
 140,000 
 130,000 
 
 F ■ « ■» ^ — . . . 1 
 
 
 
 iUINOiS 9,710 
 
 t,\% HAVE IS OK USS PUPILS Ell» 
 
 100,000 
 
 s 
 
 
 1 1 1 
 
 NATIONAL TRIND IN 
 
 - 
 
 
 N 
 
 V 
 
 NUMBiR OF ONI ROOM 
 
 
 
 \ 
 
 tlEMENTARY SCHOOLS 
 
 1 1 1 
 
 
 
 \ 
 
 
 
 
 
 
 w 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ^1 
 
 ii ill 
 
 MICHIGAN S/400 
 
 YtAB or SURVtY 
 
 i\ 
 
 iji t (i 
 
 PENNSYLVANIA 4,861 
 
 Comparison of 8 
 highest population slates 
 
 OHIO U12 
 MASSACHUSEHS 33» 
 
 Table XI of the Appendix gives data for all 40 states. 
 Source of data: U. S. Oflfice of Education. 
 
 59
 
 CHART XVIII 
 
 PERCENTAGE OF ONE-ROOM SCHOOL DISTRICTS 
 
 IN EACH COUNTY— 1941 
 
 Further information is set forth in Table IX of the Appendix 
 Source of data: Reports of County Superintendents of Schools 
 
 60
 
 GOVERNMENTAL UNITS 
 
 and pass a rural school with three or four pupils playing in 
 the yard at recess time!!! It is then you realize that these 
 children are being deprived of advantages they could have 
 under more comprehensive school administration. 
 
 There are at least two approaches to the small school 
 problem in Illinois. 
 
 First, the school township (not to be confused with the civil 
 township) could be organized into one district for school tax- 
 ing purposes. A school township varies in area throughout the 
 State and contains a number of school districts. Studies have 
 been made in three counties in North Central Illinois of the 
 estimated cost if the school township were estabHshed as a 
 school unit. It was found that no new buildings would have 
 to be constructed, and that the tax rate could be reduced 
 about 35%. Those pupils who live at a distance of over one 
 and one-half miles from the school could be transported by 
 bus, and the State would reimburse the district for part of 
 these costs. There are many areas in Illinois where this 
 plan would be practical and would give our rural children 
 better schools. At the same time, the cost to the taxpayers 
 would be much less. 
 
 Secondly, all rural schools and small village schools in the 
 county could be operated under the jurisdiction of one coun- 
 ty-wide Board of Education with full powers of administra- 
 tion. The pupils would be transported daily where necessary. 
 A sufficient number of schools would be maintained so that 
 the pupil load could be equitably distributed. Twelve states 
 find this system works very well. 
 
 There are at present many small school districts not large 
 enough to have facihties to use comprehensive methods of 
 administration. There are at present many school districts 
 
 —61 -^
 
 TAX MODERNIZATrON FOR ILLINOIS 
 
 with an insufficient number of pupils. There are at present 
 many school districts financially unable to support good 
 schools. To make the necessary adjustments therefor; to 
 reduce the cost of unnecessary duplication within certain 
 areas; to improve the quahty of school administration, need 
 not involve additional tax expense. On the other hand, 
 proper adjustments would result in substantial savings, and 
 create better school facilities in the community. Making the 
 school unit large enough to be efficiently and economically 
 administered, will not interfere with local control of schools, 
 or local self government. 
 
 The multiplicity of one-room schools is not the only "thorn 
 in the side" of the taxpayer, for we have many high schools 
 which are too small to be efficiently operated and they should 
 be eliminated. There are 966 high schools in Illinois; and of 
 this number approximately 22% are two or three year high 
 schools. Schuyler County, with 88% of all its high schools 
 operating two or three years, is the highest in the state. 
 27 counties do not have any high schools which offer less 
 than a four-year course. Data for all counties may be found 
 on Chart XIX, and in Table X of the Appendix. To maintain 
 high schools with small enrollment creates an excessive cost 
 in operation, and it is impossible to offer a well balanced 
 curriculum with the small faculty that is employed. The per 
 capita cost is exorbitant. 
 
 We also have many four year high schools, which are too 
 small to operate efficiently and to give the best education at 
 a low pupil cost. All the four-year high schools of Henderson 
 County have an enrollment of less than 100 pupils. Chart 
 XX indicates that there are 32 counties that have no high 
 schools with such a small enrollment. There are 758 four- 
 
 _62—
 
 CHART XIX 
 
 PERCENTAGE OF TWO AND THREE YEAR 
 
 HIGH SCHOOLS IN EACH COUNTY— 1941 
 
 Further information is set forth in Table X of the Appendix 
 Source of data: Report of Superintendent of Public Instruction 
 
 63
 
 CHART XX 
 
 PERCENTAGE OF FOUR-YEAR HIGH SCHOOLS 
 
 IN EACH COUNTY HAVING LESS THAN 
 
 100 ENROLLED— 1941 
 
 Over 50% 
 25%-50% 
 
 {;;;;;;;;:;;;j Under 25% 
 
 \ I None 
 
 Further information is set forth in Table X of the Appendix 
 
 Source of data: Report of Superintendent of Public Instruction 
 
 64
 
 GOVERNMENTAL UNITS 
 
 year high schools in the state; 237, or 31% of the total, have 
 less than 100 enrolled. Data for all counties may be found in 
 Table X of the Appendix. 
 
 To improve this situation, the last session of the General 
 Assembly enacted a bill, sponsored by the Governor's Ad- 
 visory Taxation Committee. This measure requires that in 
 order to establish any new high school district it must have a 
 minimum assessed valuation of one million dollars, and a 
 minimum population of 1,500. 
 
 The school township treasurer is clerk for the school town- 
 ship, as well as fiscal officer and custodian of funds for the 
 school township and district schools. This office was created 
 by the first General Assembly in 1 8 1 8, and is another feature 
 of our antiquated school system which could be more effi- 
 ciently administered. There are 1,688 such offices, and 1,670 
 officials receive compensation for their work. Their indi- 
 vidual salaries ranged in 1941 from Si 5.00 to $9,000.00, and 
 office expenses ranged from nothing to $35,056.09 per an- 
 num. Originally, expenses of this office were paid from the 
 income of the school township loanable fund, which fund was 
 derived from the original sixteenth section of land in each 
 school township. During the many years this fund has been 
 estabhshed, bad investments and property losses have prac- 
 tically exhausted it in many locahties. The expenses of this 
 office for the entire state in every year since 1929 have ex- 
 ceeded the income from the township loanable fund, as dem- 
 onstrated in Chart XXI and Table XII of the Appendix. 
 In 1 941 the expenses of the school township treasurer's office 
 were 147% greater than income from the township loanable 
 fund. This office is an ever-increasing drain on the taxpayers 
 and is diverting funds designed for educational purposes. 
 
 65
 
 i ^MMMMMMMM^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ 
 
 X 
 X 
 
 H- 
 < 
 
 u 
 
 lU 
 
 Z 
 
 X 
 
 ui 
 
 O 
 
 z 
 !< 
 
 Of 
 lU 
 
 a. 
 
 o 
 
 Z 
 < 
 
 Z 
 
 X I 
 to CO 
 
 ii 
 
 2 i 
 o 
 
 z 
 u 
 
 lU 
 
 O 
 u 
 
 z 
 
 
 X 
 
 66
 
 CHART XXII 
 
 AMOUNT PER PUPIL TAKEN FROM STATE DISTRIBUTIVE FUND 
 
 TO DEFRAY EXPENSES OF SCHOOL TOWNSHIP TREASURER— 1941 
 
 Over $1 
 
 ^0-$l 
 
 Ij;;:;::;;:;;;! Under .50 
 [_ I None 
 
 Further information is set forth in Table XIII of the Appendix 
 Source of data: Report of Superintendent of Public Instruction 
 
 67
 
 CHART XXIII 
 
 COST PER PUPIL OF SCHOOL TOWNSHIP 
 
 TREASURER— 1941 
 
 Further information is set forth in Table XIII of the Appendix 
 Source of data: Report of Superintendent of Public Instruction 
 
 68
 
 GOVERNMENTAL UNITS 
 
 The excess of expenses of the school township treasurer's 
 office over income from the township loanable fund is made 
 up from the State Distributive Fund (the only other dis- 
 tributable fund in the custody of the school township treas- 
 urer) at the expense of local taxpayers and sacrifice of the 
 children. In reaUty, most school districts are not receiving 
 the minimum of Sn .00 per elementary pupil in average daily 
 attendance as granted to them by law. After the school town- 
 ship treasurer's excess expenses were deducted, the schools of 
 Menard County received only S9.17 per pupil. The state 
 average is Si 0.29 per pupil. Chart XXII and Table XIII 
 give the details for each county in the state. 
 
 The actual cost of the school township treasurer's office for 
 each elementary pupil in the entire state was $1.19 in 1941. 
 In Livingston County it was S2.87 and in Winnebago Coun- 
 ty, only 37c. The school treasurer in the City of Rockford is 
 not paid from the school funds, which accounts for this dense- 
 ly populated county having a low average cost. See Chart 
 XXIII and Table XIII for costs in all counties. 
 
 It was originally intended that State Aid would be used 
 entirely for educational purposes and not diverted to main- 
 tain the office of school township treasurer. This is not a 
 healthy condition and it should be corrected. 
 
 The fiscal duties now performed by the school township 
 treasurer could be more efficiently performed if they were 
 transferred to a county-wide school administrative agency. 
 This need not interfere with local deposit of fiinds or local 
 self-government. 
 
 Another system of government which has outHved its use- 
 fulness is our method of administering local roads through 
 the townships and road districts in the State. Many thousands 
 
 69
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 of dollars are being spent annually, but due to the lack of 
 proper equipment, and experienced help we still have many 
 miles of secondary and local roads which can be used 
 only in certain seasons of the year. It is a well known fact that 
 all-weather and hard-surfaced roads last longer and are 
 cheaper to maintain than dirt roads. Today, Illinois has 
 1,578 township and road districts administering local roads; 
 
 Administration of Local Roads Antedates This! 
 
 while Indiana, Iowa and Michigan, which have the county 
 system, each has a much smaller number. 
 
 Hardin County has consolidated all of its road districts into 
 one unit. By this plan, in the first year of its operation, the tax 
 rates were reduced 10%, and a great saving will be realized 
 in the years to come. In Winnebago County, three town- 
 ships in and around Rockford have been consolidated into 
 one unit for the purpose of giving a wider distribution to 
 the concentration of taxable wealth in the City of Rockford. 
 This has greatly improved the road system in the surrounding 
 rural areas. 
 
 The Statute should be revised to permit consolidation of 
 local road districts in the township organized counties. Our 
 
 70
 
 CHART XXIV 
 
 FORM OF GOVERNMENTAL ORGANIZATIONS IN ILLINOIS 
 
 COUNTIES 
 
 71
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 counties are well equipped to take over the building and 
 maintenance of secondary roads. Every county has a super- 
 intendent of highways who has been trained for this work. 
 Are the taxpayers going to continue paying the excessive 
 costs of administering and maintaining secondary roads? A 
 reduction in the number of road districts not only will de- 
 crease taxes, but will also give us better local roads and more 
 efficient administration. 
 
 The early settlers in Illinois came from the New England 
 States and the South. The Yankees installed the township 
 form of government in Northern and Central Illinois; while 
 the county organization that was estabUshed in the southern 
 part of the State was built up by the Southerners. As a conse- 
 quence, we have 84 counties with township organization and 
 1 7 with county organization. Cook County is also a township 
 organized county, but has 15 county commissioners who are 
 elected at large. (See Chart XXIV.) 
 
 Today, only 23 states have the township form of govern- 
 ment, and, of this number, seven have some parts with no 
 township organization functioning. The township form of gov- 
 ernment was created in Ilhnois by the Constitution of 1 848. 
 At that time, it was a day's journey for most citizens to go 
 from their homes to the county seat over roads which, at some 
 seasons of the year, were practically impassable. A small unit 
 of government was then deemed advisable. Our modern 
 transportation and improved highways have eliminated the 
 necessity for these small units. The administrative duplication 
 in each township is costly. The continuance of this system is 
 perpetuating the jobs of many local politicians, and is an 
 ever increasing drain on the taxpayers. 
 
 The administrative cost per person is much less in counties 
 
 72-^
 
 CHART XXV 
 
 ADMINISTRATIVE COST PER PERSON 
 
 IN EACH COUNTY— 1940 
 
 Further information is set forth in Table XIV of the Appendix 
 Source of data: Illinois Tax Commission 
 
 73
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 under county organization than in those which have town- 
 ship organizations. The highest per capita administrative 
 cost is found in Stark County with a cost of S5.33 per person. 
 The lowest is in WiUiamson, with a cost of only 6oc per per- 
 son. The State average is $2.34. Cost in all counties is set 
 forth on Chart XXV and in Column 6 of Table XIV in the 
 Appendix. Let us examine three groups of counties in Illinois. 
 
 The first group, which is under county organization, in- 
 cludes Union, Johnson, Pope, Hardin, Alexander, Pulaski 
 and Massac Counties. They do not have townships, and the 
 tax extension for 1940 which was used for county adminis- 
 trative functions was ^90,988. These counties had 69 elected 
 officials, and the cost per person for administration was 87c. 
 Now compare this group with Greene, Macoupin and Mont- 
 gomery Counties which have township organization. The 
 area and population of this latter group is approximately the 
 same as the seven counties organized on the county plan. The 
 second group has 58 townships with 212 elected officials. 
 Their tax extension was ^308,4 11 for county administrative 
 purposes in 1940. This represented an average cost per per- 
 son for county government of $3.05. Think of it — over three 
 times as much! 
 
 Calhoun County in western Illinois has no townships. The 
 average cost per person for administration of county affairs is 
 $1.43. Its neighboring counties — Pike, Greene and Jersey — 
 have township organization. These three counties have an 
 average per capita cost of $3.24. 
 
 Lastly, let us compare Calhoun, Scott, Morgan and Me- 
 nard Counties, all under county organization, to Adams 
 County, which has the township form of government. Adams 
 County has a population of 65,229. The other four counties 
 
 74
 
 GOVERNMENTAL UNITS 
 
 which are organized on the county plan have 63,424 inhabi- 
 tants. In Adams County the average cost per person was 
 S3. 01, while in the others it was S2.02. The four counties 
 under the county organization have 40 elected officials while 
 Adams County elected 93. The expense of administering 
 government in Adams County was Si 96,454, yet in the other 
 four counties the total combined cost was Si 28, 191. These 
 four counties with four separate sets of county offices and 
 buildings operate for considerably less, and have fewer elected 
 officials than Adams County, which has approximately the 
 same number of inhabitants. 
 
 Eighty-four counties, excluding Cook County, have town- 
 ship organization. In 1940 they spent Si 0,60 1,944 for admin- 
 istrative purposes, or S3. 01 per individual. The 17 commis- 
 sion type counties organized on a county-wide basis, and 
 having no township organization, spent only $382,281 for ad- 
 ministrative purposes, or Si. 23 per person. It is reasonable to 
 assume that by eliminating their 1,407 township governments 
 and some 5,000 officials, the 84 counties could operate on the 
 same per capita cost ($1.23) as the 17 commission type coun- 
 ties. These 84 counties have a total population of 3,522,232. 
 Thus it is possible to reduce their total county administrative 
 expense to $4,332, 345, against a present cost of $10,601,944. 
 This would mean an economy of $6,269,599 per year, or 
 Si. 78 for every man, woman and child in these 84 counties 
 (See Chart XXVI). Per capita savings for all counties com- 
 puted on a similar basis are shown in Column 7 of Table 
 XIV in the Appendix. 
 
 The township system is also furthered in the law which per- 
 mits counties with a population of over 100,000 to have town- 
 ship tax collectors; thus, eleven of our Illinois Counties may 
 
 75—
 
 -wv-u- i ru~inr i 'n~ i '" i '' i '*'r' i " i * i ~ i *'*'^ " ■ »»»^ ^^* > ^^^^^^^^^ ^ ^^^^^^ 
 
 o 
 
 >- 
 O 
 
 Of 
 
 < 
 
 X 
 
 u 
 
 z 
 o 
 
 < 
 
 z 
 < 
 
 o 
 
 on 
 
 o 
 
 Z 
 
 o 
 
 u 
 
 t/5 
 O 
 
 Z 
 
 > 
 < 
 
 to 
 
 a. 
 < 
 
 U 
 
 Z *j .2 
 
 5 .S 
 
 
 76
 
 CHART XXVII 
 METHOD OF LOCAL TAX COLLECTION— 1 942 
 
 77
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 elect such officials. The seven counties indicated on Chart 
 XXVII have chosen to elect township collectors, and four 
 others have not. During the last session of the Legislature, a 
 bill was introduced to eliminate this office and place the du- 
 ties in the office of the County Treasurer. Some of the county 
 officials favored this proposition and others were against it. 
 One of the opposing county treasurers admitted, while testi- 
 fying before the House Revenue Committee, that it would 
 save the taxpayers at least one-half of the present cost of tax 
 collections, if these duties were placed in his office, but he was 
 against the bill. Why? Because it was not good politics for him 
 to favor it, as the passage of the measure would have cost sev- 
 eral political job-holders their positions. The legislation was 
 finally amended so that each county may decide by referen- 
 dum on the question of whether or not it will have township 
 collectors. 
 
 If the office of township collector were abolished, and his 
 duties were placed under the county collector, substantial 
 savings could be realized each year in the seven counties 
 which now have township collectors. A referendum is pos- 
 sible under the present law. Therefore, the solution now lies 
 with the citizens who live in the seven counties that have 
 elected township collectors. 
 
 Can the taxpayers get rid of this antiquated system? Yes! 
 The statutes provide that the voters of any county may de- 
 termine for themselves which form of government they desire. 
 The law states that if 20% of the legal voters of any county 
 having more than 75,000 population, or if in smaller coun- 
 ties, 5% of the voters, sign a petition, the County Board shall 
 cause the same to be submitted to the voters at the next Gen- 
 eral Election. If the majority votes for the change, the Board 
 
 78
 
 GOVERNMENTAL UNITS 
 
 of Supervisors will be eliminated and a Board of three county 
 commissioners will be elected from the county at large. The 
 term of the first officers so elected would be staggered so that 
 after the first election, one official would be elected each year 
 thereafter for a term of three years. Consequently, the Board 
 would always contain two experienced commissioners. 
 
 To conclude our discussion on the administration of local 
 government, let us summarize the results that can be accom- 
 plished if the present functions of the school districts, and the 
 township and the local road districts were consolidated into 
 larger administrative units, such as the county. We would: 
 
 (i) Improve the administration of local government. 
 
 (2) Estabhsh a unit large enough to adopt economical 
 methods of operation. 
 
 (3) Eliminate many costly offices. 
 
 (4) Eliminate unnecessary duplication. 
 
 (5) Provide for an equitable system of assessing taxes. 
 
 (6) Save the taxpayers money. 
 
 Are you taxpayers going to permit this complex system to 
 continue? Are you going to go on year after year considering 
 the present system sacred to the memory of your ancesiors? 
 If you taxpayers pool your efforts and influence, this Five- 
 Point Program will become a reahty, and an everlasting im- 
 provement in the administration of local government would 
 be born to the benefit of this generation, and to the benefit 
 of posterity. 
 
 79
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE I 
 U. S. RECEIPTS AND EXPENDITURES FROM 1901 TO 1943 
 
 (Fiscal Years Ending June 30 — In thousands of dollars) 
 Year 
 
 1901 
 1902 
 
 1903 
 1904 
 
 1905 
 1906 
 1907 
 1908 
 
 1909 
 1910 
 1911 
 1912 
 1913 
 1914 
 1915 
 1916 
 
 1917 
 1918 
 
 1919 
 1920 
 1921 
 1922 
 1923 
 1924 
 1925 
 1926 
 1927 
 1928 
 1929 
 1930 
 1931 
 1932 
 1933 
 1934 
 1935 
 1936 
 1937 
 1938 
 1939 
 1940 
 
 1 94 1 
 1942 
 1943 
 
 Receipts 
 
 $ 587,685 
 
 562,478 
 
 561,881 
 
 541,087 
 
 544>275 
 
 594^984 
 
 665,860 
 
 601,862 
 
 604,320 
 
 675>5i2 
 
 701,833 
 
 692,609 
 
 724,111 
 
 734>673 
 
 697>9" 
 
 782,535 
 
 1,124,325 
 
 3,664,583 
 
 5.152,257 
 
 6,694,565 
 
 5,624,933 
 
 4,109,104 
 
 4>oo7,i35 
 
 4,012,045 
 
 3,780,149 
 
 3,962,756 
 
 4,129,394 
 
 4,042,348 
 
 4>033>250 
 
 4>i77>942 
 
 3.189,639 
 
 2,005,725 
 
 2,079,697 
 
 3.115.544 
 3,800,467 
 
 4.115.957 
 5.293.840 
 6,241,661 
 5,667,824 
 5,924,836 
 7,607,211 
 
 13.047,094 
 25,000,000 
 
 Expenditures 
 $ 524,617 
 
 485.234 
 517,006 
 583,660 
 
 567.279 
 570,202 
 579.129 
 659.196 
 963.744 
 693.617 
 691,202 
 689,881 
 
 724.514 
 
 735.081 
 
 760,587 
 
 734,056 
 
 1,977,682 
 
 12,697,837 
 
 18,522,895 
 
 6,482,090 
 
 5.538,209 
 
 3.795,303 
 3.697,478 
 3,506,678 
 
 3,529,643 
 3.854,988 
 3,493,585 
 3,643.520 
 3,848,463 
 3,994,152 
 4,091,598 
 4,947,777 
 4,325,150 
 6,370,947 
 7,583,434 
 9,068,886 
 8,546.380 
 7,691,287 
 9,268,338 
 9,666,086 
 12,774,890 
 32,491,307 
 73,100,000 
 
 Source of data: Statistical Abstract of the United States and United States Treasury Re- 
 ports — except 1943 which is estimated. 
 
 82
 
 APPENDIX 
 
 TABLE II 
 
 RECEIPTS AND EXPENDITURES OF THE STATE OF ILLINOIS 
 
 (Fiscal Years Ending June 30) 
 (Trust Funds and Transfers Excluded) 
 
 Year Receipts Expenditures 
 
 1925 $ 84,056,231 S 96,388,388 
 
 1926 88,617,518 80,551,705 
 
 1927 84,065,180 74,920,074 
 
 1928 92,232,418 93,641,065 
 
 1929 108,658,407 111,953.787 
 
 1930 103,944,138 97,385,963 
 
 1 93 1 120,696,500 128,003,078 
 
 1932 98,291,371 124,527,620 
 
 1933 122,979,869 117,128,418 
 
 1934 135,612,486 141,029,985 
 
 1935 174,388,637 148,132,568 
 
 1936 163,857,123 164,155,912 
 
 1937 205,633,011 198,377,975 
 
 1938 219,575,795 208,250,430 
 
 1939 216,027,870 225,524,723 
 
 1940 234,543,088 235,819,946 
 
 1 941 247,880,175 235,731,018 
 
 1942* 273,814,434 232,519,362 
 
 ♦Preliminary figures, subject to revision 
 
 Source of data: Reports of Auditor of Public Accounts and Department of Finance. 
 
 83
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE 111 
 TAX DELINQUENCIES IN STATE OF ILLINOIS 
 
 1939 Levy Uncollected at Close of 1940 
 
 County 
 
 Assessed Per Cent 
 
 
 Assessed Per Cent 
 
 Valuations Delinquent 
 
 County- 
 
 Valuations Delinquent 
 
 $ 60,229,870 
 
 4.0 
 
 Lee .. . 
 
 $ 37.431.969 
 
 3.2 
 
 12,652,450 
 
 33-7 
 
 Livingston 
 
 43,111,006 
 
 2.3 
 
 13,322,140 
 
 3-4 
 
 Logan 
 
 34,381,197 
 
 3-4 
 
 17.912.437 
 
 3-5 
 
 Macon 
 
 63,492,213 
 
 S-l 
 
 7.148.964 
 
 3.7 
 
 Macoupin 
 
 23,674,207 
 
 S.O* 
 
 29.386,867 
 
 2.7 
 
 Madison . 
 
 85.106,392 
 
 53 
 
 5.437. 71S 
 
 2.1 
 
 Marion 
 
 25.700,916 
 
 5-3 
 
 19,846,231 
 
 2.7 
 
 Marshall . 
 
 15.190,806 
 
 6.5 
 
 13.9sr.830 
 
 4-2 
 
 Mason 
 
 17.923.146 
 
 7-4 
 
 53.722,041 
 
 2.9 
 
 Massac 
 
 7.048,493 
 
 7.0* 
 
 32.319.888 
 
 7-3 
 
 McDonough . 
 
 25. 975.065 
 
 3-1 
 
 10,927.667 
 
 7.6 
 
 McHenry 
 
 35.228,737 
 
 5.8 
 
 10,852.753 
 
 6.0* 
 
 McLean . 
 
 65.631.673 
 
 3.8 
 
 16,881,782 
 
 1.6* 
 
 Menard . 
 
 14.593. 239 
 
 2.4 
 
 21.035.505 
 
 5.0 
 
 Mercer 
 
 17.617.857 
 
 3.1 
 
 2.495.376.04s 
 
 22.8** 
 
 Monroe . 
 
 14,187,258 
 
 I.I 
 
 12,132,181 
 
 0.4 
 
 Montgomery- 
 
 2:^,961,216 
 
 4.8 
 
 5,966,258 
 
 4.1 
 
 Morgan 
 
 31,412,516 
 
 2.4 
 
 36,010,989 
 
 .8 
 
 Moultrie . 
 
 13.530.268 
 
 1-3 
 
 17.378.274 
 
 1.3 
 
 Ogle . . . 
 
 32,777.265 
 
 1-3 
 
 18,481,020 
 
 3.3 
 
 Peoria 
 
 IIl.433.6s6 
 
 3.4 
 
 63.779.277 
 
 1 5-4 
 
 Perry . 
 
 14.338.738 
 
 12.4 
 
 21,831,702 
 
 2.8 
 
 Piatt . . . 
 
 29.921,714 
 
 4.2 
 
 5,073,261 
 
 1.3 
 
 Pike . . . 
 
 14,173.016 
 
 10.6 
 
 13,622,706 
 
 4-9 
 
 Pope . . . 
 
 3,540,448 
 
 3.0* 
 
 17.658,136 
 
 3-5 
 
 Pulaski . . 
 
 5.755.177 
 
 27.0* 
 
 18,372,273 
 
 3-8 
 
 Putnam 
 
 4,789.061 
 
 1.8 
 
 15.759.247 
 
 21.2 
 
 Randolph 
 
 16,191,587 
 
 2.0* 
 
 35.683.833 
 
 S.6 
 
 Richland . 
 
 11,049.124 
 
 2.9 
 
 4,632,200 
 
 8,0* 
 
 Rock Island . 
 
 65.284,099 
 
 4.9 
 
 15.528,791 
 
 3.7 
 
 St. Clair . . 
 
 121,072.524 
 
 15.9 
 
 18,202,962 
 
 3.6 
 
 Saline . . . 
 
 11.337. 116 
 
 6.0* 
 
 4,004,000 
 
 3.2 
 
 Sangamon 
 
 84,670,318 
 
 4-1 
 
 25,120,325 
 
 1.9 
 
 Schuyler . 
 
 8,756.134 
 
 4.6 
 
 3,222,072 
 
 5.0* 
 
 Scott . . . 
 
 8,151,216 
 
 3.6 
 
 13,062,92s 
 
 5.1 
 
 Shelby . . 
 
 21.281,471 
 
 2.8 
 
 4S. 261, 224 
 
 1-9 
 
 Stark . . . 
 
 12,850.681 
 
 1.0 
 
 41.368,910 
 
 2.8 
 
 Stephenson . 
 
 35.965.754 
 
 l.S 
 
 12,749.284 
 
 11.5 
 
 Tazewell . 
 
 47.022,723 
 
 2.1 
 
 5,952,291 
 
 .5* 
 
 Union 
 
 9.466,22s 
 
 10.2 
 
 13,710,917 
 
 7-1 
 
 Vermilion 
 
 60,390.298 
 
 7-3 
 
 9,640,037 
 
 S.O* 
 
 Wabash . . 
 
 8,373.847 
 
 2.8 
 
 18,105,589 
 
 2.8 
 
 Warren 
 
 23.273.446 
 
 3-7 
 
 5. 211, 168 
 
 15. 1 
 
 Washington . 
 
 13.289.815 
 
 .7 
 
 82,966,147 
 
 9.6 
 
 Wayne 
 
 10,222.334 
 
 7.7 
 
 31,313.241 
 
 3.8 
 
 White . . 
 
 6,100,239 
 
 S.O* 
 
 i3.IOS.508 
 
 30 
 
 Whiteside 
 
 35.923.202 
 
 3.0* 
 
 55.986,136 
 
 1-4 
 
 Will . . . 
 
 71. 578.525 
 
 9.8 
 
 79,827,820 
 
 10.9 
 
 Williamson 
 
 15,302,195 
 
 27.0* 
 
 81,931.679 
 
 3-4 
 
 Winnebago 
 
 73.500,518 
 
 4.4 
 
 10,556,208 
 
 .6 
 
 Woodford 
 
 20,734.903 
 
 1.7 
 
 Adams 
 
 Alexander 
 
 Bond . 
 
 Boone 
 
 Brown 
 
 Bureau 
 
 Calhoun 
 
 Carroll 
 
 Cass 
 
 Champaign 
 
 Christian 
 
 Clark . 
 
 Clay . 
 
 Clinton 
 
 Cofes . 
 
 Cook . 
 
 Crawford 
 
 Cumberland 
 
 De Kalb 
 
 De Witt 
 
 Douglas 
 
 Du Page 
 
 Edgar 
 
 Edwzirds 
 
 Effingham 
 
 Fayette 
 
 Ford . 
 
 Franklin 
 
 Fulton 
 
 Gallatin 
 
 Greene 
 
 Grundy 
 
 Hamilton 
 
 Hancock 
 
 Hardin 
 
 Henderson 
 
 Henry 
 
 Iroquois 
 
 Jackson 
 
 Jasper 
 
 Jefferson 
 
 Jersey 
 
 Jo Daviess 
 
 Johnson 
 
 Kane . 
 
 Kankakee 
 
 KendaU 
 
 Knox . 
 
 Lake . 
 
 La Salle 
 
 Lawrence 
 
 ♦Estimated. 
 
 Source of data: Barcus, Kindred & Co. (Cook County excepted) 
 
 **Cook County Collectors Report 
 
 84
 
 APPENDIX 
 
 TABLE IV 
 TAXES FOR 1928-1940 UNCOLLECTED IN COOK COUNTY 
 
 (As of March 31, 1942) 
 
 1928 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 1929 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 1930 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 1931 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 1932 
 
 Real Estate . 
 Railroad 
 Personal Prop. 
 Total . . 
 
 1933 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 1934 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 1935 
 
 Real Estate . 
 Railroad . 
 Personal Prop. 
 Total . . 
 
 Taxes 
 
 Billed 
 
 (Extended) 
 
 Taxes 
 Collected 
 
 Taxes Uncollected 
 Per 
 Amount Cent 
 
 Deductions 
 for Write- 
 offs. Fore- 
 closures & 
 Legal De- 
 cisions 
 
 1168,793.713 
 10,988,467 
 40,037.085 
 
 $160,769,505 
 10,844,788 
 27.813,619 
 
 $ 8.024.208 
 
 143.679 
 
 12.223.466 
 
 4-75 
 
 1.31 
 
 30.53 
 
 $ 7.595.798 
 
 143,679 
 
 12,223.466 
 
 219,819,265 
 
 199.427.912 
 
 20,391.353 
 
 9.28 
 
 19,962.943 
 
 202,421,537 
 12,621,935 
 45,501.208 
 
 183. 149.717 
 12.343.938 
 30,658.973 
 
 19.271,820 
 
 277.997 
 
 14,842,235 
 
 9.52 
 
 2.20 
 
 3262 
 
 16,449.870 
 
 277,997 
 
 14. 842. 23s 
 
 260,544.680 
 
 226,152,628 
 
 34.392,052 
 
 13.20 
 
 31.570,102 
 
 321,452,089 
 13.340.177 
 55.492,239 
 
 198,028,870 
 12,353.034 
 30,044,348 
 
 23,423.219 
 
 987.143 
 25.447.891 
 
 10.S8 
 
 7.40 
 
 45-86 
 
 17.716,16s 
 
 987.143 
 
 2S.447.8oi 
 
 290,284,505 
 
 240,426,252 
 
 49,858,253 
 
 17.18 
 
 44,151,202 
 
 179.91S.40s 
 13.049.507 
 70,791.692 
 
 166,045.020 
 12,269.594 
 35.990,350 
 
 13.870.385 
 
 779,913 
 
 34.801,342 
 
 7.71 
 
 5.98 
 
 49.16 
 
 13.493.556 
 
 779.913 
 
 34.801,342 
 
 263,756,604 
 
 214,304,964 
 
 49,451.640 
 
 18.7s 
 
 49.074.811 
 
 140,578.201 
 12,174.948 
 65.110,338 
 
 123,146,978 
 10,765,180 
 33.207,170 
 
 17.431.223 
 
 1,409.768 
 
 31,903,168 
 
 12.40 
 11.58 
 49- 00 
 
 11,949,148 
 
 1.393.768 
 
 31.853.168 
 
 217,863,487 
 
 167,119.328 
 
 SO.744.159 
 
 23.29 
 
 45.196,084 
 
 iiS.403.420 
 
 9,481.458 
 
 53.956,270 
 
 102,327,335 
 
 8,325,359 
 
 24.079.575 
 
 13.076,085 
 
 1.156,099 
 
 29.876.695 
 
 11.33 
 12.19 
 55-37 
 
 6,924,206 
 
 945.099 
 
 29,826,695 
 
 178,841,148 
 
 134.732,269 
 
 44,108,879 
 
 24.66 
 
 37,696,000 
 
 125,541,800 
 10,296.664 
 50,777.894 
 
 114,004,319 
 
 9.029.182 
 
 23.816.499 
 
 II. 537.481 
 
 1,267.482 
 
 26.961.39S 
 
 9.19 
 12.31 
 53.10 
 
 6,324.4s r 
 
 997. 48 2 
 
 26,461,395 
 
 186,616,358 
 
 146,850,000 
 
 39.766.358 
 
 21.31 
 
 33.783.35s 
 
 138,986,060 
 10,943.145 
 46.350,587 
 
 123.017.3s6 
 
 9.812.590 
 
 28.497.374 
 
 IS.968,704 
 
 1.130.SSS 
 
 17,853.213 
 
 11.49 
 10.33 
 
 38.52 
 
 10,132.304 
 
 1.130,555 
 
 17,353.213 
 
 196,279.792 
 
 161,327.320 
 
 34.952,472 
 
 17.81 
 
 28,616,072 
 
 (Continued on page 36) 
 
 85
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE IV (Continued) 
 TAXES FOR 1928-1940 UNCOLLECTED IN COOK COUNTY 
 
 (As of March 31, 1942) 
 
 Taxes 
 Billed 
 
 1936 (Extended) 
 
 Real Estate .... $152,653,163 
 
 Railroad 11,958,723 
 
 Personal Prop. . . . 49.082,210 
 
 Total 213,694.096 
 
 1937 
 
 Real Estate .... 140,849,571 
 
 Railroad 10,607,069 
 
 Personal Prop. . . . 58.493.386 
 
 Total 209,950,026 
 
 1938 
 
 Real Estate .... 147,206.201 
 
 Railroad 9.026.669 
 
 Personal Prop. . . . 50.013.104 
 
 Total 206,245,974 
 
 1939 
 
 Real Estate .... 150,970,287 
 
 Railroad 9,506,474 
 
 Personal Prop. . . . 55.409.162 
 
 Total 215,885.923 
 
 1940 
 
 Real Estate .... 152,818,760 
 
 Railroad 10,378,653 
 
 Personal Prop- . . . 57,834.476 
 
 Total 221,031 
 
 Taxes 
 Collected 
 3138,703.884 
 10,603,172 
 32,487,462 
 
 Taxes Uncollected 
 Per 
 Cent 
 
 Amount 
 
 113,949.279 
 
 1,355.551 
 
 16,594.748 
 
 181,794.518 31. 899.578 
 
 9.14 
 11-34 
 33-81 
 
 14-93 
 
 127,524.524 
 
 9,567.270 
 
 35. 147.697 
 
 13.325,047 9.46 
 
 1.039.799 9-80 
 
 23.345.689 39-91 
 
 37,710,535 17-96 
 
 133,626,85s 13.579.346 9-22 
 
 8,543.660 483.009 5-35 
 
 31,845,611 18,167,493 36.33 
 
 174,016,126 32,229,848 15-63 
 
 132,780,146 
 
 9,014,277 
 
 32.067,270 
 
 173.861.693 
 
 137.920.532 
 10,353.274 
 32.307,864 
 
 889 180,581,670 
 
 Deductions 
 for Write- 
 offs, Fore- 
 closures & 
 Legal De- 
 
 cisions 
 
 $7,449,279 
 
 1,114.289 
 
 15,994.748 
 
 24.558,316 
 
 8,125,047 
 
 789,799 
 
 20,745,689 
 
 29,660,535 
 
 7.079.346 
 
 400,000 
 
 15,167,493 
 
 22,646,839 
 
 18,190,141 12.05 
 
 492,197 5.18 
 
 23,341.892 42.13 
 
 42,024,230 19.47 
 
 14.898,228 9.74 
 
 25.379 0.24 
 
 25.526,612 44.14 
 
 40.450,219 18.30 
 
 ACCUMULATED TOTALS 
 
 Real Estate .... 
 
 Railroad 
 
 Personal 
 
 Total 
 
 Source of data: The Civic Federation 
 
 Uncollected 
 
 Taxes 
 1196,545,166 
 10,548.571 
 300,885,839 
 
 Deductions For 
 Write-offs, Fore- 
 closures & Legal 
 Decisions 
 
 5113.239.203 
 
 8,959.724 
 
 244,717.285 
 
 Net Amount 
 
 Of Uncollect- 
 
 ed Taxes 
 
 3 83.305.963 
 
 1,588.847 
 
 56,168.554 
 
 ^507.979,576 $366.916,212 S141.063.364 
 
 86
 
 APPENDIX 
 
 TABLE V 
 
 ASSESSED VALUATIONS IN ILLINOIS 
 
 1929-1941 
 
 (in Thousands of Dollars) 
 Year Assessed Valuations 
 
 1929 §8,413,413 
 
 1930 8,444,064 
 
 1931 7,257,801 
 
 1932 6,095,768 
 
 1933 5>8o2,93i 
 
 1934 5,613,464 
 
 1935 5,268,658 
 
 1936 5,154.579 
 
 1937 5.305,554 
 
 1938 5,162,788 
 
 1939 5,293,124 
 
 1940 5,268,613 
 
 1941 5,234,439 
 
 Source of data: Illinois Tax Commission 
 
 87
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE VI 
 
 NUMBER AND AVERAGE ASSESSED VALUATION 
 
 OF AUTOMOBILES— 1941 
 
 
 
 
 
 Average 
 
 Number 
 
 Number 
 
 
 County Assessed Val. 
 
 Licensed 
 
 Assessed 
 
 Per Cent Assessed 
 
 Adams 1 122.37 
 
 14.970 
 
 11,564 
 
 77 
 
 Alexander . 
 
 
 
 
 15636 
 
 3,166 
 
 2,511 
 
 79 
 
 Bond . . 
 
 
 
 
 129.36 
 
 3.536 
 
 2.733 
 
 77 
 
 Boone . 
 
 
 
 
 1 1 1.67 
 
 4.725 
 
 3,228 
 
 68 
 
 Brown . 
 
 
 
 
 8413 
 
 1.774 
 
 1,205 
 
 68 
 
 Bureau . 
 
 
 
 
 91.48 
 
 10,435 
 
 7,186 
 
 69 
 
 Calhoun 
 
 
 
 
 106.72 
 
 1.382 
 
 878 
 
 64 
 
 Carroll . . 
 
 
 
 
 95-09 
 
 5.579 
 
 3.697 
 
 66 
 
 Cass . . 
 
 
 
 
 152.64 
 
 4. 157 
 
 2.434 
 
 59 
 
 Champaign 
 
 
 
 
 81.26 
 
 21.743 
 
 13.449 
 
 63 
 
 Christian 
 
 
 
 
 92.27 
 
 8.91s 
 
 6,201 
 
 70 
 
 Clark . . 
 
 
 
 
 58.36 
 
 4.648 
 
 2,860 
 
 63 
 
 Clay . 
 
 
 
 
 80.77 
 
 4.479 
 
 3.104 
 
 69 
 
 Clinton . 
 
 
 
 
 89. OS 
 
 4.483 
 
 3,760 
 
 84 
 
 Coles 
 
 
 
 
 70.2s 
 
 9.710 
 
 5,831 
 
 60 
 
 Cook 
 
 
 
 
 126.71 
 
 839.424 
 
 56,058 
 
 ,7 
 
 Crawford 
 
 
 
 
 70.03 
 
 6,107 
 
 4,102 
 
 67 
 
 Cumberland 
 
 
 
 
 72.46 
 
 2.334 
 
 1.943 
 
 83 
 
 DeKalb 
 
 
 
 
 88.77 
 
 11,279 
 
 7.252 
 
 64 
 
 DeWitt . 
 
 
 
 
 86.98 
 
 4,713 
 
 3.079 
 
 6S 
 
 Douglas 
 
 
 
 
 94-72 
 
 4,729 
 
 2,951 
 
 62 
 
 DuPage 
 
 
 
 
 76.31 
 
 35,254 
 
 22,400 
 
 64 
 
 E^gar . 
 
 
 
 
 91.09 
 
 6,052 
 
 2,862 
 
 41 
 
 Edwards 
 
 
 
 
 104.97 
 
 2,247 
 
 1,711 
 
 76 
 
 Effingham 
 
 
 
 
 124.36 
 
 6,102 
 
 3.629 
 
 59 
 
 Fayette . 
 
 
 
 
 liS.SS 
 
 6,520 
 
 4.613 
 
 V 
 
 Ford . 
 
 
 
 
 87.59 
 
 4.497 
 
 2,846 
 
 63 
 
 Franklin 
 
 
 
 
 66.12 
 
 9.616 
 
 6,338 
 
 66 
 
 Fulton . 
 
 
 
 
 126.21 
 
 12,202 
 
 7.454 
 
 61 
 
 Gallatin 
 
 
 
 
 87.61 
 
 1,812 
 
 1,226 
 
 68 
 
 Greene . 
 
 
 
 
 119-10 
 
 4.333 
 
 2,247 
 
 52 
 
 Grundy . 
 
 
 
 
 69-92 
 
 5.616 
 
 3.637 
 
 6S 
 
 Hamilton 
 
 
 
 
 99.27 
 
 2.598 
 
 1,670 
 
 64 
 
 Hancock 
 
 
 
 
 89.18 
 
 6,953 
 
 5,097 
 
 73 
 
 Hardin . 
 
 
 
 
 2S4-00 
 
 1,060 
 
 844 
 
 80 
 
 Henderson 
 
 
 
 
 98.59 
 
 1,931 
 
 1,563 
 
 81 
 
 Henry . 
 
 
 
 
 68.16 
 
 12,546 
 
 9,569 
 
 76 
 
 Iroquois. 
 
 
 
 
 85.21 
 
 9.490 
 
 6,696 
 
 71 
 
 Jackson 
 
 
 
 
 76.40 
 
 7.863 
 
 5,840 
 
 74 
 
 Jasper . 
 
 
 
 
 65-39 
 
 2,919 
 
 2,697 
 
 92 
 
 Jefferson 
 
 
 
 
 . 111.98 
 
 8,018 
 
 5,192 
 
 65 
 
 Jersey . 
 
 
 
 
 . 116.46 
 
 2,843 
 
 1.586 
 
 S6 
 
 Jo Daviess 
 
 
 
 
 98.83 
 
 5,244 
 
 2,749 
 
 S2 
 
 Johnson 
 
 
 
 
 . 164.44 
 
 1,718 
 
 1,014 
 
 59 
 
 Kane 
 
 
 
 
 98-03 
 
 37.689 
 
 21,388 
 
 57 
 
 Kankakee 
 
 
 
 
 91-14 
 
 14.328 
 
 10,347 
 
 72 
 
 Kendall 
 
 
 
 
 . 116.3s 
 
 3,182 
 
 1,904 
 
 60 
 
 Knox 
 
 
 
 
 96.16 
 
 14.302 
 
 10,650 
 
 'i 
 
 Lake . 
 
 
 
 
 72.46 
 
 38,354 
 
 17,509 
 
 46 
 
 LaSalle . 
 
 
 
 
 9I-4S 
 
 24.712 
 
 18,290 
 
 74 
 
 Lawrence 
 
 
 
 
 . 100.33 
 
 5. 050 
 
 3.449 
 
 68 
 
 Lee . . 
 
 
 
 
 89.68 
 
 9,061 
 
 6,714 
 
 74 
 
 Livingston 
 
 
 
 
 82.93 
 
 9.591 
 
 6,919 
 
 72 
 
 Logan . 
 
 
 
 
 . 105.4s 
 
 6,867 
 
 S.022 
 
 73 
 
 (Continued on page 89) 
 
 88
 
 APPENDIX 
 
 TABLE VI (Continued) 
 
 NUMBER AND AVERAGE ASSESSED VALUATION 
 
 OF AUTOMOBILES— 1941 
 
 Average 
 
 Number 
 
 Number 
 
 
 \sse«sed Val. 
 
 Licensed 
 
 Assessed 
 
 Per Cent Assessed 
 
 . I117.98 
 
 22,633 
 
 17.360 
 
 77 
 
 62.63 
 
 10,220 
 
 6.053 
 
 59 
 
 86.68 
 
 37,541 
 
 22.608 
 
 60 
 
 117.31 
 
 13.023 
 
 6,462 
 
 50 
 
 96.43 
 
 3.271 
 
 2.493 
 
 76 
 
 116.51 
 
 4.312 
 
 2.726 
 
 63 
 
 122.22 
 
 2,098 
 
 1.709 
 
 81 
 
 106.86 
 
 7.115 
 
 4.885 
 
 69 
 
 80.26 
 
 13.527 
 
 S.472 
 
 40 
 
 96.32 
 
 19.494 
 
 13.318 
 
 68 
 
 170.87 
 
 2,747 
 
 1,828 
 
 67 
 
 »3-29 
 
 4,246 
 
 3.122 
 
 74 
 
 102.72 
 
 3. 115 
 
 2,67s 
 
 86 
 
 99.S1 
 
 8,215 
 
 6,392 
 
 78 
 
 «7.9S 
 
 7.931 
 
 4.718 
 
 59 
 
 101.71 
 
 3.355 
 
 2.313 
 
 69 
 
 106.09 
 
 9.327 
 
 6.060 
 
 65 
 
 88.70 
 
 42.630 
 
 17.716 
 
 42 
 
 158-54 
 
 4.990 
 
 3.796 
 
 76 
 
 91-34 
 
 4.138 
 
 3. 105 
 
 75 
 
 104.24 
 
 5.776 
 
 3,427 
 
 59 
 
 139-58 
 
 1. 107 
 
 98s 
 
 89 
 
 71-O0 
 
 1.536 
 
 738 
 
 40 
 
 102.30 
 
 1.309 
 
 758 
 
 58 
 
 87.68 
 
 6,TT3 
 
 5.193 
 
 77 
 
 98.59 
 
 4.827 
 
 3.667 
 
 76 
 
 85-42 
 
 33.810 
 
 18,966 
 
 36 
 
 62.6> 
 
 3».S23 
 
 26,156 
 
 68 
 
 68.28 
 
 6.S09 
 
 S.032 
 
 77 
 
 86.20 
 
 30.2«A 
 
 2,486 
 
 18,493 
 
 61 
 
 84.6s 
 
 1.764 
 
 71 
 
 145-74 
 
 1,968 
 
 1,149 
 
 58 
 
 91.61 
 
 6,637 
 
 4.927 
 
 74 
 
 136.62 
 
 2,640 
 
 1.838 
 
 70 
 
 85.80 
 
 11,492 
 
 8.694 
 
 76 
 
 83.59 
 
 IS. 239 
 
 10,796 
 
 71 
 
 177.15 
 
 3.494 
 
 2.725 
 
 78 
 
 101.97 
 
 19.664 
 
 17.072 
 
 87 
 
 135-91 
 
 3.S45 
 
 2.460 
 
 69 
 
 92.92 
 
 6,075 
 
 4.353 
 
 72 
 
 130.58 
 
 3.8S3 
 
 3.103 
 
 81 
 
 75-37 
 
 4.781 
 
 3.318 
 
 69 
 
 1 19.51 
 
 S.696 
 
 1.613 
 
 28 
 
 9706 
 
 I3.«8l 
 
 9.041 
 
 69 
 
 48.00 
 
 30,347 
 
 21,043 
 
 69 
 
 71.23 
 
 8.543 
 
 7.530 
 
 88 
 
 98.78 
 
 38,446 
 
 24,872 
 
 65 
 
 10J.66 
 
 5.716 
 
 4.159 
 
 73 
 
 
 1. 831. 343 
 
 700,381 
 
 38% 
 
 County 
 
 Macon . 
 
 Macoapin 
 
 Madison 
 
 Marion . 
 
 Marshall 
 
 Mason . 
 
 Massac . 
 
 McDonough 
 
 McHenrj' 
 
 McLean 
 
 Menard. 
 
 Mercer . 
 
 Monroe. 
 
 Montgomer>' 
 
 Morgan . 
 
 Moultrie 
 
 Ogle. . 
 
 Peoria . 
 
 Perry . 
 
 Piatt 
 
 Pike. . 
 
 Pope 
 
 Pulaski . 
 
 Putnam. 
 
 Randolph 
 
 Richland 
 
 Rock Islaind 
 
 St. Clair 
 
 Saline 
 
 Sangamon 
 
 Schuyler 
 
 Scott . 
 
 Shelby . 
 
 Stark 
 
 Stephenson 
 
 Tjtzewell 
 
 Union . 
 
 Vermilion 
 
 Wabash . 
 
 Warren . 
 
 Washington 
 
 Wayne . 
 
 White . 
 
 Whiteside 
 
 Will . . 
 
 Williamson 
 
 Winnebago 
 
 Woodford 
 
 Total . 
 
 Source of data: Report of Illinois Tax Commission. 
 Reuben H. Donnelley Corp., Chicago. 
 
 89
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 
 
 TABLE VII 
 
 
 
 NUMBER AND AVERAGE ASSESSED VALUATION OF CATTLE 
 
 -1941 
 
 
 Average 
 
 Number 
 
 
 Average 
 
 Number 
 
 County 
 
 Assessed Val. 
 
 Assessed 
 
 County 
 
 Assessed Val. 
 
 Assessed 
 
 Adams 
 
 . I23.40 
 
 29,154 
 
 Lee . . . 
 
 . $21.19 
 
 37,138 
 
 Alexander 
 
 
 19.7s 
 
 3-i6i 
 
 Livingston . 
 
 
 19.87 
 
 31,382 
 
 Bond . . 
 
 
 27-35 
 
 12,666 
 
 Logan 
 
 
 19.81 
 
 17,645 
 
 Boone 
 
 
 25.42 
 
 26,840 
 
 Macon . 
 
 
 21.48 
 
 19,759 
 
 Brown . 
 
 
 2335 
 
 9.366 
 
 Macoupin . 
 
 
 17.94 
 
 30,044 
 
 Bureau . 
 
 
 19.14 
 
 47.773 
 
 Madison 
 
 
 2333 
 
 19,483 
 
 Calhoun 
 
 
 28.10 
 
 4.582 
 
 Marion . 
 
 
 12.53 
 
 13,252 
 
 Carroll . . 
 
 
 25.76 
 
 34.467 
 
 Marshall 
 
 
 18.10 
 
 13,914 
 
 Cass . 
 
 
 22.84 
 
 10,252 
 
 Mason . 
 
 
 22.06 
 
 7,528 
 
 Champaign . 
 
 
 14.69 
 
 30,731 
 
 Massac . 
 
 
 17.28 
 
 7.027 
 
 Christian 
 
 
 20.61 
 
 20,628 
 
 McDonough 
 
 
 23.53 
 
 28,955 
 
 Clark . . 
 
 
 14.33 
 
 I2,6S4 
 
 McHenry 
 
 
 23.34 
 
 53.191 
 
 Clay . . . 
 
 
 14.94 
 
 12,119 
 
 McLean . 
 
 
 19.02 
 
 47,009 
 
 Clinton . 
 
 
 25.03 
 
 13,464 
 
 Menard . 
 
 
 30.79 
 
 10,029 
 
 Coles . . 
 
 
 13-36 
 
 13,487 
 
 Mercer . 
 
 
 17.55 
 
 35,377 
 
 Cook 
 
 
 13.73 
 
 14,247 
 
 Monroe . 
 
 
 24.46 
 
 6,883 
 
 Crawford 
 
 
 16.43 
 
 11,467 
 
 Montgomery 
 
 
 21.41 
 
 24,978 
 
 Cumberland 
 
 
 IS. 57 
 
 11,548 
 
 Morgan . 
 
 
 22.53 
 
 20,504 
 
 DeKalb . . 
 
 
 18.99 
 
 41,576 
 
 Moultrie 
 
 
 16.93 
 
 10,054 
 
 DeVVitt . . 
 
 
 20.23 
 
 13.936 
 
 Ogle . . . 
 
 
 25.74 
 
 53,066 
 
 Douglas . 
 
 
 19.47 
 
 11,049 
 
 Peoria . 
 
 
 14.10 
 
 20,263 
 
 DuPage . . 
 
 
 18.99 
 
 14,459 
 
 Perry 
 
 
 24.16 
 
 8.162 
 
 Eklgar 
 
 
 16.66 
 
 21.351 
 
 Piatt . . 
 
 
 24-43 
 
 13,714 
 
 Edwards 
 
 
 25.67 
 
 7.IS7 
 
 Pike . . . 
 
 
 23.75 
 
 25.779 
 
 Effingham . 
 
 
 18.52 
 
 15,819 
 
 Pope 
 
 
 21.05 
 
 6,300 
 
 Fayette . 
 
 
 18.73 
 
 18,243 
 
 Pulaski . 
 
 
 18.03 
 
 3,067 
 
 Ford . . . 
 
 
 20.01 
 
 16,418 
 
 Putnam . 
 
 
 22.76 
 
 7,299 
 
 Franklin 
 
 
 12.96 
 
 6,756 
 
 Randolph 
 
 
 20.84 
 
 14,156 
 
 Fulton . 
 
 
 22.61 
 
 37,382 
 
 Richland 
 
 
 12.87 
 
 10,152 
 
 Gallatin . 
 
 
 14.89 
 
 5,693 
 
 Rock Island 
 
 
 19.49 
 
 18,324 
 
 Greene 
 
 
 21.63 
 
 19,776 
 
 St. Clair 
 
 
 19.51 
 
 14.659 
 
 Grundy . 
 
 
 20.27 
 
 10,609 
 
 Saline 
 
 
 10.42 
 
 7,402 
 
 Hamilton 
 
 
 17.71 
 
 8,623 
 
 Sangamon . 
 
 
 14.80 
 
 32,194 
 
 Hancock 
 
 
 18.19 
 
 38.691 
 
 Schuyler 
 
 
 21.17 
 
 13,404 
 
 Hardin . 
 
 
 25.44 
 
 4.104 
 
 Scott . . 
 
 
 22.01 
 
 7,323 
 
 Henderson . 
 
 
 22.27 
 
 17. 131 
 
 Shelby . . 
 
 
 22.44 
 
 28,746 
 
 Heru-y . 
 
 
 19.11 
 
 54,671 
 
 Stark . . 
 
 
 20.92 
 
 13,716 
 
 Iroquois . 
 
 
 20.68 
 
 36.366 
 
 Stephenson . 
 
 
 22.98 
 
 46,067 
 
 Jackson . 
 
 
 II. 61 
 
 10,757 
 
 Tazewell 
 
 
 20.12 
 
 19,581 
 
 Jasper 
 
 
 14.56 
 
 12,112 
 
 Union 
 
 
 25.12 
 
 9,440 
 
 Jefferson 
 
 
 10.90 
 
 11,571 
 
 Vermilion 
 
 
 25.03 
 
 23,256 
 
 Jersey 
 
 
 20.03 
 
 10,075 
 
 Wabash . 
 
 
 18.39 
 
 4,931 
 
 Jo Daviess . 
 
 
 23.20 
 
 33.631 
 
 Warren . 
 
 
 21.83 
 
 31.063 
 
 Johnson . 
 
 
 27.0s 
 
 8,026 
 
 Washington 
 
 
 24.47 
 
 12,604 
 
 Kane 
 
 
 24.87 
 
 35.710 
 
 Wayne . 
 
 
 15-35 
 
 14,981 
 
 Kankakee . 
 
 
 16.20 
 
 16,902 
 
 White . . 
 
 
 16. II 
 
 7,938 
 
 Kendall . 
 
 
 17.68 
 
 14.387 
 
 Whiteside . 
 
 
 25.79 
 
 39,42s 
 
 Knox 
 
 
 19.4s 
 
 34.907 
 
 Will . . . 
 
 
 18.59 
 
 19,180 
 
 Lake 
 
 
 20.48 
 
 18,391 
 
 Williamson . 
 
 
 15-74 
 
 8,274 
 
 LaSalle . . 
 
 
 24.63 
 
 37.574 
 
 Winnebago . 
 
 
 11-05 
 
 43,975 
 
 Lawrence 
 
 
 18.10 
 
 5.759 
 
 Woodford . 
 
 
 18.67 
 
 20,669 
 
 Source of data: 
 
 Re 
 
 port of Illinoi 
 
 ^ Tax Commission, 
 
 
 
 
 90
 
 APPENDIX 
 
 TABLE VIII 
 TAXING UNITS IN THE UNITED STATES— 1939* 
 
 State 
 
 Alabama . 
 Arizona 
 Arkansas . 
 California . 
 Colorado . 
 Connecticut . 
 Delaware . 
 Florida 
 Georgia 
 Idaho . 
 Illinois . 
 Indiana 
 Iowa . 
 Kansas 
 Kentucky . 
 Louisiana . 
 Maine . 
 Maryland . 
 Massachusetts 
 Michigan . 
 Minnesota 
 Mississippi 
 Missouri . 
 Montana . 
 Nebraska . 
 Nevada 
 
 New Hampshire 
 New Jersey . 
 New Mexico . 
 New York 
 North Carolina 
 North Dakota 
 Ohio . . . 
 Oklahoma. 
 Oregon 
 
 Pennsylvania . 
 Rhode Island . 
 South Carolina 
 South Dakota 
 Tennessee . 
 Texas . 
 Utah . . . 
 Vermont . 
 Virginia . 
 Washington . 
 West Virginia 
 Wisconsin . 
 Wyoming . 
 
 TOTALl 
 
 Totali Counties 
 
 Incorp. 
 Places 
 
 Towns 
 & Twps. 
 
 School 
 Districts Others 
 
 476 
 
 67 
 
 296 
 
 
 112 
 
 
 486 
 
 14 
 
 33 
 
 
 416 
 
 22 
 
 4.361 
 
 75 
 
 389 
 
 
 3,062 
 
 834 
 
 3.S62 
 
 57 
 
 282 
 
 
 2.957 
 
 265 
 
 2.3Sr 
 
 62 
 
 237 
 
 
 2.051 
 
 
 362 
 
 8 
 
 40 
 
 173 
 
 26 
 
 114 
 
 71 
 
 3 
 
 52 
 
 
 15 
 
 
 I>250 
 
 67 
 
 289 
 
 
 893 
 
 
 753 
 
 159 
 
 593 
 
 
 
 
 1,021 
 
 44 
 
 ISO 
 
 
 826 
 
 
 15.202 
 
 102 
 
 1,146 
 
 1,623= 
 
 12.142 
 
 188 
 
 1,822 
 
 92 
 
 544 
 
 1. 017 
 
 163 
 
 
 7.492 
 
 99 
 
 917 
 
 1.602 
 
 4.873 
 
 
 11.073 
 
 105 
 
 580 
 
 1,550 
 
 8,772 
 
 65 
 
 767 
 
 120 
 
 369 
 
 
 263 
 
 14 
 
 502 
 
 64 
 
 210 
 
 
 66 
 
 161 
 
 1.043 
 
 16 
 
 20 
 
 494 
 
 512 
 
 
 205 
 
 23 
 
 137 
 
 
 24 
 
 20 
 
 428 
 
 13 
 
 39 
 
 312 
 
 
 63 
 
 8,378 
 
 83 
 
 477 
 
 1,267 
 
 6.550 
 
 
 10,409 
 
 87 
 
 726 
 
 1,902 
 
 7.692 
 
 I 
 
 6,940 
 
 82 
 
 305 
 
 
 S.796 
 
 756 
 
 10,190 
 
 114 
 
 773 
 
 345 
 
 8.957 
 
 
 2,610 
 
 S6 
 
 116 
 
 
 2,437 
 
 
 8.198 
 
 93 
 
 529 
 
 477 
 
 7.098 
 
 
 346 
 
 17 
 
 16 
 
 
 293 
 
 19 
 
 487 
 
 10 
 
 II 
 
 224 
 
 241 
 
 
 1,159 
 
 21 
 
 331 
 
 238 
 
 SSI 
 
 17 
 
 1. 195 
 
 31 
 
 63 
 
 
 1. 100 
 
 
 9,609 
 
 57 
 
 61S 
 
 927 
 
 7.913 
 
 96 
 
 795 
 
 100 
 
 386 
 
 
 169 
 
 139 
 
 4.16s 
 
 SS 
 
 333 
 
 1,470 
 
 2,271 
 
 37 
 
 4.051 
 
 88 
 
 869 
 
 1,337 
 
 1.756 
 
 
 5.238 
 
 77 
 
 463 
 
 
 4.697 
 
 
 2.436 
 
 36 
 
 192 
 
 
 2,114 
 
 03 
 
 5,279 
 
 67 
 
 986 
 
 1,577 
 
 2,582 
 
 66 
 
 94 
 
 
 7 
 
 32 
 
 
 54 
 
 361 
 
 46 
 
 26s 
 
 
 39 
 
 10 
 
 4.949 
 
 64 
 
 311 
 
 1,136 
 
 3.437 
 
 
 424 
 
 95 
 
 233 
 
 
 95 
 
 
 7.106 
 
 254 
 
 580 
 
 
 6,000 
 
 271 
 
 267 
 
 29 
 
 197 
 
 
 40 
 
 
 643 
 
 14 
 
 no 
 
 246 
 
 272 
 
 
 418 
 
 100 
 
 215 
 
 
 100 
 
 2 
 
 2,196 
 
 39 
 
 221 
 
 73 
 
 1,491 
 
 371 
 
 313 
 
 55 
 
 202 
 
 
 55 
 
 
 9.272 
 
 71 
 
 525 
 
 1,279 
 
 7,390 
 
 6 
 
 491 
 
 23 
 
 82 
 
 
 385 
 
 
 161,246 3,052 16,462 
 
 3.689 
 
 *IlIinois data for 1940. 
 
 ■Includes one for State. 
 
 ^Includes Road Districts in Commission Counties. 
 
 Source of data: Survey of Local Finance in Illinois, Vol. I. 
 
 91
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE IX 
 ONE-ROOM SCHOOL DISTROS IN ILLINOIS- 1941* 
 
 
 Total 
 School 
 
 ' 
 
 %of 
 
 Enrollment oi 
 
 ■ 15 or Less 
 
 County 
 
 Districts 
 
 Total 
 
 Sch. Dist 
 
 . Number 
 
 Per Cent 
 
 Adams 
 
 . . I7S 
 
 149 
 
 &5 
 
 106 
 
 71 
 
 Alexander .... 
 
 . . 30 
 
 8 
 
 27 
 
 4 
 
 SO 
 
 Bond 
 
 . . 78 
 
 70 
 
 90 
 
 52 
 
 74 
 
 Boone 
 
 . . 66 
 
 60 
 
 91 
 
 39 
 
 65 
 
 Brown 
 
 . . 66 
 
 61 
 
 92 
 
 SO 
 
 82 
 
 Bureau .... 
 
 . . 176 
 
 138 
 
 78 
 
 102 
 
 74 
 
 Calhoun .... 
 
 . . 39 
 
 31 
 
 79 
 
 9 
 
 29 
 
 Carroll .... 
 
 . . 105 
 
 90 
 
 86 
 
 61 
 
 68 
 
 Cass 
 
 . . 66 
 
 55 
 
 «3 
 
 34 
 
 62 
 
 Champaign 
 
 . . 22s 
 
 i8s 
 
 82 
 
 127 
 
 69 
 
 Christian .... 
 
 . . 150 
 
 124 
 
 83 
 
 77 
 
 62 
 
 Clark 
 
 110 
 
 99 
 
 90 
 
 42 
 
 42 
 
 Clay 
 
 . . 105 
 
 93 
 
 89 
 
 39 
 
 42 
 
 Clinton .... 
 
 . . 73 
 
 S4 
 
 74 
 
 t^ 
 
 74 
 
 Coles 
 
 . . 12* 
 
 IIS 
 
 90 
 
 58 
 
 Cook 
 
 . . I9S 
 
 63 
 
 32 
 
 19 
 
 30 
 
 Crawford .... 
 
 . . 105 
 
 88 
 
 84 
 
 45 
 
 51 
 
 Cumberland . 
 
 . . 89 
 
 81 
 
 91 
 
 33 
 
 41 
 
 DeKalb .... 
 
 . . IS4 
 
 126 
 
 82 
 
 85 
 
 67 
 
 DeWitt .... 
 
 100 
 
 86 
 
 86 
 
 SI 
 
 59 
 
 Douglas .... 
 
 . . 95 
 
 79 
 
 83 
 
 49 
 
 62 
 
 DuPage .... 
 
 . ■ 77 
 
 38 
 
 49 
 
 19 
 
 SO 
 
 Edgar 
 
 . . 142 
 
 119 
 
 84 
 
 70 
 
 59 
 
 Edwards .... 
 
 . . 42 
 
 34 
 
 Si 
 
 28 
 
 82 
 
 Effingham. 
 
 . . 82 
 
 64 
 
 78 
 
 26 
 
 ' 41 
 
 Fayette .... 
 
 . . 148 
 
 130 
 
 88 
 
 SI 
 
 39 
 
 Ford 
 
 . . 114 
 
 96 
 
 84 
 
 74 
 
 77 
 
 Franklin .... 
 
 104 
 
 61 
 
 59 
 
 IS 
 
 25 
 
 Fulton 
 
 206 
 
 174 
 
 84 
 
 108 
 
 62 
 
 Gallatin .... 
 
 . . S8 
 
 49 
 
 84 
 
 22 
 
 45 
 
 Greene .... 
 
 . . 103 
 
 86 
 
 «3 
 
 41 
 
 f 
 
 Grundy .... 
 
 . . 92 
 
 77 
 
 84 
 
 64 
 
 83 
 
 Hamilton .... 
 
 . . 91 
 
 81 
 
 89 
 
 23 
 
 28 
 
 Hancock .... 
 
 . . 176 
 
 150 
 
 85 
 
 107 
 
 71 
 
 Hardin .... 
 
 . . 33 
 
 24 
 
 73 
 
 I 
 
 A 
 
 Henderson 
 
 . . 72 
 
 59 
 
 Sa 
 
 40 
 
 68 
 
 Henry 
 
 . . 176 
 
 153 
 
 87 
 
 107 
 
 70 
 
 Iroquois .... 
 
 216 
 
 176 
 
 Si 
 
 133 
 
 76 
 
 Jackson .... 
 
 . . 114 
 
 86 
 
 7S 
 
 33 
 
 38 
 
 JasP*^ 
 
 Jefferson .... 
 Jersey 
 
 112 
 
 : : 'n 
 
 103 
 
 124 
 
 57 
 
 92 
 86 
 85 
 
 70 
 26 
 
 59 
 56 
 46 
 
 Jo Daviess 
 
 . . 119 
 
 106 
 
 89 
 
 75 
 
 71 
 
 Johnson .... 
 
 . . 73 
 
 61 
 
 84 
 
 22 
 
 36 
 
 Kane 
 
 . . 117 
 
 80 
 
 68 
 
 63 
 
 79 
 
 Kankakee. . . . 
 
 . . 152 
 
 124 
 
 82 
 
 80 
 
 65 
 
 Kendall .... 
 
 . . 63 
 
 52 
 
 83 
 
 29 
 
 56 
 
 Knox 
 
 . . 173 
 
 147 
 
 85 
 
 121 
 
 82 
 
 Lake 
 
 109 
 
 58 
 
 S3 
 
 J4 
 
 24 
 
 LaSalle .... 
 
 . . 281 
 
 241 
 
 86 
 
 164 
 
 68 
 
 Lawrence .... 
 
 . . 78 
 
 56 
 
 72 
 
 25 
 
 4S 
 
 Lee 
 
 . . 167 
 
 148 
 
 89 
 
 100 
 
 68 
 
 Livingston 
 
 . . 2S8 
 
 232 
 
 90 
 
 I7S 
 
 75 
 
 Logan 
 
 . . 125 
 
 lOI 
 
 81 
 
 81 
 
 
 92 
 
 (Continued on page 93)
 
 APPENDIX 
 
 TABLE IX (Continued) 
 ONE-ROOM SCHOOL DISTRiaS IN ILLINOIS— 1941* 
 
 _ . , One-Room Schools , 
 
 School % of Enrollment of is or Less 
 
 County Districts Total Sch. Dist. Number Per Cent 
 
 Macon 131 103 79 48 47 
 
 Macoupin 185 141 76 93 66 
 
 Madison 133 88 66 50 57 
 
 Marion 127 109 86 15 14 
 
 Marshall 88 72 82 51 71 
 
 Mason 98 82 84 67 82 
 
 Massac 47 35 74 21 60 
 
 McDonough 152 134 88 107 80 
 
 McHenry 136 no 81 61 SS 
 
 McLean 274 227 83 152 67 
 
 Menard 60 48 80 31 6s 
 
 Mercer 117 97 83 74 76 
 
 Monroe 57 48 84 32 67 
 
 Montgomery 148 126 8s 88 70 
 
 Morgan 113 94 83 49 52 
 
 Moultrie 83 72 87 37 Si 
 
 Ogle 174 ISO 86 99 66 
 
 Peoria 154 ii4 74 62 S4 
 
 Perry 77 63 82 27 43 
 
 Piatt 106 86 81 SS 64 
 
 Pike 170 I3S 79 119 88 
 
 Pope 63 59 94 35 59 
 
 Pulaski 32 10 31 7 70 
 
 Putnam 31 19 61 15 79 
 
 Randolph 98 80 82 50 63 
 
 Richland 90 80 89 42 S3 
 
 Rock Island 99 70 71 43 61 
 
 St. Clair 123 77 63 si 66 
 
 Saline 90 55 61 is 27 
 
 Sangamon 180 136 76 86 63 
 
 Schuyler 92 82 89 S3 6s 
 
 Scott S6 46 82 21 46 
 
 Shelby 176 154 88 loi 66 
 
 Stark 73 62 8s 41 66 
 
 Stephenson 139 120 86 86 72 
 
 Tazewell 141 106 75 S3 50 
 
 Union 79 65 82 o 14 
 
 Vermilion 207 155 75 108 70 
 
 Wabash 39 33 8s 13 39 
 
 Warren 129 116 90 83 72 
 
 Washington 84 71 8s 48 68 
 
 Wayne 158 147 93 S4 37 
 
 White 112 95 8s 46 48 
 
 Whiteside 149 126 8s 66 52 
 
 Will 1S2 154 85 86 s6 
 
 Williamson 120 83 60 21 25 
 
 Winnebago no 77 70 48 62 
 
 Woodford 120 96 80 67 70 
 
 Total 12,017 9.710 81 5,885 61 
 
 ♦Does not include all protective and inactive districts. 
 
 Source of data: Reports of County Superintendents of Schools. 
 
 93
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 County 
 
 TABLE X 
 ILLINOIS HIGH SCHOOLS- 1941 
 
 Total Two and Three-year 
 No. of ^-High Schools—^ 
 
 H.S. No. % 
 
 '—Four-year High Schools— ^ 
 
 Less Than 
 Total ^100 Enrolled^ 
 No. No. % 
 
 Adams 
 
 
 
 12 
 
 4 
 
 3i 
 
 8 
 
 3 
 
 38 
 
 Alexander 
 
 
 
 S 
 
 
 
 5 
 
 I 
 
 20 
 
 Bond . . 
 
 
 
 7 
 
 4 
 
 S7 
 
 3 
 
 2 
 
 67 
 
 Boone . 
 
 
 
 4 
 
 2 
 
 SO 
 
 2 
 
 
 
 Brown 
 
 
 
 4 
 
 I 
 
 25 
 
 3 
 
 2 
 
 67 
 
 Bureau 
 
 
 
 17 
 
 2 
 
 12 
 
 IS 
 
 8 
 
 S3 
 
 Calhoun . 
 
 
 
 S 
 
 3 
 
 60 
 
 2 
 
 I 
 
 SO 
 
 Carroll 
 
 
 
 7 
 
 
 
 7 
 
 3 
 
 43 
 
 Cass . . 
 
 
 
 S 
 
 
 
 5 
 
 I 
 
 20 
 
 Champaign 
 
 
 
 iS 
 
 S 
 
 28 
 
 13 
 
 S 
 
 38 
 
 Christian . 
 
 
 
 12 
 
 2 
 
 17 
 
 10 
 
 3 
 
 30 
 
 Clark . . 
 
 
 
 4 
 
 
 
 4 
 
 
 
 Clay . . 
 
 
 
 8 
 
 S 
 
 63 
 
 3 
 
 
 
 Clinton 
 
 
 
 8 
 
 3 
 
 38 
 
 5 
 
 3 
 
 60 
 
 Coles . . 
 
 
 
 7 
 
 2 
 
 29 
 
 5 
 
 I 
 
 20 
 
 Cook . . 
 
 
 
 64 
 
 3 
 
 5 
 
 61 
 
 
 
 Crawford . 
 
 
 
 6 
 
 
 17 
 
 5 
 
 
 
 Cumberland 
 
 
 
 4 
 
 
 25 
 
 3 
 
 
 
 DeKalb . 
 
 
 
 14 
 
 
 7 
 
 13 
 
 6 
 
 46 
 
 DeWitt . 
 
 
 
 6 
 
 
 
 6 
 
 2 
 
 33 
 
 Douglas 
 
 
 
 7 
 
 
 14 
 
 6 
 
 I 
 
 17 
 
 DuPage . 
 
 
 
 8 
 
 
 
 8 
 
 
 
 Edgar . 
 
 
 
 10 
 
 2 
 
 20 
 
 8 
 
 S 
 
 63 
 
 Edwards . 
 
 
 
 4 
 
 
 
 4 
 
 2 
 
 SO 
 
 Effingham . 
 
 
 
 10 
 
 6 
 
 60 
 
 4 
 
 
 
 Fayette 
 
 
 
 8 
 
 3 
 
 3» 
 
 S 
 
 
 
 Ford . . 
 
 
 
 8 
 
 
 
 8 
 
 S 
 
 63 
 
 Franklin . 
 
 
 
 9 
 
 I 
 
 II 
 
 8 
 
 
 
 Fulton . 
 
 
 
 13 
 
 I 
 
 8 
 
 12 
 
 4 
 
 33 
 
 Gallatin . 
 
 
 
 4 
 
 I 
 
 25 
 
 3 
 
 
 
 Greene 
 
 
 
 9 
 
 4 
 
 44 
 
 5 
 
 I 
 
 20 
 
 Grundy 
 
 
 
 6 
 
 2 
 
 33 
 
 4 
 
 
 
 Hamilton . 
 
 
 
 3 
 
 I 
 
 33 
 
 2 
 
 
 
 Hancock . 
 
 
 
 16 
 
 5 
 
 31 
 
 II 
 
 4 
 
 36 
 
 Hard;n 
 
 
 
 2 
 
 
 
 2 
 
 
 
 Henderson 
 
 
 
 7 
 
 2 
 
 29 
 
 5 
 
 S 
 
 100 
 
 Henry . 
 
 
 
 13 
 
 3 
 
 23 
 
 10 
 
 2 
 
 20 
 
 Iroquois . 
 
 
 
 18 
 
 3 
 
 17 
 
 1.5 
 
 7 
 
 47 
 
 Jackson 
 
 
 
 8 
 
 
 
 8 
 
 3 
 
 38 
 
 Jasper . 
 
 
 
 6 
 
 4 
 
 67 
 
 2 
 
 I 
 
 50 
 
 Jefferson . 
 
 
 
 10 
 
 5 
 
 50 
 
 5 
 
 2 
 
 40 
 
 Jersey . 
 
 
 
 3 
 
 2 
 
 67 
 
 I 
 
 
 
 Jo Daviess 
 
 
 
 9 
 
 2 
 
 22 
 
 7 
 
 4 
 
 57 
 
 Johnson . 
 
 
 
 7 
 
 5 
 
 71 
 
 2 
 
 
 
 Kane . 
 
 
 
 16 
 
 I 
 
 6 
 
 15 
 
 6 
 
 40 
 
 Kankakee . 
 
 
 
 II 
 
 2 
 
 18 
 
 9 
 
 2 
 
 22 
 
 Kendall 
 
 
 
 6 
 
 2 
 
 33 
 
 4 
 
 
 
 Knox . 
 
 
 
 12 
 
 I 
 
 8 
 
 II 
 
 7 
 
 64 
 
 Lake . 
 
 
 
 ID 
 
 
 
 10 
 
 I 
 
 10 
 
 La Salle . 
 
 
 
 18 
 
 5 
 
 28 
 
 13 
 
 5 
 
 38 
 
 94 
 
 (Continued on page 95)
 
 APPENDIX 
 
 TABLE X (Continued) 
 ILLINOIS HIGH SCHOOLS— 1941 
 
 County 
 
 Total Two and Three-year 
 No. of -—High Schools^ 
 
 H.S. No. % 
 
 —Four-year High Schools^ 
 
 Less Than 
 Total ^100 Enrolled—. 
 No. No. % 
 
 Lawrence . 
 
 
 
 4 
 
 
 
 4 
 
 I 
 
 25 
 
 Lee . . 
 
 
 
 10 
 
 3 
 
 30 
 
 7 
 
 4 
 
 57 
 
 Livingston 
 
 
 
 12 
 
 
 
 12 
 
 5 
 
 42 
 
 Logan . 
 
 
 
 12 
 
 3 
 
 25 
 
 9 
 
 6 
 
 67 
 
 Macon. 
 
 
 
 9 
 
 I 
 
 II 
 
 8 
 
 
 
 Macoupin . 
 
 
 
 i6 
 
 
 
 16 
 
 7 
 
 44 
 
 Madison . 
 
 
 
 17 
 
 '6 
 
 35 
 
 II 
 
 I 
 
 9 
 
 Marion 
 
 
 
 9 
 
 5 
 
 S6 
 
 4 
 
 
 
 Marshall . 
 
 
 
 7 
 
 
 
 7 
 
 2 
 
 29 
 
 Mason. 
 
 
 
 8 
 
 
 
 8 
 
 S 
 
 63 
 
 Massac 
 
 
 
 4 
 
 
 
 4 
 
 2 
 
 SO 
 
 McDonough 
 
 
 
 9 
 
 
 
 9 
 
 4 
 
 44 
 
 McHenry . 
 
 
 
 9 
 
 
 
 9 
 
 4 
 
 44 
 
 McLean . 
 
 
 
 22 
 
 I 
 
 5 
 
 21 
 
 10 
 
 48 
 
 Menard 
 
 
 
 5 
 
 I 
 
 20 
 
 4 
 
 2 
 
 50 
 
 Mercer 
 
 
 
 9 
 
 I 
 
 II 
 
 8 
 
 4 
 
 SO 
 
 Monroe 
 
 
 
 4 
 
 I 
 
 25 
 
 3 
 
 2 
 
 67 
 
 Montgomery 
 
 
 
 12 
 
 3 
 
 25 
 
 9 
 
 4 
 
 44 
 
 Morgan 
 
 
 
 lO 
 
 4 
 
 40 
 
 6 
 
 3 
 
 50 
 
 Moultrie . 
 
 
 
 S 
 
 2 
 
 40 
 
 3 
 
 
 
 Ogle . . 
 
 
 
 II 
 
 2 
 
 iS 
 
 9 
 
 I 
 
 II 
 
 Peoria . 
 
 
 
 9 
 
 
 
 9 
 
 
 
 Perry . 
 
 
 
 5 
 
 3 
 
 60 
 
 2 
 
 
 
 Piatt . . 
 
 
 
 9 
 
 2 
 
 22 
 
 7 
 
 2 
 
 29 
 
 Pike . . 
 
 
 
 IS 
 
 2 
 
 13 
 
 13 
 
 9 
 
 69 
 
 Pope . . 
 
 
 
 2 
 
 I 
 
 50 
 
 I 
 
 
 
 Pulaski . 
 
 
 
 7 
 
 
 
 7 
 
 2 
 
 29 
 
 Putnam . 
 
 
 
 5 
 
 
 
 5 
 
 4 
 
 80 
 
 Randolph . 
 
 
 
 12 
 
 ' 8 
 
 67 
 
 4 
 
 2 
 
 SO 
 
 Richland . 
 
 
 
 6 
 
 4 
 
 67 
 
 2 
 
 
 
 Rock Island 
 
 
 
 8 
 
 
 
 8 
 
 4 
 
 SO 
 
 St. Clair . 
 
 
 
 14 
 
 4 
 
 29 
 
 10 
 
 I 
 
 10 
 
 Saline . 
 
 
 
 4 
 
 
 
 4 
 
 
 
 Sangamon . 
 
 
 
 17 
 
 2 
 
 12 
 
 IS 
 
 S 
 
 33 
 
 Schuvler . 
 
 
 
 8 
 
 7 
 
 88 
 
 I 
 
 
 
 Scott . . 
 
 
 
 5 
 
 3 
 
 60 
 
 2 
 
 
 
 Shelby. . 
 
 
 
 13 
 
 3 
 
 23 
 
 10 
 
 4 
 
 40 
 
 Stark . . 
 
 
 
 4 
 
 
 
 4 
 
 1 
 
 25 
 
 Stephenson 
 
 
 
 8 
 
 2 
 
 25 
 
 6 
 
 2 
 
 33 
 
 Tazewell . 
 
 
 
 12 
 
 
 
 12 
 
 6 
 
 SO 
 
 Union . 
 
 
 
 6 
 
 I 
 
 17 
 
 S 
 
 I 
 
 20 
 
 Vermilion . 
 
 
 
 19 
 
 
 
 19 
 
 8 
 
 42 
 
 Wabash . 
 
 
 
 S 
 
 3 
 
 60 
 
 2 
 
 
 
 Warren 
 
 
 
 6 
 
 I 
 
 17 
 
 5 
 
 2 
 
 40 
 
 Washington 
 
 
 
 6 
 
 3 
 
 SO 
 
 3 
 
 I 
 
 33 
 
 Wayne 
 
 
 
 6 
 
 4 
 
 67 
 
 2 
 
 
 
 White . . 
 
 
 
 10 
 
 5 
 
 50 
 
 S 
 
 
 
 Whiteside . 
 
 
 
 9 
 
 I 
 
 II 
 
 8 
 
 I 
 
 13 
 
 Will . . 
 
 
 
 13 
 
 S 
 
 38 
 
 8 
 
 2 
 
 25 
 
 Williamson 
 
 
 
 10 
 
 4 
 
 40 
 
 6 
 
 
 
 Winnebago 
 
 
 
 10 
 
 3 
 
 30 
 
 7 
 
 
 
 Woodford . 
 
 
 
 II 
 
 1 
 
 _9 
 
 10 
 
 5 
 
 50 
 
 Total . . . 
 
 
 
 966 
 
 208 
 
 22 
 
 758 
 
 237 
 
 31 
 
 Source of data 
 
 : R 
 
 epo 
 
 rt of Superinten 
 
 dent of Public 
 
 Instruct 
 
 ion. 
 
 
 
 95
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE XI 
 ONE-ROOM SCHOOL DISTRiaS IN THE UNITED STATES— 1940 
 
 State 
 
 Number of 
 
 One-room 
 
 Elementary 
 
 Schools 
 
 Alabama 1,763 
 
 Arizona 136 
 
 Arkansas 2,509 
 
 California 1,384 
 
 Colorado 1,020 
 
 Connecticut 203 
 
 Delaware 84 
 
 Florida 691 
 
 Georgia 2,411 
 
 Idaho 601 
 
 Illinois 9,710 
 
 Indiana 862 
 
 Iowa 8,533 
 
 Kansas 6,029 
 
 Kentucky 4,280 
 
 Louisiana 998 
 
 Maine 1,382 
 
 Maryland 409 
 
 Massachusetts .... 238 
 
 Michigan 5,400 
 
 Minnesota 6,29s 
 
 Mississippi 2,181 
 
 Missouri 6,851 
 
 Montana 1,899 
 
 Nebraska 5,489 
 
 State 
 
 Nevada 
 
 New Hampshire 
 New Jersey 
 New Mexico 
 New York . 
 North Carolina 
 North Dakota 
 Ohio . . 
 Oklahoma . 
 Oregon . 
 Pennsylvania 
 Rhode Island 
 South Carolina 
 South Dakota 
 Tennessee . 
 Texas . 
 Utah . . 
 Vermont 
 Virginia 
 Washington 
 West Virginia 
 Wisconsin . 
 Wyoming 
 District of Columbia 
 Total .... 
 
 Number of 
 
 One-room 
 
 Elementary 
 
 Schools 
 
 14s 
 
 327 
 
 176 
 
 454 
 
 4,041 
 
 1,047 
 
 3,392 
 
 1,112 
 
 2,400 
 
 923 
 
 4,861 
 
 48 
 
 1,052 
 
 3,949 
 
 2,561 
 
 2,383 
 
 43 
 
 87s 
 
 1.923 
 
 607 
 
 3,341 
 
 5. 869 
 
 719 
 
 113,607 
 
 Year 
 1909-1910 
 1919-1920 
 1929-1930 
 1931-1932 
 I 933- I 934 
 1935-1936 
 1937-1938 
 1939-1940 
 
 Source of data: U. S, 
 
 1939-40. 
 
 One-room 
 Elementary Schools in U. S. 
 212,448 
 187.948 
 148,712 
 143.44s 
 138,542 
 130.708 
 
 122,157 
 
 113,607 
 Office of Education, Preliminary statistics of public school systems, 
 
 TABLE XII 
 
 INCOME OF SCHOOL TOWNSHIP FUND AND 
 OPERATING EXPENSES OF SCHOOL TOWNSHIP TREASURER 
 
 (Excluding City of Chicago) 1927-1941 
 Income — Exjjenses 
 
 Township 
 Year 
 
 Township 
 Fund 
 
 School Twp. 
 Treasurer 
 
 Expenses Exceed Income 
 Amount Per Cent 
 
 1927 
 1929 
 193 1 
 1933 
 1935 
 1937 
 1939 
 1940 
 1941 
 
 $368,979.54 
 368,400.60 
 340,656.98 
 245,882.80 
 277,872.31 
 292,661.7s 
 281,489.53 
 283,476.86 
 276,92596 
 
 $342,272.95 
 373,24829 
 465,39763 
 491,468.51 
 634,048.49 
 657,614.37 
 713,776.3s 
 693,421.79 
 684,040.69 
 
 $ 4,847.69 
 124,740.6s 
 245,585.71 
 356,176.18 
 364,952.62 
 432,286.82 
 409,94493 
 407,114.73 
 
 37 
 100 
 128 
 1 25 
 154 
 14s 
 147 
 
 Source of data: Reports of Superintendent of Public Instruction. 
 
 96
 
 APPENDIX 
 
 TABLE XIII 
 
 INCOME OF THE SCHOOL TOWNSHIP FUND AND OPERATING 
 
 EXPENSES OF THE SCHOOL TOWNSHIP TREASURER— 1941 
 
 (Excluding City of Chicago) 
 
 
 
 
 Elemen- 
 
 Income 
 
 Total 
 
 Expenses 
 
 
 
 tary 
 
 from 
 
 Oper. 
 
 Exceed 
 
 Cost from 
 
 Cost 
 
 Enroll- 
 
 Twp. 
 
 Exp. of 
 
 Income 
 
 Dist. Fund 
 
 per 
 
 County ment 
 
 Fund 
 
 Treas. 
 6,851.05 
 
 by 
 $ 5.572.79 
 
 per Pupil 
 S .82 
 
 Pupil 
 
 Adams .... 6,777 S 
 
 1,278.26 $ 
 
 Si. 01 
 
 .Mexander 
 
 
 
 4.036 
 
 524.71 
 
 5.085.81 
 
 4,561.10 
 
 1.13 
 
 1.26 
 
 Bond . 
 
 
 
 2,124 
 
 1,240.20 
 
 1.569.98 
 
 329.78 
 
 .16 
 
 .74 
 
 Boone . 
 
 
 
 2,007 
 
 392.79 
 
 3.003.58 
 
 2,610.79 
 
 1.30 
 
 i.SO 
 
 Brown . 
 
 
 
 1,055 
 
 384-87 
 
 710. 6r 
 
 325-74 
 
 •31 
 
 •67 
 
 Bureau . 
 
 
 
 4.970 
 
 1.531.14 
 
 7.032.66 
 
 5.501.52 
 
 i.ir 
 
 1.42 
 
 Calhoun 
 
 
 
 1.236 
 
 1. 100. 29 
 
 1.490.23 
 
 389-94 
 
 ■32 
 
 1. 21 
 
 Carroll . 
 
 
 
 2,481 
 
 4.574-29 
 
 4-373-19 
 
 201.10* 
 
 
 1.76 
 
 Cass. 
 
 
 
 2,396 
 
 4.045.27 
 
 3.035-54 
 
 1.009.73* 
 
 
 1.27 
 
 Champaign 
 
 
 
 8.716 
 
 9,842.68 
 
 13.499.15 
 
 3.656.47 
 
 .42 
 
 1^55 
 
 Christian 
 
 
 
 5.250 
 
 2,212.21 
 
 7,166.48 
 
 4.954-27 
 
 .94 
 
 1-37 
 
 Clark . 
 
 
 
 2,878 
 
 839-11 
 
 2,714-58 
 
 1.S75-47 
 
 .65 
 
 •94 
 
 Clay . 
 
 
 
 3.132 
 
 1,728-85 
 
 3.442.26 
 
 1,713-41 
 
 •55 
 
 i.ro 
 
 Clinton . 
 
 
 
 2,641 
 
 984.58 
 
 2,009.45 
 
 1,024.87 
 
 .39 
 
 •76 
 
 Coles . 
 
 
 
 5,473 
 
 1.299.83 
 
 4.318.42 
 
 3.018.59 
 
 ■53 
 
 • 79 
 
 Cook 
 
 
 
 70,758 
 
 29.938.54 
 
 139.649.69 
 
 109,711.15 
 
 I.SS 
 
 1.97 
 
 Crawford 
 
 
 
 3,420 
 
 882.38 
 
 3.948.55 
 
 3,066.17 
 
 .90 
 
 l^IS 
 
 Cumberlanc 
 
 
 
 1,997 
 
 980.25 
 
 1,909.27 
 
 929.02 
 
 •47 
 
 •96 
 
 DeKalb. 
 
 
 
 4.234 
 
 1,591.84 
 
 4.580.23 
 
 2,988.39 
 
 • 71 
 
 1.08 
 
 DeWitt . 
 
 
 
 2.746 
 
 862.17 
 
 2,609.46 
 
 1.747.29 
 
 .64 
 
 •95 
 
 Douglas 
 
 
 
 2,647 
 
 4,147.68 
 
 4.535.62 
 
 387-94 
 
 • 15 
 
 1.71 
 
 DuPage. 
 
 
 
 13,903 
 
 670.56 
 
 11,630.68 
 
 10,960.12 
 
 .79 
 
 .84 
 
 Edgar . 
 
 
 
 3.566 
 
 2,307.77 
 
 5.137.08 
 
 2,829.31 
 
 • 79 
 
 1.44 
 
 Edwards 
 
 
 
 r.085 
 
 814.38 
 
 1,850.04 
 
 1,035.66 
 
 .95 
 
 1. 71 
 
 Effingham 
 
 
 
 3.040 
 
 486.91 
 
 1. 595. 09 
 
 1,108.18 
 
 •36 
 
 •52 
 
 Fayette . 
 
 
 
 4.936 
 
 1,363-88 
 
 3.533-61 
 
 2,169.73 
 
 •44 
 
 .72 
 
 Ford . 
 
 
 
 2,106 
 
 9,519.86 
 
 4.535-37 
 
 4,984.49* 
 
 
 2.15 
 
 Franklin 
 
 
 
 8,668 
 
 296.28 
 
 6.251.30 
 
 5,955.02 
 
 '.'69 
 
 • 72 
 
 Fulton . 
 
 
 
 6,346 
 
 1.235-52 
 
 4,908.76 
 
 3.673.24 
 
 .58 
 
 • 77 
 
 Gallatin 
 
 
 
 r,9or 
 
 2.450.83 
 
 2,288.47 
 
 162.36* 
 
 
 1.20 
 
 Greene . 
 
 
 
 3.271 
 
 920.22 
 
 3,482.66 
 
 2,562.44 
 
 ■78 
 
 1.06 
 
 Grundy. 
 
 
 
 2,388 
 
 1. 731. 59 
 
 3.523-01 
 
 1,791.42 
 
 .75 
 
 1.48 
 
 Hamilton 
 
 
 
 2,345 
 
 1,258.78 
 
 3.895.52 
 
 2,636.74 
 
 1. 12 
 
 1.66 
 
 Hancock 
 
 
 
 3.744 
 
 2,617.18 
 
 4,481.70 
 
 1,864.52 
 
 .50 
 
 1.20 
 
 Hardin . 
 
 
 
 1,686 
 
 290.85 
 
 753-82 
 
 462.97 
 
 .27 
 
 •45 
 
 Henderson 
 
 
 
 1,433 
 
 341-58 
 
 2,286.00 
 
 1,944-42 
 
 1.36 
 
 1.60 
 
 Henry . 
 
 
 
 S.428 
 
 4.33778 
 
 8,019.15 
 
 3.681.37 
 
 .68 
 
 1.48 
 
 Iroquois 
 
 
 
 4.233 
 
 7.535-77 
 
 10,555-8- 
 
 3,020.08 
 
 • 71 
 
 2.49 
 
 Jackson . 
 
 
 
 5.788 
 
 312-55 
 
 4.777-18 
 
 4.464.63 
 
 .77 
 
 • 83 
 
 Jasper . 
 
 
 
 2,010 
 
 2,057-75 
 
 3.619.52 
 
 1. 561. 77 
 
 • 78 
 
 1.80 
 
 Jefferson 
 
 
 
 5,556 
 
 2,006.04 
 
 2,666.63 
 
 660.59 
 
 .12 
 
 .48 
 
 Jersey . 
 
 
 
 2,103 
 
 2,272.59 
 
 2,191-32 
 
 81.27* 
 
 
 1.04 
 
 Jo Daviess 
 
 
 
 2,275 
 
 2,520.42 
 
 3,678.49 
 
 1,158.07 
 
 • 51 
 
 1.62 
 
 Johnson 
 
 
 
 2,035 
 
 539-41 
 
 1,814.48 
 
 1,275.07 
 
 ■63 
 
 .89 
 
 Kane 
 
 
 
 13.644 
 
 1.254-47 
 
 10,134.58 
 
 8,880.11 
 
 •65 
 
 .74 
 
 Kankakee 
 
 
 
 5.629 
 
 3.029.95 
 
 8.444-98 
 
 5.415-03 
 
 .96 
 
 1.50 
 
 Kendall . 
 
 
 
 1.591 
 
 585-88 
 
 2,312-54 
 
 1,726.66 
 
 1.09 
 
 1^45 
 
 Knox 
 
 
 
 6.399 
 
 1. 152.65 
 
 6,147-02 
 
 4.994-37 
 
 • 78 
 
 .96 
 
 Lake 
 
 
 
 14.834 
 
 2,133-47 
 
 13,582.09 
 
 11.448.62 
 
 .77 
 
 •92 
 
 LaSalle . 
 
 
 
 10,762 
 
 9.299.50 
 
 16,023.58 
 
 6,724.08 
 
 .62 
 
 1.49 
 
 Lawrence 
 
 
 
 3.682 
 
 887.19 
 
 2,445-50 
 
 1.558.31 
 
 .42 
 
 .66 
 
 Lee . , 
 
 
 
 3,660 
 
 2,128.55 
 
 6,321.06 
 
 4.192-51 
 
 I.I5 
 
 1-73 
 
 
 
 OT ^BiB 
 
 (Continued on 
 
 page 98)
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE XIII (Continued) 
 
 INCOME OF THE SCHOOL TOWNSHIP FUND AND OPERATING 
 
 EXPENSES OF THE SCHOOL TOWNSHIP TREASURER— 1941 
 
 (Excluding City of Chicago) 
 
 
 
 Elemen- 
 
 Income 
 
 Total 
 
 Expenses 
 
 
 
 
 tary 
 
 from 
 
 Oper. 
 
 Exceed 
 
 Cost from 
 
 Cost 
 
 
 Enroll- 
 
 Twp. 
 
 Exp. of 
 
 Income Dist. Fund 
 
 per 
 
 County 
 
 ment 
 4,626 $ 
 
 Fund 
 19,868.77 $ 
 
 Treas. 
 13,296.95 i 
 
 by 
 
 per Pupil 
 
 Pupil 
 
 Livingston . 
 
 6,571.82* 
 
 
 J2.87 
 
 Logan . 
 
 
 3.356 
 
 2,132.01 
 
 3.940.27 
 
 1.808.26 
 
 ^'.'54 
 
 1. 17 
 
 Macon . 
 
 
 10,847 
 
 10,717.02 
 
 9,295-31 
 
 1. 421. 71* 
 
 
 .86 
 
 Macoupin 
 
 
 5,977 
 
 1,632.47 
 
 6,437-13 
 
 4,804.66 
 
 '!8o 
 
 1.08 
 
 Madison 
 
 
 20,331 
 
 3.158.73 
 
 20,114.71 
 
 16,955-98 
 
 ■83 
 
 .99 
 
 Marion . 
 
 
 7.654 
 
 1,040.43 
 
 3,855-43 
 
 2,815.00 
 
 •37 
 
 •SO 
 
 Marshall 
 
 
 1.740 
 
 849.38 
 
 1,749.36 
 
 89998 
 
 •52 
 
 1. 01 
 
 Mason . 
 
 
 2,325 
 
 1,33102 
 
 4,504-65 
 
 3,173-63 
 
 1-37 
 
 1.94 
 
 Massac . 
 
 
 2,452 
 
 848.76 
 
 1,877.50 
 
 1,028.74 
 
 .42 
 
 ■ 77 
 
 McDonough 
 
 . 
 
 3.453 
 
 928.27 
 
 5,253-54 
 
 4.325-27 
 
 I.2S 
 
 1.52 
 
 McHenry 
 
 
 4.S12 
 
 4,268.56 
 
 10,036.58 
 
 5,768.02 
 
 1.28 
 
 2.22 
 
 McLean 
 
 
 9,007 
 
 11.202.82 
 
 9,038.22 
 
 2,164.60* 
 
 
 1. 00 
 
 Menard. 
 
 
 1,620 
 
 500.56 
 
 3.462.28 
 
 2,961.72 
 
 1^83 
 
 2.14 
 
 Mercer . 
 
 
 2,545 
 
 3.195.89 
 
 2,867.40 
 
 328.49* 
 
 
 1. 13 
 
 Monroe . 
 
 
 1,397 
 
 1,029.82 
 
 1,607.11 
 
 577-29 
 
 .41 
 
 LIS 
 
 Montgomer 
 
 
 4,626 
 
 4.057-38 
 
 6,502.94 
 
 2.445.56 
 
 ■53 
 
 I.4I 
 
 Morgan. 
 
 
 4,108 
 
 955-23 
 
 4,446.52 
 
 3.491-29 
 
 .85 
 
 1.08 
 
 Moultrie 
 
 
 2,023 
 
 531-24 
 
 1,962.63 
 
 1,431-39 
 
 • 71 
 
 ■97 
 
 Ogle. . 
 
 
 4.I2S 
 
 2,769.55 
 
 6,186.72 
 
 3,417-17 
 
 •83 
 
 1.50 
 
 Peoria . 
 
 
 17,089 
 
 9,395-21 
 
 7,066.94 
 
 2.328.27* 
 
 
 .41 
 
 Perry 
 
 
 3.S62 
 
 603.15 
 
 4,040.93 
 
 3.437-78 
 
 -97 
 
 1. 13 
 
 Piatt . 
 
 
 2,432 
 
 1,801.59 
 
 3.747.84 
 
 1.946.25 
 
 .80 
 
 I.S4 
 
 Pike. . 
 
 
 3.807 
 
 2,660.43 
 
 7.170.98 
 
 4.SI0.5S 
 
 1. 18 
 
 1.88 
 
 Pope . 
 
 
 1.223 
 
 658.92 
 
 1,650.07 
 
 991-IS 
 
 .81 
 
 1.3s 
 
 Pulaski . 
 
 
 2,976 
 
 627.38 
 
 2,365.50 
 
 1. 738.12 
 
 .58 
 
 .79 
 
 Putnam. 
 
 
 761 
 
 797-76 
 
 1,210.43 
 
 412.67 
 
 -54 
 
 I-S9 
 
 Randolph 
 
 
 3.728 
 
 635-56 
 
 3,599.28 
 
 2.963-72 
 
 -79 
 
 ■97 
 
 Richland 
 
 
 2,630 
 
 I, III. 01 
 
 1.625.37 
 
 514-36 
 
 .20 
 
 .62 
 
 Rock Island 
 
 
 13.633 
 
 608.69 
 
 10,232.0s 
 
 9.623.36 
 
 .71 
 
 ■ 75 
 
 St. Clair 
 
 
 20,093 
 
 2,402.58 
 
 34,380.80 
 
 31.978.22 
 
 1-59 
 
 1. 71 
 
 Saline . 
 
 
 6,236 
 
 470.42 
 
 6,806.31 
 
 6,335-89 
 
 1.02 
 
 1.09 
 
 Sangamon 
 
 
 13.360 
 
 2,100.21 
 
 8,568.48 
 
 6.468.27 
 
 .48 
 
 .64 
 
 Schuyler 
 
 
 1.903 
 
 971-37 
 
 1,880.41 
 
 909.04 
 
 .48 
 
 .99 
 
 Scott . 
 
 
 1,378 
 
 321.66 
 
 1.573-42 
 
 1. 251. 76 
 
 -91 
 
 1. 14 
 
 Shelby . 
 
 
 3.930 
 
 1,515-65 
 
 5. 1 19-34 
 
 3,603.69 
 
 -92 
 
 1.30 
 
 Stark . 
 
 
 1,197 
 
 868.14 
 
 2,H5-0O 
 
 1,246.86 
 
 1.04 
 
 1-77 
 
 Stephenson 
 
 
 4,709 
 
 5.384-58 
 
 5,168.25 
 
 216.33* 
 
 
 1. 10 
 
 Tazewell 
 
 
 9,372 
 
 3.769-92 
 
 7,888.20 
 
 4.118.28 
 
 ■44 
 
 .84 
 
 Union . 
 
 
 3.535 
 
 463-83 
 
 2,694-51 
 
 2,230.68 
 
 -63 
 
 .76 
 
 Vermilion 
 
 
 11,926 
 
 6,137-14 
 
 10,742.28 
 
 4.605.14 
 
 -39 
 
 .90 
 
 Wabash. 
 
 
 2,201 
 
 492.06 
 
 1,590.54 
 
 1,098.48 
 
 -50 
 
 ■ 72 
 
 Warren . 
 
 
 2,902 
 
 742.81 
 
 2,624.47 
 
 1,881.66 
 
 -65 
 
 .90 
 
 Washington 
 
 
 2,099 
 
 729-43 
 
 2,492.96 
 
 1,763-53 
 
 .84 
 
 1. 19 
 
 Wayne . 
 
 
 4-023 
 
 2,101.92 
 
 3.294-40 
 
 1. 192.48 
 
 -30 
 
 .82 
 
 White . 
 
 
 3,806 
 
 1,281.74 
 
 3,777-13 
 
 2,495-39 
 
 .66 
 
 .99 
 
 Whiteside 
 
 
 6,333 
 
 8,425-99 
 
 6,999-71 
 
 1,426.28* 
 
 
 I. II 
 
 Will . . 
 
 
 11,703 
 
 4,915-69 
 
 14,755-00 
 
 9,839-31 
 
 ■;84 
 
 1.26 
 
 Williamson 
 
 
 8,154 
 
 598.74 
 
 6,455-88 
 
 5,857-14 
 
 .72 
 
 .79 
 
 Winnebago 
 
 
 14.750 
 
 2,282.89 
 
 5,469-96 
 
 3,187-07 
 
 .22 
 
 -37 
 
 Woodford 
 
 
 2,469 
 . 575,66s $ 
 
 2.289.48 
 276,925-96 $ 
 
 4.076. II 
 
 1.786.63 
 1407,114-73 
 
 -72 
 $ .71 
 
 1.6s 
 
 Total . 
 
 684,040.69 
 
 $1.19 
 
 ♦Income ex 
 
 :eeds expenses. 
 
 
 
 
 
 
 Source of d 
 
 ita: Report of Superintendent of Public Instruction. 
 

 
 APPENDIX 
 
 TABLE XIV 
 
 COUNTY AND TOWNSHIP GOVERNMENT ADMINISTRATIVE 
 
 EXPENSE— 1940 
 
 TOWNSHIP ORGANIZED COUNTIES 
 
 
 
 
 
 
 
 
 
 Per Cap. 
 
 
 County 
 
 Township 
 
 
 
 Savgs. By 
 
 1940 
 
 Admin. 
 
 Admin. 
 
 Total 
 
 Cost 
 
 Commission 
 
 County Census 
 
 Exp. 
 
 Expense 
 
 Expense 
 
 Per Cap. 
 
 Type 
 
 Adams .... 65.229 
 
 S 141,037 
 
 S 55,397 $ 
 
 196.454 
 
 $3.01 
 
 Si. 78 
 
 Bond . . 
 
 
 
 14.540 
 
 28.37s 
 
 24.467 
 
 52,842 
 
 3.63 
 
 2.40 
 
 Boone 
 
 
 
 IS. 202 
 
 43,900 
 
 20.148 
 
 64,048 
 
 4.21 
 
 2.98 
 
 Brown 
 
 
 
 8.053 
 
 17,489 
 
 17.190 
 
 34.679 
 
 4-31 
 
 3.08 
 
 Bureau . 
 
 
 
 37.600 
 
 75,241 
 
 52.324 
 
 127.565 
 
 3.39 
 
 2.16 
 
 Carroll . 
 
 
 
 17,987 
 
 47,205 
 
 26,255 
 
 73.460 
 
 4.08 
 
 2.8s 
 
 Cass . . 
 
 
 
 16,42s 
 
 35,210 
 
 34,498 
 
 69.708 
 
 4.24 
 
 301 
 
 Champaign 
 
 
 
 70.578 
 
 135,81s 
 
 64.984 
 
 200.799 
 
 2.85 
 
 1.62 
 
 Christian 
 
 
 
 38,564 
 
 79.920 
 
 66.282 
 
 146,202 
 
 3-79 
 
 2.S6 
 
 Clark . 
 
 
 
 18,842 
 
 32.656 
 
 38,266 
 
 70,922 
 
 376 
 
 2.53 
 
 Clay . . 
 
 
 
 18,947 
 
 26.175 
 
 18,376 
 
 44.551 
 
 2.35 
 
 1. 12 
 
 Clinton . 
 
 
 
 22,912 
 
 42.737 
 
 30.597 
 
 73.334 
 
 3.20 
 
 1.97 
 
 Coles 
 
 
 
 38.470 
 
 52.234 
 
 58.864 
 
 1 1 1.098 
 
 2.89 
 
 1.66 
 
 Crawford 
 
 
 
 21.294 
 
 30.297 
 
 31.846 
 
 62,143 
 
 2.92 
 
 1.69 
 
 Cumberland 
 
 
 
 11.698 
 
 14,929 
 
 30.042 
 
 44,971 
 
 3-84 
 
 2.61 
 
 De Kalb 
 
 
 
 34.388 
 
 88,648 
 
 49.003 
 
 137,651 
 
 4.00 
 
 2.77 
 
 DeWitt . 
 
 
 
 18.244 
 
 42,915 
 
 36,760 
 
 79.675 
 
 4-37 
 
 314 
 
 Douglas . 
 
 
 
 I7.S90 
 
 45,092 
 
 40.920 
 
 86,012 
 
 4.89 
 
 3.66 
 
 DuPage . 
 
 
 
 103.480 
 
 163,792 
 
 76.245 
 
 240,037 
 
 2.32 
 
 1.09 
 
 Edgar 
 
 
 
 24,430 
 
 55.183 
 
 48,321 
 
 103.504 
 
 4.24 
 
 3.01 
 
 Effingham 
 
 
 
 22,034 
 
 32.832 
 
 27,790 
 
 60,622 
 
 2.75 
 
 1.52 
 
 Fayette . 
 
 
 
 29.159 
 
 64.394 
 
 31.858 
 
 96,252 
 
 3.30 
 
 2.07 
 
 Ford . 
 
 
 
 IS. 007 
 
 41,721 
 
 30.380 
 
 72,101 
 
 4.80 
 
 3-S7 
 
 Franklin 
 
 
 
 53.137 
 
 38.681 
 
 70.348 
 
 109,029 
 
 2.05 
 
 .82 
 
 Fulton 
 
 
 
 44.627 
 
 70.232 
 
 66.240 
 
 136,472 
 
 306 
 
 1.83 
 
 Gallatin . 
 
 
 
 11,414 
 
 22,844 
 
 24.771 
 
 47.615 
 
 4.17 
 
 2.94 
 
 Greene . 
 
 
 
 20.292 
 
 37.138 
 
 30,126 
 
 67.264 
 
 3-31 
 
 2.08 
 
 Grundy . 
 
 
 
 18,398 
 
 45.599 
 
 20,277 
 
 65,876 
 
 3.58 
 
 2.35 
 
 Hamilton 
 
 
 
 13,454 
 
 10.042 
 
 18.93s 
 
 28,977 
 
 2. IS 
 
 .92 
 
 Hancock 
 
 
 
 26,297 
 
 66,055 
 
 39.S37 
 
 105,592 
 
 4.02 
 
 2.79 
 
 Henderson 
 
 
 
 8,949 
 
 30.232 
 
 14.380 
 
 44,612 
 
 4-99 
 
 3-76 
 
 Henry 
 
 
 
 43.798 
 
 112. 123 
 
 54.329 
 
 166,452 
 
 3.80 
 
 2.57 
 
 Iroquois . 
 
 
 
 32.496 
 
 103,052 
 
 65.060 
 
 168,112 
 
 5. 17 
 
 3-94 
 
 Jackson . 
 
 
 
 37.920 
 
 32.207 
 
 41.639 
 
 73.846 
 
 1.95 
 
 .72 
 
 Jasper 
 
 
 
 13.431 
 
 14.947 
 
 18.603 
 
 33.550 
 
 2.50 
 
 1.27 
 
 Jefferson 
 
 
 
 34.375 
 
 3S.II2 
 
 42.824 
 
 77,936 
 
 2.27 
 
 1.04 
 
 Jersey 
 
 
 
 13.636 
 
 23.701 
 
 17.561 
 
 41,262 
 
 3.03 
 
 1.80 
 
 Jo Daviess 
 
 
 
 19.989 
 
 4S.067 
 
 SI. 728 
 
 96,795 
 
 4.84 
 
 3.61 
 
 Kane 
 
 
 
 130.206 
 
 209.460 
 
 95.553 
 
 305,013 
 
 2.34 
 
 I. II 
 
 Kankakee 
 
 
 
 60.877 
 
 78.849 
 
 S4.360 
 
 133.209 
 
 2.19 
 
 .96 
 
 Kendall . 
 
 
 
 II. 105 
 
 19.472 
 
 21.38s 
 
 40.857 
 
 3.68 
 
 2.45 
 
 Knox 
 
 
 
 52.250 
 
 13s. 926 
 
 54.126 
 
 190.052 
 
 3.64 
 
 2.41 
 
 Lake . . 
 
 
 
 121,094 
 
 204,378 
 
 143. S09 
 
 347.887 
 
 2.87 
 
 1.64 
 
 La Salle . 
 
 
 
 97.801 
 
 205.312 
 
 110,513 
 
 315.82s 
 
 3.23 
 
 2.00 
 
 Lawrence 
 
 
 
 21,075 
 
 26.012 
 
 24.885 
 
 SO.897 
 
 2.42 
 
 1. 19 
 
 Lee . . 
 
 
 
 34,604 
 
 93.220 
 
 3S.9SI 
 
 129.171 
 
 3-73 
 
 2. SO 
 
 Livingston 
 
 
 
 38.838 
 
 107.778 
 
 6l,39S 
 
 169.173 
 
 436 
 
 313 
 
 Logan 
 
 
 
 29.438 
 
 84,664 
 
 39.951 
 
 124.615 
 
 4-23 
 
 300 
 
 McDonough 
 
 
 
 26.944 
 
 64,620 
 
 33.448 
 
 98.068 
 
 3.64 
 
 2.41 
 
 McHenry 
 
 
 
 37.311 
 
 91.461 
 
 54.514 
 
 145,975 
 
 3-91 
 
 2.68 
 
 McLean . 
 
 
 
 73,930 
 
 165.134 
 
 135.681 
 
 300.81S 
 
 4-07 
 
 2.84 
 
 Macon . 
 
 
 
 84.693 
 
 149.207 
 
 85.774 
 
 234,981 
 
 2.77 
 
 1.54 
 
 Macoupin 
 
 
 
 46,304 
 
 57.257 
 
 68.174 
 
 125,431 
 
 2.71 
 
 1.48 
 
 Madison 
 
 
 
 149,349 
 
 217,911 
 
 122,022 
 
 339,933 
 
 2.28 
 
 1.05 
 
 
 
 
 (Continued on 
 
 page 100)
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TABLE XIV (Continued) 
 
 COUNTY AND TOWNSHIP GOVERNMENT ADMINISTRATIVE 
 
 EXPENSE— 1940 
 
 TOWNSHIP ORGANIZED COUNTIES (Cont'd) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Per Cap. 
 
 
 County 
 
 Township 
 
 
 
 
 Savgs. By 
 
 1940 
 
 Admin. 
 
 Admin. 
 
 
 Total 
 
 Cost 
 
 Commission 
 
 County Census 
 
 Exp. 
 $ 46,107 
 
 Expense Expense 
 $ 46,044 $ 92.151 
 
 Per Cap 
 I1.92 
 
 
 Type 
 
 Marion .... 47,989 
 
 
 $ .69 
 
 Marshall 
 
 
 
 13.179 
 
 38,036 
 
 24,803 
 
 
 62,839 
 
 4-77 
 
 
 3-54 
 
 Mason 
 
 
 
 15,358 
 
 33,517 
 
 30.183 
 
 
 63.700 
 
 4-15 
 
 
 2.92 
 
 Mercer . 
 
 
 
 17,701 
 
 43.712 
 
 31.339 
 
 
 75,051 
 
 4.24 
 
 
 3.01 
 
 Montgomerv 
 
 
 
 34,499 
 
 57.711 
 
 58,005 
 
 
 115,716 
 
 3-3S 
 
 
 2.12 
 
 Moultrie 
 
 
 
 13.477 
 
 33.347 
 
 25,215 
 
 
 58,562 
 
 4-35 
 
 
 3.12 
 
 Ogle . . 
 
 
 
 29,869 
 
 82,071 
 
 52,129 
 
 
 134.200 
 
 4.49 
 
 
 3.26 
 
 Peoria 
 
 
 
 153.374 
 
 280,293 
 
 55,593 
 
 
 335.886 
 
 2.19 
 
 
 .96 
 
 Piatt . . 
 
 
 
 14,659 
 
 42,12s 
 
 30,826 
 
 
 72,951 
 
 4.98 
 
 
 3-7S 
 
 Pike . . 
 
 
 
 25,340 
 
 35.406 
 
 47,817 
 
 
 83.223 
 
 3.28 
 
 
 2.0s 
 
 Putnam . 
 
 
 
 5,289 
 
 11.758 
 
 11,475 
 
 
 23.233 
 
 4-39 
 
 
 3.16 
 
 Richland 
 
 
 
 17.137 
 
 28,858 
 
 15,660 
 
 
 44,518 
 
 2.60 
 
 
 1-37 
 
 Rock Island 
 
 
 
 113.323 
 
 150.524 
 
 68,268 
 
 
 218,792 
 
 1.93 
 
 
 .70 
 
 St. Clair . 
 
 
 
 166,899 
 
 302,731 
 
 92,373 
 
 
 395,104 
 
 2.37 
 
 
 1.14 
 
 Saline 
 
 
 
 38,066 
 
 28,014 
 
 39,194 
 
 
 67,208 
 
 1.77 
 
 
 • 54 
 
 Sangamon 
 
 
 
 117. 912 
 
 210,98s 
 
 130,694 
 
 
 341,679 
 
 2.90 
 
 
 1.67 
 
 Schuyler 
 
 
 
 11,430 
 
 21.634 
 
 28,28s 
 
 
 49.919 
 
 4-37 
 
 
 3^14 
 
 Shelby . 
 
 
 
 26,290 
 
 51,645 
 
 55,253 
 
 
 106.898 
 
 4.07 
 
 
 2.84 
 
 Stark 
 
 
 
 8,881 
 
 31,832 
 
 15,515 
 
 
 47,347 
 
 5-33 
 
 
 4.10 
 
 Stephenson 
 
 
 
 40,646 
 
 89,418 
 
 SO.851 
 
 
 140,269 
 
 3-45 
 
 
 2.22 
 
 Tazewell 
 
 
 
 58,362 
 
 119,440 
 
 66,903 
 
 
 186,343 
 
 3.19 
 
 
 1.96 
 
 Vermilion 
 
 
 
 86,791 
 
 148,472 
 
 144,261 
 
 
 292,733 
 
 3.37 
 
 
 2.14 
 
 Warren . 
 
 
 
 21.286 
 
 57,663 
 
 31.214 
 
 
 88,877 
 
 4.18 
 
 
 2-95 
 
 Washington 
 
 
 
 IS, 801 
 
 33,015 
 
 22,471 
 
 
 55,486 
 
 3-51 
 
 
 2.28 
 
 Wayne . 
 
 
 
 22,092 
 
 27.100 
 
 25.093 
 
 
 52,193 
 
 2.36 
 
 
 L13 
 
 White . 
 
 
 
 20,027 
 
 34.904 
 
 37.056 
 
 
 71.960 
 
 3.S9 
 
 
 2.36 
 
 Whiteside 
 
 
 
 43.338 
 
 88,555 
 
 49.419 
 
 
 137.974 
 
 3.18 
 
 
 I -95 
 
 Will . . 
 
 
 
 114,210 
 
 179.650 
 
 144.549 
 
 
 324.199 
 
 2.84 
 
 
 1.61 
 
 Winnebago 
 
 
 
 121,178 
 
 131,982 
 
 76,846 
 
 
 208,828 
 
 1.72 
 
 
 •49 
 
 Woodford 
 
 
 
 19,124 
 
 52.256 
 
 37.927 
 
 
 90.183 
 
 4-72 
 
 
 3^49 
 
 Total . 
 
 
 
 . 3,522,232 
 
 56,428,271 
 
 S4.173.673 
 
 Sio,6oi,944 
 
 $3-01 
 
 
 
 Cook 
 
 
 
 . 4,063,342 
 
 S7.305.110 
 
 $ 202,322 
 
 $ 
 
 7.307,432 
 
 S1.85 
 
 
 $ .62 
 
 COMMISSION ORGANIZED 
 
 COUNTIES 
 
 
 
 
 County 1940 Census 
 
 County 
 
 Ad 
 
 min. Exp. 
 
 Cost 
 
 per 
 
 Capita 
 
 Alexander 
 
 25,496 
 
 $ 
 
 19 
 
 184 
 
 $ 
 
 •75 
 
 
 Calhoun 
 
 
 
 
 
 
 
 8,207 
 
 
 II 
 
 754 
 
 
 1-43 
 
 
 Edwards 
 
 
 
 
 
 
 
 8,974 
 
 
 12 
 
 517 
 
 
 1.39 
 
 
 Hardin . 
 
 
 
 
 
 
 
 7.7S9 
 
 
 7,571 
 
 
 .98 
 
 
 Johnson 
 
 
 
 
 
 
 
 10,727 
 
 
 7 
 
 726 
 
 
 .72 
 
 
 Massac . 
 
 
 
 
 
 
 
 14.937 
 
 
 15 
 
 050 
 
 
 1. 01 
 
 
 Menard 
 
 
 
 
 
 
 
 10,663 
 
 
 35 
 
 204 
 
 
 3-30 
 
 
 Monroe 
 
 
 
 
 
 
 
 12,754 
 
 
 34,243 
 
 
 2.68 
 
 
 Morgan 
 
 
 
 
 
 
 
 36,378 
 
 
 63.873 
 
 
 1.76 
 
 
 Perry . 
 
 
 
 
 
 
 
 23.438 
 
 
 31 
 
 427 
 
 
 1.34 
 
 
 Pope . . 
 
 
 
 
 
 
 
 7.999 
 
 
 7 
 
 625 
 
 
 •95 
 
 
 Pulaski . . 
 
 
 
 
 
 
 
 15,87s 
 
 
 12 
 
 990 
 
 
 .82 
 
 
 Randolph . 
 
 
 
 
 
 
 
 33.608 
 
 
 33-320 
 
 
 .99 
 
 
 Scott . . 
 
 
 
 
 
 
 
 8,176 
 
 
 17 
 
 360 
 
 
 2.12 
 
 
 Union . 
 
 
 
 
 
 
 
 21,528 
 
 
 20 
 
 842 
 
 
 .97 
 
 
 Wabash 
 
 
 
 
 
 
 
 13,724 
 
 
 20 
 
 729 
 
 
 LSI 
 
 
 Williamson 
 
 
 
 
 
 
 51.424 
 
 
 30 
 
 866 
 
 
 .60 
 
 
 Total . . . 
 
 
 
 
 311,667 
 
 S382 
 
 ,281 
 
 $ 
 
 1.23 

 
 State and Local 
 
 Taxation Committee 
 
 of the 
 
 Illinois 
 Chamber of Commerce
 
 STATE AND LOCAL TAXATION COMMITTEE 
 
 OF THE 
 ILLINOIS CHAMBER OF COMMERCE 
 
 ARTHUR R. KAISER, Chairman 
 
 General Manager, Tax Department, Sears, Roebuck and Co. 
 
 George E. Mahin, Secretary, Springfield 
 Walter F. Dodd, Counsel, Dodd & Edmunds. Chicago 
 
 THE personnel of this committee is made up of public 
 spirited men representing all Senatorial Districts in the 
 State of Illinois. The following fourteen Chicago members 
 represent the nineteen Chicago Senatorial Districts: 
 
 Senatorial 
 District 
 
 1 / W. H. Avery, Jr. . . . Sidley McPherson Austin & Burgess 
 
 2 / R. C. Beckett Illinois Central System 
 
 ^ j H. J. BuisT Allied Mills, Inc. 
 
 5 I H. G. Chase The Pure Oil Company 
 
 6 \ J. A. Cunningham . . . Peoples Gas Light & Coke Company 
 
 ' 1 W. F. Dodd Dodd & Edmunds 
 
 9 j 
 1 1 / Newton G. Farr Farr & Company 
 
 '3 \ A. R. Glass Crane Company 
 
 I C 1 
 
 j^ I Walter L. Gregory Palmer House 
 
 19 I Roy C. Ingersoll Ingersoll Steel & Disc Div. 
 
 Q y ■ (Borg-Warner Corp.) 
 
 23 I A. M. Kracke Davis & Kracke 
 
 25 I R. A. Miller Chicago & North Western Ry. 
 
 ^' \ V. G. Sargent Kraft Cheese Company 
 
 31 \ Chase M. Smith .... Lumbermens Mutual Casualty Co. 
 
 The following forty-six members represent the thirty- 
 two Illinois Senatorial Districts outside of Chicago. 
 
 Senatorial 
 District 
 8 M. E. Hulse . . Hall & Hulse Waukegan 
 
 10 L. E. Caster . . Keig-Stevens Baking Co Rockford 
 
 ID John Conrad . . Lybrand, Ross Bros. & 
 
 Montgomery Rockford 
 
 (Continued on page 103) 
 
 102
 
 ILLINOIS CHAMBER OF COMMERCE 
 
 TAXATION COAAMITTEE (Continued) 
 
 Freeport Dairy Products Co Freeport 
 
 Elgin National Watch Co Elgin 
 
 Arcada BIdg St. Charles 
 
 Barber-Greene Company .... Aurora 
 
 Pontiac Ice & Fuel Co Pontiac 
 
 Keystone Steel & Wire Company . . Peoria 
 
 J. D. Roszell Co Peoria 
 
 Miller, Westervelt, Johnson & Guenther Peoria 
 Kankakee Federal Savings & 
 
 Loan Assn Kankakee 
 
 Commercial News Danville 
 
 Paris Beacon Publishing Co Paris 
 
 24 Main Street Champaign 
 
 McLean County Abstract Co. . Bloomington 
 
 Gauger & Diehl Decatur 
 
 Mueller Company Decatur 
 
 McGrath Sand & Gravel Co. . . . Lincoln 
 
 American Distilling Co Pekin 
 
 The National Bank of Monmouth . Monmouth 
 The H. H. Cleaveland Agency . . Rock Island 
 
 Deere & Company Moline 
 
 First Federal Savings & 
 
 Loan .\ssn. of Mattoon .... Mattoon 
 The Turner Brass W'orks .... Sycamore 
 Michelmann Steel Construction Co. . Quincy 
 Kewanee Federal Savings & 
 
 Loan Assn Kewanee 
 
 Illinois Iowa Power Company . . Carlinville 
 Ottawa Silica Company .... Ottawa 
 Hopper Paper Company . . . Taylorville 
 American Institute of Laundering, Inc. . Joliet 
 
 Evening Sentinel Centralia 
 
 P. & M. Accessory Co Galesburg 
 
 Mechanics Homestead & Loan ^\ssn. Galesburg 
 Good Luck Glove Co Carbondale 
 
 (Continued on page 104) 
 
 12 
 
 H.J. Credicott 
 
 14 
 
 LeRoy a. Mote 
 
 1+ 
 
 Lester J. Norris . 
 
 14 
 
 W. B. Greene . . 
 
 16 
 
 L. A. Fretz 
 
 18 
 
 W. 0. Fritze . 
 
 18 
 
 L. W. Roszell . . 
 
 18 
 
 0. P. Westervelt . 
 
 20 
 
 Frank O. Schneider 
 
 22 
 
 E. C. Hewes . . 
 
 22 
 
 E. H. Jenison . 
 
 24 
 
 C. A. KiLER 
 
 26 
 
 B. F. Hiltabrand . 
 
 28 
 
 0. W. Diehl . . 
 
 28 
 
 Adolph Mueller . 
 
 28 
 
 T. E. McGrath 
 
 .30 
 
 Samuel Rothberg . 
 
 32 
 
 A. R. TuBBS 
 
 .3.3 
 
 H. H. Cleaveland 
 
 33 
 
 Walter F. Kautz . 
 
 34 
 
 C. R. Plummer . 
 
 35 John Slezak 
 
 36 W. F. Gerdes . 
 
 37 Irvin D. McDowell 
 
 33 
 39 
 40 
 
 41 
 42 
 
 43 
 43 
 44 
 
 Louis L. Spears 
 G. A. Thornton 
 B. C. Hopper . 
 Albert Johnso.v 
 V. E. Joy . . 
 R. Winn Miller 
 Norton P. Rider 
 G. T. Houghten 
 
 103
 
 ^^ 
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 TAXATION COMMITTEE (Continued) 
 
 45 R. C. Bennett . . Sangamo Electric Co Springfield 
 
 45 Edmund Coy . . Central Illinois Public Service Co. . Springfield 
 
 46 R.O.Kaufman. . First National Bank of Mt. Vernon . Mt. Vernon 
 
 47 G. A. McKiNNEY . Millers' Mutual Fire Insurance 
 
 Association of Illinois Alton 
 
 48 A. A. Barnhard . Mt. Carmel Public Utility 
 
 and Service Co Mt. Carmel 
 
 49 C. M. Roos . . . East St. Louis & Interurban 
 
 Water Co East St. Louis 
 
 49 J. R. Ford . . . Alton & Southern Railroad . East St. Louis 
 
 49 A. E. Fellner . . Roesch Enamel Range Co Belleville 
 
 50 Earl B. Jackson . Keltner and Jackson Ins. Co. . . . Marion 
 
 50 G. W. KiRKBRiDE . Woodward Hardware Co. Inc. . . . Cairo 
 
 51 L. L. Parker . . Parker Furniture Co Harrisburg 
 
 A mop showing the Sfafe Senaforial Districts 
 will be found on page JJ7. 
 
 104
 
 officers and Directors 
 1942-1943 
 
 Illinois 
 Chamber of Commerce 
 
 Chicago 
 
 Mt. Vernon Springfield
 
 THE OBJECTIVES OF THE 
 
 ILLINOIS CHAMBER OF COMMERCE 
 
 DURING THIS CRISIS ARE: 
 
 To use every resource at our command to aid our government in win- 
 ning the war. 
 
 To guard against the war being made an excuse for needless social 
 and economic changes. 
 
 To plan now for re-establishment of normal conditions after the war 
 emergency is over. 
 
 THESE ISSUES ARE 
 NOW SQUARELY BEFORE US! 
 
 • Modernization of the Illinois tax structure. 
 
 • Opposition to federalization of unemployment compen- 
 
 sation administration. 
 
 • Curtailment of non-defense federal expense. 
 
 • Reduction of state and local expenditures. 
 
 • Securing of an equitable labor policy. 
 
 • Opposition to unnecessary economic changes endangering 
 
 the free enterprise system. 
 
 • Elimination of interstate trade barriers. 
 
 • Recognition of the rights of small business. 
 
 • Development of aviation industry of Illinois. 
 
 • Preparation of post-war readjustment plans. 
 
 Attention to problems affecting 
 
 our domestic economy is of paramount importance 
 
 during the war emergency. 
 
 106
 
 OFFICERS AND DIRECTORS 
 
 1942-43 
 
 ILLINOIS CHAMBER OF COMMERCE 
 
 OFFICERS 
 
 President 
 
 HARRY J. NEUMILLER 
 
 Humitube Manufacturing Co. 
 
 Peoria 
 
 Chairman, Board of Directors 
 
 LOUIS E. LEVERONE 
 
 Canteen Food Service, Inc. 
 
 Chicago 
 
 Vice President 
 
 CHARLES W. BERGQUIST 
 
 Western Electric Company 
 
 Chicago 
 
 Treasurer 
 
 LESLIE McMAHON 
 
 City National Bank & Trust Co. 
 
 Chicago 
 
 DIRECTORS 
 
 DISTRia No. 1 
 
 Vice President 
 
 J. D. DILL 
 
 Metropolitan Life Insurance Co., Carbondale 
 
 C. C. Carroll . . . The Ohio Oil Co Marshall 
 
 G. W. KiRKBRiDE . . Woodward Hardware Company Inc. . Cairo 
 
 W. G. Krummrich . . Monsanto Chemical Co. . . . E. St. Louis 
 C.\RL Schweinfurth . Mt. Vernon Furnace & Mfg. Co. . Mt. Vernon 
 \V. W. W1LLM.MS Benton 
 
 M. P. Hall . . . 
 
 B. F. HiLTABRAND 
 
 E. H. Jenison 
 
 C. A. KiLER . 
 
 Harry J. Neumiller 
 
 DISTRICT No. 2 
 
 Vice President 
 
 O. W. DIEHL 
 
 Gauger & Diehl, Decatur 
 
 Hall Freight Lines Danville 
 
 McLean County Abstract Co . . Bloomington 
 
 Paris Beacon Publishing Co Paris 
 
 24 Main Street Champaign 
 
 Humitube Manufacturing Co ... . Peoria 
 
 (Continued on page io8) 
 
 107
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 A. E. Bailey . 
 W. F. Gerdes 
 W. H. Hartke . 
 
 B. C. Hopper 
 R. Winn Miller 
 
 OFFICERS AND DIRECTORS— (Continued) 
 DISTRICT No. 3 
 
 Vice President 
 
 CORWINE E. ROACH 
 
 Capital City Paper Co., Springfield 
 
 Union National Bank .... 
 Michelmann Steel Construction Co. 
 
 Litchfield Creamery 
 
 Hopper Paper Company 
 
 P. & M. Accessory Company . 
 
 . Macomb 
 
 Quincy 
 
 Litchfield 
 
 Taylorville 
 
 . Galesburg 
 
 L. R. Blackman . 
 L. E. Caster 
 H. J. Credicott . 
 John Slezak . 
 G. A. Thornton 
 
 DISTRICT No. 4 
 
 Vice President 
 OMAR B. WRIGHT 
 Second National Bank, Belvidere 
 Moline Daily Dispatch . 
 Keig-Stevens Baking Co. 
 Freeport Dairy Products Co 
 The Turner Brass Works 
 Ottawa Silica Co. 
 
 Moline 
 
 Rockford 
 
 Freeport 
 
 Sycamore 
 
 Ottawa 
 
 W. B. Greene 
 M. E. Hulse 
 G. R. Kendall 
 LeRoy a. Mote 
 w. j. murdock 
 
 DISTRICT No. 5 
 
 Vice President 
 S. E. MOISANT 
 Moisant & Co., Inc., Kankakee 
 
 Barber-Greene Co Aurora 
 
 Hall and Hulse Waukegan 
 
 Washington National Life Insurance Co. Evanston 
 Elgin National Watch Company . . . Elgin 
 Western United Gas & Electric Co. . . Joliet 
 
 DISTRICT No. 6 
 
 Vice President 
 GEORGE D. WILKINSON 
 Cribben & Sexton Company, Chicago 
 Charles W. BERcquiST . . Western Electric Company 
 
 Hawthorne Station Chicago 
 
 (Continued on page 109) 
 
 108
 
 ILLINOIS CHAMBER OF COMMERCE 
 
 OFFICERS AND DIRECTORS— (Continued) 
 
 J. Paul Clayton 
 J. A. Cunningham . 
 R. C. Ingersoll . 
 L. E. Leverone . 
 
 B. G. McCloud . . 
 Leslie McMahon 
 O. E. Mount 
 
 H. E. Newcomet 
 
 C. M. Smith . 
 
 Commonwealth Edison Co. 
 
 72 VV. Adams St Chicago 
 
 Peoples Gas Light & Coke Co. 
 
 122 S. Michigan Ave Chicago 
 
 Ingersoll Steel & Disc Div. 
 
 Borg-Warner Corp Chicago 
 
 Canteen Food Service, Inc. 
 
 Merchandise Mart Chicago 
 
 First National Bank 
 
 38 S. Dearborn St Chicago 
 
 City National Bank & Trust Co. 
 
 208 S. La Salle St Chicago 
 
 American Steel Foundries 
 
 410 N. Michigan Ave Chicago 
 
 Pennsylvania Railroad Co. 
 
 Union Station Chicago 
 
 Lumbermens Mutual Casualty Go. 
 
 4750 N. Sheridan Rd Chicago 
 
 COMMITTEE CHAIRMEN 
 
 1942-1943 
 
 ADMINISTRATIVE 
 
 Harry J. Neumiller 
 
 Humitube Manufacturing Co. 
 
 Peoria 
 
 AGRICULTURE— INDUSTRY 
 
 COOPERATION 
 
 L. J. Fletcher 
 
 Caterpillar Tractor Co. 
 
 Peoria 
 
 AVIATION 
 
 Louis E. Leverone 
 
 Canteen Food Service, Inc. 
 
 Chicago 
 
 FEDERAL TAXATION 
 
 Arnold R. B.\ar 
 
 KixMiller. Baar & Morris 
 
 Chicago 
 
 FINANCE AND BUDGET 
 
 Leslie McMahox 
 
 City National Bank & Trust Co. 
 
 Chicago 
 
 INSURANCE 
 
 L. D. Cavanaugh 
 
 Federal Life Insurance Co. 
 
 Chicago 
 
 INDUSTRIAL RELATIONS 
 
 Charles W. Bergquist 
 
 Western Electric Company 
 
 Chicago 
 
 LEGISLATIVE 
 
 CoRwiNE E. Roach 
 
 Capital City Paper Company 
 
 Springfield 
 
 109
 
 TAX MODERNIZATION FOR ILLINOIS 
 
 COMMITTEE CHAIRMEN— (Continued) 
 
 MINERAL INDUSTRIES 
 
 Dr. M. M. Leighton 
 
 State Geological Survey 
 
 Urbana 
 
 ORGANIZATION SERVICE 
 
 Lyle W. Roszell 
 
 J. D. Roszell Company 
 
 Peoria 
 
 STATE AND LOCAL 
 
 TAXATION 
 
 Arthur R. Kaiser 
 
 Sears, Roebuck and Co. 
 
 Chicago 
 
 TRANSPORTATION 
 
 J. D. Farrington 
 
 Chicago, Rock Island & 
 
 Pacific Ry. Co. 
 
 Chicago 
 
 WAR ACTIVITIES 
 
 L. E. Caster 
 
 Keig-Stevens Baking Co. 
 
 Rockford 
 
 WAYS AND MEANS 
 
 George D. Wilkinson 
 
 Cribben & Sexton Co. 
 
 Chicago 
 
 DEPARTMENTS 
 
 EXECUTIVE 
 
 Executive Secretary 
 Chicago 
 
 Ray Lundstrom 
 
 Assistant Executive Secretary 
 
 Chicago 
 
 STATE AND LOCAL TAXATION 
 George E. Mahin, Secretary 
 Springfield 
 
 RESEARCH 
 
 E. R. Cooke, Secretary 
 
 Chicago 
 
 A. R. GwiNN 
 
 Downstate Secretary 
 Springfield 
 
 LEGISLATIVE 
 
 Melvin Lentz, Acting Secretary 
 
 Springfield 
 
 SOUTHERN DISTRICT 
 
 T. N. Jordan, Secretary 
 
 Mt. Vernon 
 
 ILLINOIS JOURNAL OF COMMERCE 
 
 H. A. Ackerburg, Editor 
 
 Chicago 
 
 110
 
 MAP OF ILLINOIS SHOWING SENATORIAL 
 APPORTIONMENT 1901 
 
 COOK COUNTY DISTRICTS 
 1st, 2nd, 3rd, 4th, 5th, 6th, 7th, 
 9th, nth, 13th, 15th, 17th, 19th, 
 21st 23rd, 25th, 27th, 29th and 31st
 
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