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...........HOMER WIL

....ORSON C. DIGGINS.......

3d 4th 5th 6th

SPRINGFIELD, ILL., August 12, 1873. In pursuance of “An act for the assessment of property, and for the levy and collection of taxes," approved March 30, 1872, in force July 1, 1872, the following named persons met in the Senate Chamber, in the city of Springfield, at 11 o'clock A. M., on the second Tuesday (it being the twelfth day) of October, 1873, to-wit: 1st District ...................... WILLIAM M. WHITNEY...............Hinsdale, DuPage county. 2d "

.......... .. TREAT T. PROSSER...................Chicago, Cook county. HOMER WILLMARTH.................. Barrington, Cook county.

............. Haward, McHenry county. ..EDWARD B. WARNER ................ Morrison, Whiteside county.

............. WILLIAM L. WILEY ..................Galva, Henry county. 7th

SYLVESTER H. DEWEY................Morris, Grundy county. 8th

..............IRA C. MOSIER....................... Wilmington, Will county. 9th

.RUFUS W. MILES ....................Knoxville, Knox county, 10th

..............DANIEL D. PARRY ...................Monmouth, Warren county. 12th

............JOHN W. SAVAGE....................Bluff Springs, Cass county. 14th ....JOSEPH G. ENGLISH......

..Danville, Vermilion county. 16th

...........DANIEL L. MCCAWLEY ..............Clay City, Clay county. 17th

.............GEORGE HUNTER....................Carlinville, Macoupin county. 18th

......................DANIEL R. McMASTERS .............Sparta, Randolph county. 19th

.......ARAD K. MCCABE...................Shawneetown, Gallatin county. Auditor P. A......................C. E. LIPPINCOTT....................Springfield, Sangamon county. The Board was called to order by Mr. Lippincott, Auditor P. A.

On motion of Mr. Willmarth, C. E. Lippincott, Auditor P. A., was appointed Chairman, pro tem. : On motion of Mr. Miles,

Wm. Stadden, of Springfield, was selected Secretary, pro tem.

The Chairman stated that the first order of business would be for the members to present their credentials, and take the oath of office prescribed by law.

Whereupon, the members present filed their credentials with the Chairman; which, upon being examined, were found correct. The following oath was then administered to and subscribed by them, to-wit:

I do solemnly gwear that I will support the constitution of the United Statos and the constitution of the State of Minois, and that I will faithfully discharge the duties of the office of member of the State Board of Equalization, according to the best of my ability.

WILLIAM M. WHITNEY, 1st District.


4th ED. B. WARNER, 5th W. L. WILEY,

6th S. H. DEWEY,




Dan'l L. McCAWLEY, 16th
D. R. MCMASTERS, 18th "
A. K. McCABE, 19th "

C. E. LIPPINCOTT, Auditor P. A.
On motion of Mr. Miles,
The pro tem. officers (Chairman and Secretary) were made permanent
officers of the Board for and during the term of four years.

Mr. Mosier moved that the Chairman appoint a committee of five to recommend the number of employees to be engaged during the present session, and the manner of their selection. Motion adopted.

The Chair appointed Messrs. Mosier, Willmarth, McCabe, English and Diggins said committee. · Mr. Miles moved that the Chairman appoint a committee of three on rules. Motion adopted.

The Chairman appointed Messrs. Miles, Warner and McMasters as said committee. · The Chairman submitted to the Board statements prepared in pursuance of law, showing, in tabular form, the returns of assessment for 1872, from the several counties so far as returned to the Auditor's office, together with the original abstracts from which said statements were compiled. (See appendix-Table A.)

The Chairman, at the same time, submitted returns received by the Auditor, in pursuance of law, from railroad companies, telegraph companies and other corporations.

The Chairman stated that assessment and other returns had not been received by the Auditor from the city of Quincy, and the counties of Cook, Fulton, Jersey, Mason, Mercer, Pike, Alexander, Fayette, Jefferson, Macon, Menard, Monroe, Pulaski.

On motion of Mr. Whitney,
The Board adjourned until to-morrow morning at 9 o'clock.





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· The Board met, pursuant to adjournment. Mr. Lippincott in the chair.

The minutes of yesterday's proceedings were read, amended, and approved as amended.

The following members, who arrived yesterday too late to participate in yesterday's proceedings, presented their credentials, which were examined by the Chairman and found correct, viz: 11th District-Lovi T. Whiteside.......................................... White Hall, Greene county. 13th " -Stephen D. Fisher.......................................... Atlanta, Logan county. 15th ." -Samuel McNutt............................................Paris, Edgar county.

The oath of office required by law was administered to them by William Stadden, notary public.

The oath of office required by law was administered to Wm. Stadden, Secretary of the Board, by Lotus Niles, notary public.

Mr. Mosier, Chairman of Committee to recommend number of employees, and the manner of selecting the same, submitted the following report: To the State Board of Equalization :

Your Committee, appointed to recommend the number of employees for this session of the Board, and the manner of their selection, recommend one page and one doorkeeper, to be selected by the Board ; and that the Chairman of each Committee select such clerical assistance as may be needed by their respective committees,


On motion of Mr. Whitney,
The report was adopted.

Mr. Miles, Chairman of the Committee on 'Rules, submitted the following as the report of the committee :

RULE 1. The Chairman shall take the chair at the hour to which the Board may have adjourned on
the previous day; shall immediately call the Board to order, and on the appearance of a quorum shall
cause the minutes of the preceding day to be read, and the following order of business to be observed :

First-Petitions and communications.
Second-Reports of committees.

RULE 2. The Chairman shall decide all questions of order, subject to an appeal to the Board, at the
request of any two members, and when an appoal is taken the Chairman may address the Board upon
the part of order in dispute, and the question shall be put, "Is the decision of the Chair correct?''

RULE 3. When a motion is made and seconded, it shall be stated by the Chairman or Secretary before being debated.

RULE 4. Every motion shall be reduced to writing, if the Chairman or any member require it, and any member may call for a statement of the question, which the Chairman may give sitting.

RULE 5. After a motion is stated by the Chairman, or read by the Secretary, it shall be considered as in the possession of the Board, but may be withdrawn by the member making the motion, by leave of the Board, before decision.

RULE 6. While the Chairman is putting the question, no momber shall walk across the room; and while a member is speaking, no member shall pass between the momber speaking and the Chair.

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RULE 7. When a member is about to speak in debate, he shall rise from his seat and address Chair ; and when two or more members rige at the same time, the Chairman shall name the men who shall speak first.

RULE 8. No member shall speak more than twice on the same question, nor more than once, with the leave of the Board, until every member wishing to speak shall have spoken.

RULE 9. When the debate or discussion of a question shall have been concluded, the Chairman sl put the question in this form, to-wit: You who are of the opinion (as the case may be), say “Ay those of the contrary opinion say "No." And the yeas and nays may be called, and entered upon 1 journal, at the request of any member.

RULE 10. If the Chairman doubt, or a division be called for, the members shall decide by rising those in the affirmative first, and afterwards the negative; and the Chairman shall determine by cou telling the number.

RULE 11. Every member present when the question is put shall vote, unless excused by the Boar

RULE 12. In case there is not a quorum present, any number of members shall have power to a journ; six to call the Board to order, and send for the absent members.

RULE 13. Upon the call of the Board, the names of the members shall be called by the Secretary and the absenteos noted; after which the absentees shall again be called, and those for whom no cu cuse, or an insufficient one, is made, shall not receive a certificate of attendance for the time he a they shall have been absent.

RULE 14. No member shall absent himself from the Board without leave, unless he be unable to attend.

RULE 15. When a question is under consideration, no motion shall be received, except to postpone, lay on the table, amend, the previous question, recommit, or adjourn.

RULE 16. A motion to adjourn shall always be in order, and be decided without debate.

RULE 17. The previous question shall be put in this form : "Shall the main question be now put!" It shall only be admitted when demanded by five members, and until it is decided shall preclude all amendments or further debate upon the main question.

RULE 18. Any member may call for a division of the question, when the sense will admit of it; and when the question be considered divisible by the Chair, the same shall be divided from which deci. sion of the Chair an appeal may be taken by any member, as a point of order.

RULE 19. In forming the Committee of the Whole, the Chairman may leave the chair, and appoint a Chairman to preside.

RULE 20. The rules of proceeding in the Board shall be observed in Committee of the Whole, so far as may be applicable.

RULE 21. In all cases not provided for in these rules, the standing rules of the State Senate shall
RULE 22. The committees of the Board shall consist as follows:

First-Committee on Equalization of Personal Property.
Second-Committee on Equalization of Lands.
Third-Committee on Equalization of Town and City Lots.
Fourth-Committee on Assessment of Railroad Property.
Fifth-Committee on Assessment of Capital Stock of Corporations (including the capital stoek of

railroads and telegraph companies).-Each of said committees to be composed of five members.

Sixth-Committee on General Equalization—to consist of seven members. Said Committees shall be appointed by the Chairman of the Board. RULE 23. Upon the completion of the work of either of the first three mentioned Committees, their report shall be submitted to the Board, where said report shall be open to alteration or amendment by the Board, or in Committee of the Whole, and referred to the Committee on General Equalization.

RULE 24. After the reports of the first three named Committees shall be referred to the Committee on General Equalization, it shall be the duty of said committee to compare the values of the different classes of property with each other, and make such alterations as said Committee shall find necessary to equalize the different classes of property with each other, and report its action thereon to the Board.

RULE 25. Upon the completion of the work of the Committees on Assessment of Railroad Doperty and of Capital Stock of Corporations, their reports shall be referred to the Board for consideration.

RULE 26. These rules may be altered or amended by a vote of a majority of the Board, by the member or members wishing such changes or amendments giving one day's notice of the same.

On motion of Mr. Mosier, The rules for the government of the Board, reported by the Committee, were adopted.

On motion of Mr. McMasters, The Secretary of the Board was instructed to procure such printing and stationery as may be needed, through the Secretary of State.

On motion of Mr. English, The Board proceeded to the election of one doorkeeper and one page. Mr. Savage nominated Wm. H. Duffield as doorkeeper. Mr. Mosier nominated N. B. Ames as page.

On motion of Mr. McMasters, The persons nominated as doorkeeper and page, respectively, were elected by acclamation.

The Chairman stated that assessment returns had been received from the counties of Fayette, Macon and Mason; which returns were laid before the Board.—(See appendix, Table A.)

Mr. Prosser moved that the Board adjourn, subject to call of the Chairman, until assessment returns have been received from sufficient number of counties to enable the Board to complete its work.

Mr. McMasters moved to amend the motion of Mr. Prosser, by fixing the time of adjournment until to-morrow morning, at 9 o'clock ;" the amendment was adopted.

The original motion, as amended, was then adopted, and the Board adjourned until tomorrow morning, 9 o'clock.

THURSDAY, AUGUST 14, 1873. The Board met, pursuant to adjournment. Mr. Lippincott in the · Chair.

The minutes of yesterday's proceedings were read and approved.

The Chairman announced the appointment of Committees on Equalization and Assessments, as follows :





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Committee on Equalization of Personal Property.

Willmarth, Homer, (Chairman).....
Whiteside, Levi T...
McCabe, Arad K.....
Dig gins, Orson C..

Fisher, Stephen D.....
On Equalization of Lands :

Mosier, Ira C. (Chairman)........
Hunter, George......
Parray, Daniel D....
McNutt, Samuel...
McMasters, Daniel R.....

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