gether with his objections thereto, and the court shall hear and determine the matter as the right of the case may be. If the board shall decide that property so claimed to be exempt is liable to be taxed, and the party aggrieved shall at the time pray an appeal, a brief statement in the case shall be made by the clerk, and transmitted to the auditor, who shall present the case to the supreme court in like manner as hereinbefore provided. In either case, the collection of the tax shall not be delayed thereby, but in case the property is decided to be exempt, the tax shall be abated or refunded.

Fourth-It shall ascertain whether the valuations in one town or district bear just relation to all the towns or districts in the county; and may increase or diminish the aggregate valuation of property in any town or district, by adding or deducting such sum upon the hundred as may be necessary to produce a just relation between all the valuations of property in the county, but shall, in no instance, reduce the aggregate valua tion of all the towns or districts, below the aggregate valuation thereof, as made by the assessors; neither shall it increase the aggregate valua. tion of all the towns or districts, except in such an amount as may be actually necessary and incidental to a proper and just equalization. It may consider lands, town or city lots, personal property, and railroad " and "rolling stock, ** sepaproperty (except "railroad track [*874] rately, and determine a separate rate per cent. of adci i tion or reduction for each of said classes of property, as may be necessary to a just equalization of the assessed value of said classes of property within the respective towns, and of the same between the several towns tricts in the county. If the county board of any county shall find the aggregate assessment of the county is too high or too low, or is generally so unequal as to render it impracticable to equalize such assessment fairly, they may set aside the assessment of the whole county or of any township or townships therein, and order a new assessment, with instruc tions to the assessors to increase or diminish the aggregate assessment of such county or township, as the case may be, by such an amount as said board may deem right and just in the premises, and consistent with this

act.

or dis

[First National Bank of Shawneetown v. Cook, 77 Ill. 622; Adsit v. Lieb, 76 Ill. 198; Halsey v. People, 84 Ill. 89; Beers v. People, 83 Ill. 493; Chicago y. Rosenfield, 24 Ill. 495 Brown v. Joliet, 22 Ill. 125; Chicago v. Walker, 24 Ill. 493; Kimball v. Merchants' S. L. & T. Co., 89 Ill. 615; People v. Big Muddy Iron Co., 8 l. 116; Coolbaugh v. Huck, 86 Ill. 605: Evans v. Gage, 1 Brad, 208; S. C., 2 Ch. L. J. 112; Kimball v. Corn Ex. Nat. Bank, 1 Brad, 209.

*97a. County board may complete equalization at subsequent meeting. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in any case where the county board of any county shall have failed to complete the equaliza tion of assessments, as returned for any year, at the meeting held on the second Monday in July, or shall have failed to act upon a complaint that another is assessed too low at such meeting, the equalization of such assessment, or action upon such complaint by the county board subsequent meeting thereof, is hereby declared legal and valid, and the taxes extended thereon shall be and remain a lien on the property against which they are extended, to the same extent as if such equalization and

at any

action upon complaint had been had and taken on the second Monday in July.

WHEREAS, In some of the counties of this State, it was impossible to equalize all the assessments and act upon the complaints of low assessment at the meeting heretofore designated by law, and therefore an emergency exists to legalize equalizations heretofore made; this act shall take effect and be in force from and after its passage.* * [See Const., art. 4, 13.

REPORT OF ASSESSMENT BY THE CLERK, TO THE AUDITOR, FOR EQUALIZATION.

98. Clerk's report to auditor. 98. On or before the tenth day of July, annually, it shall be the duty of county clerks, upon the receipt of the assessment books, to make out and transmit to the auditor an abstract of the assessment of property, showing the number, value and average value of each kind of enumerated property, as shown by the assessment; the value of each item of unenumerated property, and total value of personal property, the length of main track, the length of side track, and the numbers, values and average values of each separate item of railroad property; the number of acres, value and average value of improved lands; the number of acres, value and average value of unimproved lands; the total number of acres, total value and average value per acre, of all lands; the number, value and average value of improved town and city lots; the number, value and average value of unimproved town and city lots; the total number of lots, total value and average value of all lots, and the total value of all property; the number of acres in cultivation of wheat, corn, oats, meadow, and other field products, in inclosed pasture, orchards and woodland, whether inclosed or not in that year. Said abstracts shall be made out on blanks, which it shall be the duty of the auditor to furnish the county clerks for that purpose. The values to be given in said abstract shall be the assessed valuations, except in the case of railroad property denominated "railroad track" and "rolling stock," the value of which shall be given as returned by the railroad company to the county clerk. The county clerk, shall, at the same time, and accompanying said abstract, furnish a detailed statement of the railroad property denominated railroad track" and " rolling stock," reported by each road located in or through their counties. If there are any road's so located that have not made their reports as required by this act, the clerk shall report the fact, giving the name of such railroad. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 135. See ch. 5, p. 128, 28-31.

99. When assessments not all in. § 99. It shall be the duty of the county clerks, in case of failure of any assessor to make return of assessment within the time specified in this act to transmit a statement of the assessment in all the towns or districts from which returns have been received, together with a statement of the amount of taxable property assessed in the defaulting towns or districts for the previous year.

*AN ACT to correct irregularities in assessment of property for taxation and in the equalization of assessments for such purposes. [Approved and in force May 29, 1877. L. 1877, P. 177.

STATE BOARD OF EQUALIZATION.

100. Members. $100. The State board of equalization shall, at the expiration of the term of office of the members now forming said board, consist of one member from each congressional district in the State, elected as hereinafter provided, and the auditor of public accounts, [Adsit v. Lieb, 76 Ill 198.

101. Election-term of office-vacancy. § 101. The quali fied electors of each congressional district shall, at the general election in November, 1872, and every four years thereafter, elect one of their number to serve as a member of said board of equalization, who shall hold his office for four years, and until his successor is elected and quali fied. The returns of the poll-books and certificates of election shall be governed by the laws regulating the election of members of congress; and in case of vacancy occurring in said board by death, resignation or otherwise, it shall be the duty of the governor to appoint some [*875] person (having the qualifications of an elector in the district in which such vacancy occurs) to fill the same until the next regular election for members of said board. [See "Elections," ch. 46, § 26.

102. Oath. 102. Each member of said board, before entering upon the duties of his office, shall take the oath (or affirmation) prescribed by the constitution of this State.

103. Chairman-secretary-employees. 103. At the first meeting of said board, quadrennially, it shall organize by selecting one of its members as chairman, and appointing a secretary; and may, from time to time, select such employees as may be deemed necessary. The secretary shall take the oath prescribed by the constitution.

104. Duties of secretary. § 104. It shall be the duty of the secretary of said board, under the direction of the auditor of public ac counts, to compile the abstracts of assessments received from the county clerks into tabular statements, convenient for the use of the board: which statements and the original abstracts shall be submitted to the board on the first day of its session in each year, or as soon thereafter as the board is organized. The secretary shall perform such duties in vacation as shall be assigned to him by the board.

105. Annual meeting of board. § 105. Said board shall as semble at the State capital on the second Tuesday in the month of August, annually, and examine the abstracts of property assessed for taxation in the several counties of this State, as returned to the auditor, and shall equalize the assessments as hereinafter provided; but said board shall not reduce the aggregate assessed valuation in the State; neither shall it increase said aggregate valuation, except in such an amount as may be reasonably necessary to a just equalization, and not e exceeding one per cent. on such aggregate assessed valuation; but this rule shall not apply to railroad property.

[Adsit v. Lieb, 76 Ill. 198; Western Union Telegraph Co. v. Lieb, 76 III. 172; Porter v. R. R. I. & St. L. R. R. Co., 76 Ill. 561; C. B. & Q. R. R. Co. v. Cole, 75 .

591; Kimball v. Corn Exchange Nat. Bank, 1 Brad. 209.

106. Property to be classified. § 106. Said board, in equal.

izing the valuation of property as listed and assessed in

different

counties, shall consider the following classes of property separately, viz: personal property, railroad and telegraph property; lands, and town and city lots; and, upon such consideration, determine such rates of addition to or deduction from the listed or assessed valuation of each of said classes of property in each county, or to or from the aggregate assessed value of each of said classes in the State, as may be deemed by the board to be equitable and just-such rates being in all cases even and not fractional; and such rates, as finally determined by said board, shall not be combined.

107. Rule for equalizing personal property. § 107. In equalizing the value of personal property between the several counties, said board shall cause to be obtained the State averages of the several kinds of enumerated property, from the aggregate footings of the number and value of each; and the value of the several kinds of enumerated property in each county shall be obtained at those average values; and the value of enumerated property thus obtained, as compared with the assessed value of such property in each county, shall be taken by said board to obtain a rate per cent. to be added to or deducted from the total assessed value of personal property in each county: Provided, that whenever in the opinion of the board it is necessary, to a more just and equitable equalization of personal property, that a rate per cent. be added to or deducted from the value thus obtained in any one or more of the counties, said board shall have the right so to do; but the rate per cent. hereinbefore required shall first be obtained to form the basis upon which the equalization of personal property shall be made.

108. Board to assess capital stock of corporations, except, etc.-extension of tax. 108. The State board of equalization shall assess the capital stock of each company or association, respectively, now or hereafter incorporated under the laws [*876] of this State, in the manner hereinbefore in this act provided. The respective assessments so made (other than of the capital stock of railroad and telegraph companies) shall be certified by the auditor, under direction of said board, to the county clerk of the respective counties in which such companies or associations are located, and said clerk shall extend the taxes for all purposes on the respective amounts so certified the same as may be levied on the other property in such towns, districts, villages or cities in which such companies or associations are located.

[Western Union Telegraph Co. v. Lieb, 76 Ill. 172; St. L. V. & T. H. R. R. Co. v. Surrell, 88 III. 535.

act as

109. Board to assess "railroad track" and "rolling stock"-distribution of values-extension of tax. $109. Said board shall also assess the railroad property denominated in this railroad track" and "rolling stock;" and said board is hereby given the power and authority, by committee or otherwise, to examine persons and papers. The amount so determined and assessed shall be certified by the auditor to the county clerks of the proper counties. The county clerk shall, in like manner, distribute the value, so certified to him by the auditor, to the county and to the several towns, districts, villages and cities in his county entitled to a proportionate value of such railroad track" and "rolling stock." And said clerk shall extend

taxes against such values, the same as against other property in such towns, districts, villages and cities.

[St. L. V. & T. H. R. R. Co. v. Surrell, 88 III. 535.

110. Capital stock of railroads and telegraphs-distribution of value-extension of tax. § 110. The aggregate amount of capital stock of railroad or telegraph companies assessed by said board shall be distributed proportionately by said board to the several counties in like manner that the property of railroads denominated railroad track" is distributed. The amount so determined shall be certified by the auditor to the county clerks of the proper counties. The county clerk shall, in like manner, distribute the value, so certified to him by the auditor, to the county and to the several towns, districts, villages and cities in his county entitled to a proportionate value of such capital stock. And said clerk shall extend taxes against such values the same as against other property in such towns, districts, villages and

cities.

[Huck v. C. & A. R. R. Co., 86 Ill. 358; St. Louis V. & T. H. R. R. Co. v. Surrell, 88 III. 535.

111. Lands, how equalized. 111. Lands shall be equalized by adding to the aggregate assessed value thereof, in every county in which said board may believe the valuation to be too low, such rate per centum as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which said board may believe the valuation to be too high, such per centum as will reduce the same to its proper value. Town and city lots shall be equalized in the same manner herein provided for equalizing lands, and at the option of said board, may be combined and equalized with lands.

When

112. Combined table-final examination. $112. said board shall have separately considered the several classes of property as hereinbefore required, the results shall be combined into one table, and the same shall be examined, compared and perfected, in such manner as said board shall deem best to accomplish a just equalization of assessments throughout the State, preserving, however, the principle of separate rates for each class of property.

113. Failure to return assessments. § 113. In all cases of partial return from any county where the number of defaulting towns or districts do not exceed one-third of the whole number of towns or dis tricts in the county, the board of equalization muy estimate the valuation in the towns or districts from which returns have not been received, and may equalize the total valuation as in other cases. In cases where the defaulting towns or districts exceed in number one-third of the whole number of towns or districts in the county, and in all cases of failure on the part of any county clerk to furnish the proper returns of the assess ment of his county to the auditor prior to or during the meeting of the board of equalization, in each year, said board may, by order, authorize the auditor to equalize the assessment of such county when full returns have been received by him.