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Compiled and published under the direction of
James S. McCullough, Auditor of

Public Accounts.

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REVENCE LAWS OF THE STATE OF ILLINOIS.

INDEX

Section

SECTIOX. 1. What property assessed and taxed. 2. Property exempt from taxation. 3. Rules for valuing personal property. 4, Rules for valuing real estate. 5. Personal property-when listed. 6. Who shall list, and what listed.

LISTING CAPITAL STOCK OF CORPORATIONS AND FRANCHISES OF PERSONS.

32. Sworn statement-form. 33. Schedule returned, forwarded to auditor

---state board of equalization to assess

capital stock. 34. Franchise to be listed and valued.

STATE AND NATIONAL BANKS,

35. How assessed and taxed. 36. List of stockholders to be kept, etc. 37, Shares listed in owner's name-tax ex

tended. 38. How tax on shares collected-lien. 39. Dividends to be held for taxes-shares

sold.

WHERE LISTED AND ASSESSED AND

WHAT HELD TO BE PERSONAL PROPERTY-MANNER OF LISTING. 7. Where personal property listed. 8. Farm property-owner not residing on

farm. 9. Property of manufacturers in hands of

agents. 10. Purchaser's interest in exempted lands,

personalty. 11. Property in transitu. 12. Nursery stock. 13. Personal property of banks and others

not specially provided for-water

craft, etc. 14. Gas and coke companies. 15. Personal property of street railroads,

toll roads, etc. 16. Of stage companies. 17. Of express companies, etc. 18. Consignee to list only his interest. 19. Persons listing on behalf of others. 20. Interest on exempted bonds, etc. 21. Money secured by deed. 22. Removing-where owner assessed. 23. How place of listing fixed. 24. Schedule. 25. Form of schedule. 26. Assessor may examine under oath-re

fusal to answer-perjury.

MANNER OF LISTING AND VALUING

THE PROPERTY OF RAILROADS. 40. Schedules-value on first of May. 41. Time of filing--form of schedule. 42. "Railroad track”-description of. 43. How “railroad track" listed and taxed. 44. "Rolling stock”-schedule. 45. How "rolling stock" listed and taxed. 46. Personalty and real estate other than

"rolling stock" and "railroad track,"

where listed. 47. How such other property to be assessed. 48. Railroad returns to auditor-forms 49. Neglect to make returns-penalty.. 50. Schedules board to assess railroad

property. 51. Railroad tax book-extending and col-,

lecting tax. 52. Description of platted lands.

RULES FOR LISTING CREDITS. 27. What debts may be deducted from credits 28. Debts not deducted. 29. Deductions verified by affidavit-per

jury, fines-statements preserved.

TELEGRAPH COMPANIES – RETURN.

53. Schedule-return to auditor.
54. Board of equalization to assess

how collected. 55. Office furniture, etc.-how listed and

assessed.

PENALTY.

RULES FOR LISTING STOCK OF MU

TUAL BUILDING, LOAN AND HOME

STEAD ASSOCIATIONS. 29a Shares of stock when and how assessed. 296 When stockholders reside out of State. 29c Mode of determining value of stock. 290 Shares of stock-how assessed-emer

gency.

56. For false schedule, etc. 57. Perjury.

30. LISTING AND VALUING PROPERTY

OF BANKS, ETC.

REAL PROPERTY-AS OF WHAT TIME

LISTED-WHO LIABLE FOR TAX. 58. First of May. 59. Owner on first of May liable. 60. Leasehold interest in exempted lands. 01. When certain lands become taxable,

31. PAWNBROKER.

SECTION.

SECTION.

SUBDIVIDING. 62. When lands to be platted--plat recorded

-description. 63. Owner neglecting, county clerk to cause

plat, etc. 64. How listed as between counties. 65. How listed as between towns.

EQUALIZATION OF ASSESSMENT BY

THE COUNTY BOARD. 97. At July meeting. 97a County board may complete equaliza

tion at a subsequent meeting. 98. Report of assessment by the clerk to

the auditor for equalization. 99. Where assessments not all in.

STATE BOARD OF EQU'ALIZATION.

MAKING AND DELIVERY OF ASSESS

MENT BOOKS AND BLANKS. 66. How books are to be made. 67. Books to be by townships - when sepa.

rate books for cities, etc. 68. Lists to be compared by county clerks. 69. Books, etc., to be ready by first of May. 70. Assessors to call for books, etc., by first

of May. 71. Other lands.

APPOINTMENT OF ASSESSORS AND

DEPUTY ASSESSORS. 72. Assessors in counties not under town

ship organization. 73. Assessors may appoint deputies.

100. Members. 101. Election-term of office--vacancy. 102. Oath. 103. Chairman-secretary--employé. 104. Duties of secretary: 105. Annual meeting of board. 106. Property to be classified. 107. Rule for equalizing personal property. 108. Board to assess capital stock of corpora

tions, except, etc., extension of tax. 109. Board to assess "railroad track” and

"rolling stock" distribution of

values-extension of tax. 110. Capital stock of railroads and tele

graphs-distribution of value-exten

sion of tax. 111. Lands, how equalized. 112. Combined table-final examination. 113. Failure to return assessments. 114. When equalization complete. 115. Proceedings of board published, etc. 116. Rooms, fuel, etc.-compensation.

OATH AND DUTIES OF ASSESSORSASSESSMENT OF REAL AND PERSONAL PROPERTY.

RATES OF TAXATION.

74. Oath. 75. Failure to take oath-vacancy. 76. How real estate assessed. 77. Other lands added. 78. How personal property assessed. 79. When owner, etc., sick or absent-notice. 80. Examination under oath-witnesses. 81. School district to be designated. 82. When personalty in several districts. 83. When assessor to tix value. 84. Owner may require statement of valua

tion. 85. Assessors to use forms, etc.

117. Extending rates.

FOR STATE PURPOSES..

118. How rate found, etc. 119. State school tax. 120. State revenues.

REVIEW OF ASSESSMENT BY TOWN BOARD IN COUNTIES UNDER TOWN

SHIP ORGANIZATION. 86. Time of meeting-proceedings. 87. Notice of meeting. 88. Failure, etc., not to vitiate assessment,

except, etc.

FOR COUNTY PURPOSES. 121. County board to determine..

FOR TOWNS, CITIES, ETC:

RETURN OF ASSESSOR TO COUNTY

CLERK,

122. Certificate of rates.

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