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

Public Accounts.

SPRINGFIELD, ILL.:
PHILLIPS BROS., STATE PRINTERS.

1898.

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REVENUE LAWS OF THE STATE OF ILLINOIS.

INDEX.

SECTION.

SECTION.

What property assessed and taxed.

LISTING CAPITAL STOCK OF CORPORProperty exempt from taxation.

ATIONS AND FRANCHISES OF PER3. Rules for valuing personal property.

SONS.
Rules for valuing real estate.
Personal property-when listed.

32. Sworn statement-form. 6. Who shall list, and what listed.

Schedule returned, forwarded to auditor

--state board of equalization to assess

capital stock.
WHERE LISTED AND ASSESSED AND 34. Franchise to be listed and valued.
WHAT HELD TO BE PERSONAL
PROPERTY-MANNER OF LISTING. .

STATE AND NATIONAL BANKS. 7. Where personal property listed. 8. Farm property--owner not residing on

How assessed and taxed. farm.

List of stockholders to be kept, etc. 9. Property of manufacturers in hands of 37, Shares listed in owner's name-tax exagents.

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

38 How

How tax on shares collected-lien. personalty.

Dividends to be held for taxes-shares Property in transitu.

sold. 12. Nursery stock. Personal property of banks and others

MANNER OF LISTING AND VALUING not specially provided for-water craft, etc.

THE PROPERTY OF RAILROADS. 14. Gas and coke companies. 15. Personal property of street railroads,

40. Schedules-value on first of May. toll roads, etc.

Time of filing-form of schedule. 16. Of stage companies.

42. "Railroad track”-description of. Of express companies, etc.

How "railroad track" listed and taxed. Consignee to list only his interest.

. "Rolling stock"-schedule. Persons listing on behalf of others.

45. How "rolling stock" listed and taxed. Interest on exempted bonds, etc.

46. Personalty and real estate other than Money secured by deed.

"rolling stock" and "railroad track," 22. Removing-where owner assessed.

where listed. How place of listing fixed.

How such other property to be assessed. 24. Schedule.

. Railroad returns to auditor-forms Form of schedule.

Neglect to make returns-penalty. 26. Assessor may examine under oath-re 50. Schedules - board to assess railroad, fusal to answer-perjury.

property. 51. Railroad tax book-extending and col

lecting tax. RULES FOR LISTING CREDITS.

52. Description of platted lands. 27. What debts may be deducted from credits 28. Debts not deducted.

TELEGRAPH COMPANIES – RETURN. 29. Deductions verified by affidavit-perjury, fines-statements preserved.

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

collected. RULES FOR LISTING STOCK OF MU. | 55. Office furniture, etc.--how listed and TUAL BUILDING, LOAN AND HOME

assessed. STEAD ASSOCIATIONS.

PENALTY. 29a Shares of stock when and how assessed. 296 When stockholders reside out of State. 29c · Mode of determining value of stock.

56. For false schedule, etc.

. Perjury. 29d Shares of stock-how assessed-emergency.

REAL PROPERTY-AS OF WHAT TIME

LISTED-WHO LIABLE FOR TAX. 30. LISTING AND VALUING PROPERTY OF BANKS, ETC.

58. First of May.
. Owner on first of May liable.

Leasehold interest in exempted lands. 31. PAWNBROKER.

. When certain lands become taxable,

25.

SECTION.

SECTION.
SUBDIVIDING.

EQUALIZATION OF ASSESSMENT BY 62. When lands to be platted-plat recorded

THE COUNTY BOARD. -description. 63. Owner neglecting, county clerk to cause

97. At July meeting. plat, etc.

97a County board may complete equaliza64. How listed as between counties.

tion at a subsequent meeting. . How listed as between towns.

Report of assessment by the clerk te

the auditor for equalization.

Where assessments not all in. MAKING AND DELIVERY OF ASSESS

MENT BOOKS AND BLANKS. How books are to be made.

STATE BOARD OF EQUALIZATION. Books to be by townships - when sepa. rate books for cities, etc.

100. Members. 68. Lists to be compared by county clerks.

101. Election-term of office-vacancy. Books, etc., to be ready by first of May.

102. Oath. Assessors to call for books, etc., by first

103. Chairman-secretary-employé.

104. of May.

Duties of secretary. 71. Other lands.

105. Annual meeting of board.
106. Property to be classified.

107. Rule for equalizing personal property. APPOINTMENT OF ASSESSORS AND 108. Board to assess capital stock of corporaDEPUTY ASSESSORS.

tions, except, etc., extension of tax.

9. Board to assess "railroad track" and 72. Assessors in counties not under town

rolling stock" — distribution of ship organization.

values-extension of tax. 73. Assessors may appoint deputies.

110. Capital stock of railroads and tele

graphs-distribution of value-exten

sion of tax. OATH AND DUTIES OF ASSESSORS

111. Lands, how equalized. ASSESSMENT OF REAL AND PER.

112. Combined table-tinal examination. SONAL PROPERTY.

113. Failure to return assessments.

114. When equalization complete. 74. Oath.

115. Proceedings of board published, etc. 75. Failure to take oath-vacancy.

116. Rooms, fuel, etc.--compensation. 76. How real estate assessed. 77. Other lands added. 78. How personal property assessed. 79. When owner, etc., sick or absent-notice.

RATES OF TAXATION. 80. Examination under oath-witnesses. School district to be designated.

117. Extending rates. When personalty in several districts,

When assessor to fix value. 84. Owner may require statement of valua

FOR STATE PURPOSES.
tion.
85. Assessors to use forms, etc.

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

120. State revenues.
REVIEW OF ASSESSMENT BY TOWN
BOARD IN COUNTIES UNDER TOWN-
SHIP ORGANIZATION.

FOR COUNTY PURPOSES.
86. Time of meeting-proceedings.
Notice of meeting.

121. County board to determine.
Failure, etc., not to vitiate assessment.
except, etc.

FOR TOWNS, CITIES, ETC.
RETURN OF ASSESSOR TO COUNTY
CLERK,

122. Certificate of rates.
89. Assessor to add up columns, etc.
90. Return-form.

COLLECTOR'S BOOKS-EXTENDING 91. Schedules and statements delivered and

RATES. preserved. 92. Assessment books open to inspection

123. Books made annually. delivery to town clerk.

124. How made as to townships, cities, etc.

125. Books ruled in columns. PAY OF ASSESSORS AND DEPUTY

126. Rates, how extended. ASSESSORS.

127. Extension of town, city, etc., taxes.

128. State and county taxes. 93. How fixed and paid,

129. Forfeited property-back taxes. 94. Detailed accounts of time-not to be

130. Statement of auditor. paid until returns made.

131. State and county equalized rates stated.

132. Collector's warrants. DUTIES OF CLERK ON RETURN OF ASSESSMENT BOOKS.

QUALIFICATION OF TOWN AND DIS

TRICT COLLECTORS. 95. Clerk to correct errors and supply omissions.

133. Bond-oath. 96. Further corrections.

| 134. Bond and oath recorded-lien of bond.

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