« ForrigeFortsett »
both: Provided, that nothing herein contained shall be con- , strued to prevent any person who shall be aggrieved by such assessment from appealing therefrom in the manner now allowed by law. All tracts of land, or town lots, on which there are no improvements, shall be specially designated by the assessor with the letter "V," and shall be extended into the column for aggregate values only. Assessors shall be allowed three dollars per day for the time necessarily employed in making the assessments, to be paid as now provided by law: Provided, the assessment shall be completed and returned to the county clerk on or before the first day of August in each year, otherwise there shall be deducted from such compensation the sum of ten dollars per day from and after the said first day of August until the completion and return of said assessment. Assessors shall have power in all cases to examine, under oath, any person or persons whose property, real or personal, he is about to assess, as to the amount, description, and value of all property owned by such person or persons liable to taxation, and may also examine any other person or persons, under oath, as to the same facts, and shall have power to administer all other oaths required to be administered to carry out the purposes of this section.
§ 6. Upon receipt of the assessment it shall be the duty D"Jtykof county of each county clerk to make out and transmit to the auditor of public accounts the abstract of assessment now required by law, omitting the amount of taxes charged, and in addition thereto the following items, viz: The number of acres of unimproved land, and the value thereof; the number of acres of improved land, and the value thereof, (treating each legal subdivision as listed as being improved, when a portion of the same is improved) and the value of the improvement thereon; the number and value of all unimproved town lots, and the value thereof; the number and value of all improved town lots, and the value of the improvements thereon. Said abstract to be made out and transmitted on or before the first day of September, in each year.
§ 7. It shall be the duty of the auditor of public ac- Duty of auditor counts to compile the abstracts of assessments so received counts. ° ac from the county clerks into tabular statements, convenient for the nse of said board; which statements and the original abstracts shall be submitted to said board on the first day of the session thereof, in each year. It shall also be his duty to report the action of said board to the several county clerks, under his official seal, immediately upon the adjournment of said board.
§ 8. In equalizing the value of personal property in the AJ9e/tfbemlde several counties, said board shall cause to be added together the average values of each kind of domestic animals and enumerated articles in each county, and the sum so obtain
ed, as compared with the added general averages of the same items throughout the state, shall be held by said board to indicatethe proportion which the whole assessment of personal property in each county bears to the whole assessment of personal property throughout the state; *and said personal property shall be equalized by said board in the manner hereinafter provided lor equalizing real property. Real property 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 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. When the relative valuations of real and personal property shall have been considered separately, said board shall combine the results in such manner as may be deemed equitable, and determine a uniform rate per cent. to be added to or deducted from both classes of property in each county, which rate per cent. shall in all cases be even, and not fractional: Provided, that nothing herein contained shall be construed as interfering in any manner with the laws now in force in regard to the equalization of assessments as between the different townships by the board of supervisors in counties adopting the township organization.
CtoTOshfp0ptiorg § ®' ^ s^a^ ^e tne ^utv. o* ^e coun*v clerks in coungamaation. ties adopting township organization, in case of failure of any
assessor or assessors to make his or their return of assessment within the time specified in the fifth section of this act, to transmit a statement of the assessment in all the townships from which returns have been received, together with a statement of the amount of taxable property assessed in the defaulting townships for the previous year. In all such cases of partial returns, where the number of defaulting townships do not exceed one-third of the whole number of townships in the county, the board of equalization may estimate the valuation in the townships from which returns have not been received, and may equalize the total valuation as in other cases. In cases where the defaulting exceed in number one-third of the whole number of townships in the county, and in all cases of failure on the part of any county to furnish proper returns of assessment to the auditor prior to the meeting of the board of equalization in each year, said board may, by order, authorize the auditor of public accounts to equalize the assessments, when full returns have been received by him. Proceedings to § 10. A report of the proceedings of said board of epu is e . equaijzation shall be published annually, in pamphlet form, and two thousand copies thereof shall be distributed by the secretary of state to the several counties, in the proportion usual in similar cases. Said distribution shall be made by mail, or express, immediately upon the receipt of said report from the public printer; and there is hereby appropriated from the state treasury a sum sufficient to defray the cost of such distribution. The secretary of said board may be employed in vacation to superintend the publication of said report, and to examine and correct the printer,s proof thereof.
§ 11. It shall be the duty of the several county clerks collectors' in preparing the books for the collectors of taxes to provide book8, therein five columns for values; the first to contain the total assessed valuation of personal property assessed to each individual, and the assessed valuation of each tract of land or town lot listed; the second to contain the valuation of such property as equalized; and upon the receipt of the auditor,s certificate, setting forth the action of the board in respect to his county, to extend in separate columns, state, county, and all other taxes against the equalized valuation. In all cases of extension, where the equalized valuation shall happen to be fractional the clerk shall reject all such fractions as may fall below fifty cents. Fractions of fifty cents or more shall be extended as one dollar. When such collector,s books are completed the county clerk shall report to the auditor the valuations as equalized, and the amount of state, county and other taxes charged thereon. County, clerks shall be allowed until the fifteenth day of December, in each year, to complete and deliver said collector,s books, and shall receive, in addition to all compensation now allowed by law, a fee of one cent for extending on said collector,s books the equalized valuation of each individual,s personal property, and each tract of [land] or town lot listed, to be paid out of the county treasury: Provided, that before such payment shall be made in each case, the clerk shall produce from the auditor of public accounts a certificate that he has complied with all the requirements of this act in regard to furnishing statements of assessment, otherwise such payment shall not be made, or any compensation in lieu thereof.
§ 12. The qualified electors of each senatorial district Senatorial disof this state shall, at the general election in November, one trictstoelectthousand eight hundred and sixty-eight, 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 qualified; and the board so elected shall have the same powers and privileges and be subject to the same rules and regulations as the board whose appointment is provided for in the first section of this act; and the returns of the poll books and certificates of election shall be governed by the laws regulating the election of state senators; 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 person having the qualifications prescribed in the first section of this act to fill the same.
§ 13. It shall be the duty of the auditor of public accounts, immediately upon the passage of this bill and its approval by the governor, to cause the same to be printed in pamphlet form, together with a circular of instructions, and distributed to the several county clerks throughout the state, in sufficient quantities to supply each office connected with the assessment or collection of the revenue, with at least one copy.
§ 14. The session of said board shall be limited to fifteen days.
§ 15. It shall be the duty of the county clerk to make in each collector,s book a certificate of the rate of deduction or addition determined by the board of equalization in the county to which said book shall pertain, and also the rate of deduction or addition determined by the board of supervisors in the township to which such book shall pertain. This act to take effect from and after its passage.
§ 16. Immediately after the said board shall make their report, and file the same with the auditor of public accounts, the said auditor shall ascertain from said report the total value of all the taxable property in the state, after the same has been equalized by said board, and also the total amount of appropriations and other demands upon the treasury, and said auditor shall cause to be collected such a per cent, upon the whole value of the property aforesaid, as shall be sufficient to pay the appropriations and other demands upon the treasury due to the end of each fiscal year: Provided, this act shall apply to state tax only.
Approved March 8, 1867.
In force Feb'y AN ACT to repeal the increased fees of certain officers in the county of is, 1807. St. Clair.
Section 1. Be it enactad by the People of the State of Illinois, represented In the General Assembly, That an act Act repealed. in relation to the fees - of certain officers in certain counties therein named, approved and in force February the 16th, 1865, be and the same is hereby repealed, so far as it applies to the county of St. Clair; and the fees of those offi
cers shall remain as they were previous to the passage of said act.
§ 2. This act shall be in force from and after its passage. Approved February 18, 1S67.
AN ACT to amend "An act in relation to the fees of certain officers in In force Fetirucertain counties therein named," approved February 16, 1865. ary 26, 1867.
Section 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That the act A«tforcc°entinued to which this is an amendment is hereby amended, by' striking out so much theieof as relates to the term when said act shall expire; and said act is continued in force until otherwise ordered by the general assembly, except in so far as it extends to the counties of St. Clair, and Warren, and Morgan, and Schuyler and Fulton.
§ 2. That the provisions of said act, to which this is an Provisions ex: amendment, as amended, are hereby extended to the fol- 'ountfes.'° lowing counties: Woodford, Tazewell, Cass, Edgar, Brown, Crawford, Moultrie, DeWitt, Kendall, Livingston, DuPage, Grundy, Iroquois, Ford, Jasper, Boone and Coles.
§ 3. This act shall be in force from and after its passage.
Approved February 26, 1867.
AX ACT to increase the fees of certain officers in the county of Peoria, in force Feb'y
Section 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That all the ProvW«m W provisions of an act entitled "An act in relation to the fees an officers, of certain officers in certain counties therein named," ap proved February 16, 1865; and also an act entitled " An act to regulate the fees and cotnpensation of sheriffs and collectors in certain counties," approved February 16,1865, shall be and hereafter apply to the county of Peoria, and shall include all of such officers in said county as are mentioned in said acts, as applying to the counties therein named.
§ 2. That the provisions of said acts, so far as the same Act not to exshall and may apply to said county of Peoria, shall not ex- pire' pire on the "first day of June, A. D. 1867, as in said acts mentioned: but this act shall be deemed a public act, and