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to weigh the same, the sworn statement of the person to whom the same was delivered, or his agent having personal knowledge of the weight thereof, shall be taken as prima facie evidence of the amount delivered, provided, in case of suit such affidavit or a copy thereof shall be filed in court upon the bringing of such suit. The defendant shall have the right to cross-examine such affiant orally if it elects to produce said affiant at the trial, or by deposition if such affiant be beyond the jurisdiction of the court. § 2. Section 2 of an Act regulating the receiving, transportation and delivery of grain by railroad corporations and defining the duties of such corporations with respect thereto, approved April 25, 1871, in force July 1, 1871, is hereby repealed. APPROVED June 30, 1919.
i 1. Amends section 39, Act of 1913. $ 39. No discrimination in rate or charge—transportation in exchange for newspaper advertising — transportation to certain persons—agreeo prior to Act of
(SENATE BILL No. 197. APPROVED JUNE 24, 1919.)
AN ACT to amend section 39 of an Act entitled, “An Act to provide for the regulation of public utilities,” approved June 30, 1913, in force January 1, 1914, as amended. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 39 of an Act entitled, “An Act to provide for the regluation of public utilities,” approved June 30, 1913, in force January 1, 1914, as amended, is amended to read as follows: § 39. No public utility, or any officer or agent thereof, or any Person acting for or employed by it, shall directly or indirectly, by any device or means whatsoever, suffer or permit any corporation or person to obtain any service, commodity, or product at less than the rate or other charge then established and in force as shown by the schedules filed and in effect at the time. No person or corporation shall, directly or indirectly, by any device or means, whatsoever, whether with or Without the consent or connivance of a public utility or any of its "icers, or employees, seek to obtain or obtain any service, commodity, or product at less than the rate or other charge then established and in force therefor: Provided, however, that nothing in this Act contained shall be construed to prevent any railroad or transportation company from selling or granting transportation or transportation privileges to the owner or owners of any newspaper or magazine of general circulation In payment of or in exchange for advertising space in such newspaper or *gazine, at the full value thereof: Provided, further, that nothing in this Act contained shall be construed to prevent the issuance of free or oced transportation by any street railroad corporation to mail carriers, olicemen and members of fire departments: And, provided, further, that if prior to June 30, 1913, any real estate or other tangible property shall have been sold or transferred to any public utility or public service corporation, or, if before that date, any obligation of any public utility or public service corporation created in consideration of the transfer to it of any real estate or other tangible property, shall have been released or cancelled, upon consideration in whole or in part of an agreement by such public utility or public service corporation expressed in writing to render any service, or furnish any commodity or product in the future to the party or parties making such conveyance or transfer or owning such obligation, nothing in this Act contained shall be construed to in any wise affect such agreement or to prevent the performance or enforcement thereof according to its terms, or to authorize the commission to interfere with such performance or enforcement. APPROVED June 24, 1919.
ASSESSMENT OF PROPERTY –STATE TAX COMMISSION.
§ 1. Defines term “local assessment $ 17. Same authorities to furnish
officers”. blanks, etc.—compensation. § 2. Duties of Tax Commission. § 18. Commission to act as equalizing authority.
§ 3. Power of Tax Commission. § 19. Classes of property to be con
Certified copies of records in sidered separately.
Service of subpoenas.
21. Equalizing lands.
Fees and mileage. -
§ 22. Results combined in one table. Refusal to comply with subpoena.
24. Assessments certified to county
Publication of list — application clerk. for review. § 25. Records, etc., pertaining to State § 10. Appeal—procedure. Board of Equalization trans
ferred to commission.
§ 11. Appeal not to stay assessment- refund. $ 26. Powers and duties transferred to commission.
§ 12. Re-assessments. $ 27. Reports, etc., filed with commis
§ 13. Subject to rules of original as- Sion Sessments. § 28. Assessment of local officer not § 14. Manner of procedure. to be reviewed, etc. § 15. Local assessment officer. § 29. Repeal.
§ 16. Taxes to be levied under re-assessment.
(SENATE BILL No. 368. APPRoved JUNE 19, 1919.) - AN ACT in relation to the assessment of property for taration. SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly:
GENERAL POWERS AND DUTIES of THE TAx CoMMIssion.
The term “local assessment officers,” as used in this Act, shall mean and include township assessors, boards of assessors, the county treasurer and boards of review.
§ 2. The Tax Commission shall: (1) Direct and supervise as provided by this Act, the assessment for taxation of all real and personal property in this State to the end that all assessments of property be made relatively just and equal; (2) Confer with, advise and assist local assessment officers relative to the assessment of property for taxation; (3) Prescribe general rules and regulations, not inconsistent with law, for local assessment officers relative to the assessment of property for taxation, which general rules and regulations shall be binding upon all local assessment officers and shall be obeyed by them respectively until reversed, annulled or modified by a court of competent jurisdiction; (4) Prescribe or approve the form of blanks for schedules, returns, reports, complaints, notices and other documents, files and records authorized or required by and provision of law relating to the assessment of property, or by any rule and regulation of the commission and all assessing officers shall use true copies of such blank forms; (5) Assess the railroad property denominated “railroad track” and “rolling stock”; (6) Assess, and value, in the manner provided by law, the capital stock, including the franchise, of all companies or associations now or hereafter incorporated under the laws of this State, except companies and associations organized for purely manufacturing and mercantile purposes, or for either of such purposes, or for the mining and sale of coal or for printing or for the publishing of newspapers or for the improving and breeding of stock, of for the purpose of banking, including any of such property as may have been omitted from assessment in any year or years, or which, from defective description has not paid any taxes for any year or years; (7) Equalize the valuation and assessment of property throughout the State between the different counties of the State and fix the aggregate amount of the assessment for each county upon which taxes shall be extended; * (8) Keep a correct record of its acts and doings relative to the assessment of property and the equalization of assessments. § 3. The Tax Commission shall have power: (1) To require local assessment officers to meet with it from time to time for the purpose of considering matters relative to taxation; (2) To formulate and recommend legislation for the improvement of the system of taxation of property and for the equalization of the taxation of the State; (3) To make such research and investigation as to the properties of corporations and the true values of the franchise and properties of all corporations incorporated under the laws of this State, except companies and associations organized for purely manufacturing and mercantile purposes, or for either of such purposes, or for the mining and sale of coal, or for printing or for the publishing of newspapers or for the improving and breeding of stock, or for the purpose of banking, as will enable it to ascertain the fair cash value of the capital stock, including the franchise, of such corporations as are assessed by it and to obtain
such further data and information upon which general rules and regulations may be based; (4) To investigate the tax systems of other states and countries; (5) To request the institution of proceedings, actions and prosecutions to enforce the laws relating to the penalties, liabilities and punishment of public officers, persons, or officers or agents of corporations for failure or neglect to comply with this Act; (6) To order in any year a re-assessment of all real and personal property, or real or personal property, or any class of personal property, in any county, or in any assessment district thereof, when in its judgment such re-assessment is desirable or necessary, and for that purpose to cause such re-assessment to be made by the local asessment officers, and cause it to be substituted for the original assessment; (7) To take testimony and proofs under oath and to require the production of books, papers and documents pertinent to any assessment, investigation or inquiry and for that purpose to subpoena and compel the attendance of witnesses; (8) To require from all State and local officers such information as may be necessary for the proper discharge of its duties; (9) To examine and make memoranda from all records, books, papers, documents, statements of account on record or on file in any public office of the State or of any county, township, road district, city, village, incorporated town, school district or any other taxing district of the State and all public officers having charge or custody of such records shall furnish to the commission information of any and all matters on file or of record in their respective offices; (10) To adopt, from time to time, rules not inconsistent with law, for ascertaining the fair cash value of the capital stock, including the franchise, of corporations assessed by it. § 4. Certified copies of the records of the Tax Commission pertaining to the assessment of property and the equalization of assessments, attested by the seal of the Department of Finance, shall be received in evidence in all courts with like effect as certified copies of other public records. § 5. Each officer in the Tax Commission, each employee of the commission and each other competent person specially delegated in writing for that purpose, shall have the power to administer all oaths authorized or required under the provisions of this Act. § 6. Any sheriff, constable or other person may serve any subpoena issued under the provisions of this Act. § 7. The fees and mileage of witnesses attending any hearing held by the tax commission under the provisions of this Act, pursuant to any subpoena, shall be the same as those of witnesses in civil cases in the Circuit Court in counties of the second class. Such fees and mileage shall be paid by the State. § 8. In case any person refuses to comply with any subpoena issued by the Tax Commission, or to produce or to permit the examination or inspection of any books, papers and documents pertinent to any assessment, investigation or inquiry, or to testify to any matter regarding
which he may be lawfully interrogated, the Circuit Court or County Court of the county in which such matter or hearing is pending, on application of the Tax Commission, shall compel obedience by attachment proceedings as for contempt, as in a case of disobedience of the requirements of a subpoena from such court on a refusal to testify therein. S 9. Upon the completion of the original assessments to be made by the Tax Commission, it shall publish a full and complete list of such assessments in the State “official newspaper”. Any person or corporation feeling aggrieved by any such assessment may, within ten days of the date of publication of such “official newspaper” containing such list, apply to the Tax Commission for a review and correction of the assessment complained of. Upon such review the Tax Commission may make such correction, if any, therein as may be just and right. § 10. Any person feeling himself aggrieved by any assessment made by the Tax Commission may appeal to the Circuit Court of the county in which such property or some part thereof is situated, for the purpose of having the lawfulness of such assessment inquired into and determined. The person taking such appeal shall file with the Tax Commission written notice of such appeal, which notice shall state in full the grounds of such appeal. Such notice of appeal shall be filed within ten days after such assessment is made and notice given thereof. Thereupon the Tax Commission shall prepare and transmit to the clerk of the court to which such appeal is taken a copy of such notice of appeal and a copy of all evidence, documents, papers, books and files pertaining to such appeal, which copies shall be certified to as correct by the Director of Finance. The appeal shall be heard without formal pleadings upon the record so certified by the Tax Commission. Appeals shall lie from the judgment of the Circuit Court to the Supreme Court. The remedy by appeal here-in provided for shall not be construed to be exclusive. § 11. No appeal to the Circuit Court from an assessment made by the tax commission shall stay or suspend any assessment or the extension of any taxes thereon. If the court, by its final judgment, should set aside or reduce such assessment, and the taxes so erroneously assessed shall have been paid, the person or corporation so erroneously paying such taxes shall be entitled to a refund thereof as provided by section 268 of an Act entitled, “An Act for the assessment of property and for the levy and collection of taxes,” approved March 30, 1872, in force July 1, 1872.
§ 12. Whenever it shall appear to the Tax Commission that the real or personal property in any county, or in any assessment district thereof, has not been assessed in substantial compliance with law, or has been unequally or improperly assessed, the Tax Commission may, in its discretion, in any year order a re-assessment for such year of all or any class of the taxable property in such county, or assessment district thereof. The Tax Commission may order such re-assessment made by the local