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same manner herein provided for equalizing lands, and, at the option of the Tax Commission may be combined and equalized with lands.

§ 22. When the Tax Commission shall have separately considered the several classes of property as hereinbefore required, the results shall be combined in one table, and the same shall be examined, compared and perfected in such manner as the Tax Commission 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.

§ 23. In all cases of partial return from any county where the number of defaulting towns or districts does not exceed one-third of the whole number of towns or distircts in the county, the Tax Commission may 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.

§ 24. When the Tax Commission shall have completed its equalization of assessments for any year, it shall certify to the several county clerks the rates finally determined by it to be added to or deducted from the listed or assessed valuation of each class of property in the several counties. The respective assessments made by it on the capital stock, including the franchise, of corporations assessed by it (other than of the capital stock of railroads and telegraph companies) shall be certified by it to the county clerks 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. It shall also certify to the county clerk of the proper counties the assessments of “railroad track" and "rolling stock", and the assessments of the capital stock, including the franchise, of railroad and telegraph companies. And the county clerk shall distribute the value so certified to him 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 capital stock, and shall extend taxes against such values the same as against other property in such towns, districts, villages and cities.

MISCELLANEOUS. § 25. All records, books, papers, documents and memoranda pertaining to the State Board of Equalization shall, upon the taking effect of this Act, be transferred and delivered to the Tax Commission.

$ 26. On and after the taking effect of this Act all the powers and duties now conferred or imposed upon the State Board of Equalization and upon the Auditor of Public Accounts in relation to the assessment of property for taxation shall be transferred to and thereafter shall be exercised and performed by the Tax Commission.

$ 27. Whenever, in any law relating to the assessment of property for taxation, abstracts, reports, or schedules or other papers or documents, are required to be filed with, or any duty is imposed upon, or

power vested in either the Auditor of Public Accounts or the State Board of Equalization, such abstracts, reports, schedules, or other papers or documents shall be filed with, such duty and power shall be discharged and exercised by the Tax Commission.

$ 28. Nothing contained in this Act shall be construed to give the Tax Commission any power, jurisdicton or authority to review, revise, correct or change any individual assessment made by any local assessment officer.

REPEAL.

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The following Acts and parts of Acts are hereby repealed : Sections 100 to 116, both inclusive, 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, and amendments thereto;

Sections 50 and 51 of an Act entitled, “An Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named," approved February 25, 1898, in force July 1, 1898, and amendments thereto.

Sec. 25 of an Act entitled, “An Act in regard to elections, and to provide for filling vacancies in elective offices," approved April 3, 1872, in force July 1, 1872.

APPROVED June 19, 1919.

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$29. List of assessment to be

published -- cost

pamphlet copies. APPROVED JUNE 21, 1919.)

(HOUSE BILL No. 463. An Act to amend section 29 of an Act entitled, An Act for the assess

ment of property, and providing the means therefor, and to repeal a certain Act therein named," approved February 25, 1898, in force July 1, 1898, as amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 29 of an Act entitled, “An Act for the assessment of property, and providing the means therefor and to repeal a certain Act therein named," approved February 25, 1898, in force July 1, 1898, as amended, is amended to read as follows:

§ 29. As soon as the county assessor or supervisor of assessments shall have completed the assessment in the year A. D. 1907, he shall cause to be published a full and complete list of such assessment by township or assessment districts, which publication shall be made on or before July 10, of each year in some public newspaper or newspapers printed and published in said county: Provided, that in every township or assessment district in which there is published one or more newspapers of general circulation the list of such township or assessment district shall be published in one of said newspapers so printed and published in said township or assessment district: And, provided, that said newspaper shall not receive for the publishing of said assessment

list to exceed five (5) cents per name for each person or corporation so assessed, and ten (10) cents for each description of real estate, and if impossible to secure publication at that price, that the publication be let to the lowest bidder at a price not exceeding five cents per tract, to be printed in pamphlet form, and shall furnish to the county assessor, the county supervisor of assessments and the bậard of review as many copies of said paper containing the assessment list as they may require, said papers so furnsihed not to cost to exceed five (5) cents per copy: Provided, further, that after the year 1907, the publication shall only be of the assessment of personal property and the changes made, if any, in real estate, but the real estate assessment shall be published in full every four (4) years, beginning with the year 1907: Provided, further, that in counties of 125,000 inhabitants or over, no assessment of real estate shall be published as herein provided until such assessment shall have been equalized, revised or affirmed by the board of review, and when the board of review shall have acted upon the assessment list of real property, as herein provided in the year 1907 and every four years thereafter, the assessors and board of review shall cause to be published a full and complete list of such assessment on real property, together with all changes made by the board of review under the authority of this Act, such changes to be indicated in a separate column, such publication to be in pamphlet form by election districts in lieu of publication in a newspaper: And, provided, that the board of review shall cause to be mailed to each taxpayer in said election precinct a copy of the said list for his precinct: Provided, further, that in case said assessment is not published in conformity with law and was not mailed in accordance with the provisions of this Act, the failure to so publish the same or mail the same shall not be considered as a valid objection to a judgment for tax sale in the county court. The expense of such printing and publication shall be paid out of the county treasury.

APPROVED June 21, 1919.

ASSESSMENT OF PROPERTY.

1. Amends section 30, Act of 1898. $ 2. Emergency. $ 30.

Board of review ap

pointment- compensa-
tion-clerk.

(HOUSE BILL NO. 28. APPROVED APRIL 18, 1919.) An Act to amend section 30 of an Act entitled, “An Act for the assess

ment of property and providing the means therefor, and to repeal a certain Act therein named," approved February 25, 1898, in force July 1, 1898, as amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 30 of an Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named," approved February 25, 1898, in force July 1, 1898, as amended, be and the same is hereby amended to read as follows:

.

§ 30. APPOINTMENT OF-VACANCY-HOW FILLED—COMPENSATION - CLERK.) In counties under township organization of less than one hundred twenty-five thousand (125,000) inhabitants there shall be a board of review to review the assessments made by the county supervisor of assessments. The chairman of the board of supervisors shall be exofficio chairman of the board of review, shall be two (2) additional members of said board of review, who shall be appointed in the manner following: On or before June 1, 1918, the county judge shall appoint one (1) citizen of the county to serve as a member of the board of review of the county for one (1) year from the date of his appointment, and one (1) citizen of the county to serve as a member of the board of review for two (2) years from the date of his appointment. Each year 'thereafter, on or before the first day of July, the county judge shall appoint one (1) citizen of the county to serve as a member of the board of review for two (2) years from the date of his appointment. Should a member of the board of review die, resign, or be re

moved, the county judge shall appoint a citizen of the county to fill the • unexpired term of such member. The board of review shall at all

times consist of two (2) members affiliated with the political party polling the highest vote, and one (1) member of the party polling the second highest vote at the general election in the county prior to the time any appointment is made by virtue of this section. The members of the board of review shall receive as compensation the sum per day for each day of service as shall be fixed by the county board, their time of service to be made out in due form with day and date, and sworn to by the members thereof: Provided, further, that in counties of less than one hundred twenty-five thousand (125,000) inhabitants, the members of the board of review by a majority vote each year may select some suitable person to act as clerk of said board of review, and such clerk shall receive as compensation, the sum per day for each day of service as shall be fixed by the county board. The time of service of such clerk to be made out in due form, with day and date, and sworn to by such clerk.

$ 2. Whereas, an emergency exists, therefore, this Act shall take effect from and after its passage.

APPROVED April 18, 1919.

ASSESSMENT OF PROPERTY.

$ 18.

$1. Amends sections 17 and 18, Act of

1898.
$ 17. Schedule notice

oath.

Personal and real

property — full and assessed value.

(SENATE BILL No. 385. APPROVED JUNE 30, 1919.) An Act to amend sections 17 and 18 of an Act entitled, “ An Act for

the assessment of property and providing the means therefor, and to repeal a certain Act therein named," approved February 25, 1898, in force July 1, 1898, as subsequently amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That sections 17 and 18 of an Act entitled, "An Act for the assessment of property and providing the means therefor, and to repeal a certain Act therein named," approved

February 25, 1898, in force July 1, 1898, as subsequently amended, be and the same are hereby further amended so that said sections shall read respectively as follows:

§ 17. The assessor shall furnish to each person required to list personal property a printed blank schedule, forms to be furnished by the Auditor of Public Accounts, upon which shall be printed a notice substantially as follows:

“This schedule must be filled out, sworn to and returned to me in person or by mail at......

(Address) on or before... You are to give a full, fair cash value of the articles mentioned as well as the amount of money required to be returned. Only one-half of the several amounts will be taken and assessed for the purpose of taxation. (Signature)...

Assessor." There shall also be printed upon such blank the schedule now required by law, and the following, which is a part of this section: And every person required to list personal property or money shall fill out, subscribe and swear to, and return to the assessor, in person or by mail, at the time required, such schedule in accordance with law, giving the numbers, amounts, quantity and quality of all the articles enumerated in said schedule by him possessed, or under his control, required to be listed by him for taxation. The assessor shall determine and fix the fair cash value of all items of personal property, including all grain on hand on the first day of April, and set down the same, as well as the amounts of notes, accounts, bonds and moneys, in a column headed, “full value, and ascertain and assess the same at one-half part thereof, and set down said one-half part thereof in a column headed “assessed value," which last amount shall be the assessed value thereof for all purposes of taxation. The assessor or some person authorized by law to administer an oath, shall administer the oath required in this section.

§ 18. Personal property shall be valued at its fair cash value, less such deductions as may be allowed by law to be made from credits, which value shall be set down in one column, to be headed "full value," and one-half part thereof shall be ascertained and set down in another column which shall be headed "assessed value.” Real property shall be valued at its fair cash value, estimated at the price it would bring at a fair voluntary sale in the course of trade, which shall be set down in one column to be headed “full value," and one-half part thereof shall be set down in another column, which shall be headed “assessed value.

The State Board of Equalization in valuing property assessed by them shall ascertain and determine respectively the fair cash value of such property, which fair cash value shall be set down in one column to be headed "full value," and one-half part thereof shall be ascertained and set down in another column, which shall be headed “assessed value." The one-half value of all property so ascertained and set down shall be the assessed value for all purposes of taxation, limitation of taxation and limitation of indebtedness prescribed in the constitution or any statute.

APPROVED June 30, 1919.

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