...article 9, section 1, provides that "the general assembly shall provide such revenue as may be needed, by levying a tax, by valuation, so that every person...such manner as the general assembly shall direct, and not otherwise." Thus it will be seen that all power to fix a valuation is taken from each of the...

...1 of said article 9, as follows: "The General Assembly shall provide such revenue as may be needful by levying a tax, by valuation, so that every person...tax in proportion to the value of his, her or its property—such value to be ascertained by some person or persons, to be elected or appointed in such...

...language as is in sec. 1, art. 9, of the present constitution, requiring taxes to be levied on property by valuation, so that every person and corporation...proportion to the value of his, her or its property, was in the constitutions of 1818 and 1848, it was never held or supposed that absolute accuracy in...

...corporation shall pay a tax in proportion to the value of his, her or its property—such valuation to be ascertained by some person or persons, to be...such manner as the General Assembly shall direct, and not otherwise." In obedience to this constitutional requirement that the value of property assessable...

...the acts in question were passed. That section is as follows: The general assembly shall provide for levying a tax by valuation, so that every person and...shall pay a tax in proportion to the value of his or her property. In the exposition given of this section in the Lamed case, 34 Ill. 203, it was considered...

...the public policy of the State of Illinois to restrict, rather than extend, exemptions from taxation, "so that every person and corporation shall pay a...proportion to the value of his, her or its property," as required by the constitution. 5. SAME—construction of v>ords "public grounds," used in section...

[ Beklager, innholdet på denne siden er tilgangsbegrenset. ]

...property. For any other purpose than the making of local improvements, taxes must, under section 1, "be by valuation, so that every person and corporation shall pay a tax in proportion to the value of his or its property." White v. People ex rel. 94 Ill. 604. The power, then, of the General Assembly to...

[ Beklager, innholdet på denne siden er tilgangsbegrenset. ]

...universality established by the first clause of said section 1 of the constitution, which provides that every person and corporation shall pay a tax in proportion to the value of Opinion of the Court. his, her or its property, and that the statute is therefore void, and the assessment...