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statutes Illinois. Laws.

Compilation of tax laws and judicial decisions of the state of Illinois. Made by Albert M. Kales, Elmer M. Liessmann, under the direction of the Special tax commission ... pursuant to an act of the General assembly, approved June 10, 1909 . online

. (page 1 of 30)
Online Librarystatutes Illinois. LawsCompilation of tax laws and judicial decisions of the state of Illinois. Made by Albert M. Kales, Elmer M. Liessmann, under the direction of the Special tax commission ... pursuant to an act of the General assembly, approved June 10, 1909 . → online text (page 1 of 30)
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ILLINOIS TAX LAWS

AND
DECISIONS.



GIFT



LIBRARY

OF THE

UNIVERSITY OF CALIFORNIA.

OF -

Class



r



COMPILATION

OF



TAX LAWS AND JUDICIAL

DECISIONS
OF THE STATE OF ILLINOIS



MADE BY

ALBERT M. KALES,
ELMER M. LIESSMANN,

UNDER THE DIRECTION OF THE SPECIAL TAX COMMISSION OF THE STATE OF
ILLINOIS, PURSUANT TO AN ACT OF THE GENERAL ASSEMBLY, APPROVED

JUNE 10, 1909.

(Laws of Illinois, 1909, p. 59.}



TRANSMITTED TO THE GOVERNOR WITH THE REPORT OF THE COMMISSION.



JOHN P. WILSON, President.
EDMUND J. JAMES, Secretary.
BEN F. CALDWELL,
A. M. CRAIG,

A. P. GROUT,
HARRISON B. RILEY,

B. L. WINCHELL.

. { JOHK A^FAIRLIE, Chief Clerk.



DOCUMENTS



TABLE OF CONTENTS.



FEDERAL CONSTITUTION.

Cases under the Federal Constitution.

ARTICLE 9 OF ILLINOIS CONSTITUTION OF 1870.

SECTION PAGE

1. Taxation in proportion to value, assessment tax on certain classes. . G

2. Other taxes ^ 10

3. Exemption * 10

4. Sale of land return to general officer judgment 11

5. Redemption notice 12

6. State taxes, not to be released 13

7. State taxes to be paid to state treasury 14

8. County taxes limitation 14

9. Municipal taxes special assessments 15

10. Municipal taxes limitation private property exempt 19

11. Municipal officers eligibility salary 20

12. Limit of indebtedness municipal corporations 21

13. Revenue issue of exposition bonds by City of Chicago 24

GENERAL REVENUE ACT.
(R. S. 1874, Ch. 120.)

1. What property assessed 25

2. Property exempt from taxation ' 28

3. Rules for valuing personal property

4. Rules for valuing real estate 36

5. Personal property when listed 37

6. Who shall list and what listed 37

7. Where personal property listed 39

8. Farm property owner not residing on farm 40

9. Property of manufacturers in hands of agents 40

10. Purchaser's interest in exempted lands, personalty 40

11. Property in transit 40

12. Nursery stock 41

13. Personal property of banks and others not specially provided for

water craft, etc 41

13a. Repeal 42

14. The personal property of gas and coke companies 42

15. Personal property of street railroads, toll roads, etc 42

16. Of stage companies 42

17. Of express companies, etc 42

18. Consignee to list only his interest 43

19. Persons listing on behalf of others 43

20. Interest on exempted bonds, etc 43

21. Money secured by deed 43

22. Removing where owner assessed 43

23. How place of listing fixed 44

24. Schedule 44

25. Form of schedule 46

26. Assessor may examine under oath refusal to answer perjury 48

27. Rules for listing credits what debts may be deducted from credits. . 48
. 28. Debts not deducted 49

29. Deductions verified by affidavit perjury fines statements pre-
served. . . . 49



228786



SECTION PAGES

29a. Shares of stock, when and how assessed 50

29b. When stockholders reside out of state ' . ' ' 51

29c. Mode of determining value of stock \[.\ 51

29d. Shares of stock how assessed emergency \\ 51

30. Listing and valuing property of banks, etc 51

31. Pawnbroker 52

32. Rules for listing property of certain corporations sworn statement

form 52

33. Schedules returned, forwarded to auditor board of equalization to

assess capital stock 53

34. Franchise to be listed and valued ' 54

35. State and national banks how assessed and taxed 54

36. List of stockholders to be kept, etc 55

37. Shares listed in owner's name fax extended 55

38. How tax on shares collected lien 55

39. Dividends to be held for taxes shares sold 56

40. Manner of listing and valuing the property of railroads schedules

value on first of May 56

41. Time of filing form of schedule 57

42. "Railroad track" description of 58

43. How "railroad track" listed and taxed 60

44. "Rolling stock" schedule 60

45. How "rolling stock" listed and taxed 60

46. Personalty and real estate other than "rolling stock, railroad^ track,"

where listed . . . -. 61

47. How much other property to be assessed 62

48. Railroad returns to auditor form 62

49. Neglect to make returns penalty 63

50. Schedules board to assess railroad property 64

51. Railroad tax-book extending and collecting tax 64

52. Description of platted lands 65

53. Telegraph companies schedule return to auditor 65

54. Board of equalization to assess how collected 65

55. Office furniture, etc. how listed and assessed 66

56. Penalty for false schedule, etc 66

57. Perjury 66

58. Real property as of what time listed who liable for tax first of May 66

59. Owner on first of May, liable 67

60. Lease-hold interest in exempted lands , 67

61. When certain lands become taxable 67

62. Subdividing when lands to be platted plat recorded description. . 67

63. Owner neglecting, county clerk to cause plat, etc '68

64. How listed as between counties 68

65. How listed as between towns 69

66. Making and delivery of assessment books and blanks how books to

be made 69

67. Books to be by townships when separate books for cities, etc 70

68. Lists to be compared by county clerk 70

69. Books, etc., to be ready by first of May 70

70. Assessors to call for books, etc., by first of May 70

71. Other lands 70

72. Appointment of assessors and deputy assessors in counties not under

township organization 70

73. Assessors may appoint deputies 71

74. Oath and duties of assessors assessment of real and personal property

oath 71

75. Failure to take oath vacancy 71

76. How real estate assessed 71

77. Other lands added 72

78. How personal property assessed 72



1 1 I

SECTION PAGES

79. When owner, etc., sick or absent notice 73

80. Examination under oath witnesses 73

51. School district to be designated 73

52. When personalty in several districts 73

53. When assessor to fix value 73

84. Owner may require statement of valuation 74

s.">. Assessors to use forms, etc 74

86. Review of assessment time of meeting proceedings 74

S7. Notice of meeting 76

88. Failure, etc., not to vitiate assessment, except, etc 76

89. Return of assessor to county clerk assessor to add up columns, etc . . 76

90. Return form 76

91. Schedules and statements delivered and preserved : 77

92. Assessment books open to inspection delivery to town clerk 77

93. Pay of assessors and deputy assessors how fixed and paid 78

94. Detailed accounts of time not to be paid until returns made 78

95. Duties of clerk on return of assessment books clerk to correct errors

and supply omissions 78

96. Further corrections 78

97. Equalization of assessments by the county board at July meeting. . 79
97a. County board may complete equalization at a subsequent meeting ... 83

98. Report of assessment by the clerk to the auditor for equalization .... 83

99. Where assessments not all in 84

100. State board of equalization members 84

101. Election term of office vacancy 84

102. Oath . 85

103. Chairman secretary employes 85

104. Duties of secretary v 85

105. Annual meeting of board 85

106. Property to be classified 85

107. Rule for equalizing personal property 86

109. Board to assess capital stock of corporations, except, etc., extension

of tax. . . . : 86

109. Board to assess "railroad track" and "rolling stock" distribution of

values extension of tax , . . 88

110. Qapital stock .of railroads and telegraphs distribution of value

extension of tax 88

111. Lands, how equalized 89

112. Combined table final examination 90

113. Failure to return assessments , 90

114. When equalization complete 90

115. Proceedings of board published, etc 90

1 16. Rooms, fuel, etc. compensation 91

117. Rates of taxation extending rates 92

118. For state purposes how rate found, etc 92

119. State school tax 92

120. State revenues 92

121. County board to determine taxes for county purposes 93

122. Certificates of rates for towns, cities, etc 95

123. Collector's books extending rates books made annually 96

124. Books 97

125. Books ruled in columns 97

126. Rates how extended 97

127. Extension of town, city, etc., taxes 98

128. State and county taxes 98

129. Forfeited property back taxes 99

130. Statement to auditor. 101

131. State and county equalized rates stated 101

132. Collector's warrants 101

133. Qualification of town and district collectors bond oath 101



1 V

SECTION PAGES

134. Bond and oath recorded lien of bond 102

135. Delivery of collector's books warrants when delivered to collector . . 103

136. Collector's warrant 103

137. Distress for personal tax 103

138. How to pay over taxes collected 104

139. County clerk's certificate to county collector 104

140. Collection district and who collector in counties not under township

organization county a district sheriff collector 104

141. Vacancies and resignations How vacancy filled not to exonerate

former collector 105

142. Duties of appointee 105

143. Extension of time in such case 105

144. Collectors who collectors 106

145. Bond oath 106

146. Approved recorded sent auditor lien 107

147. How otherwise approved 107

148. Approval by auditor 108

149. Discharge of sureties 108

150. When collector defaults 109

151. Death of collector '. 109

152. Deputy collectors 109

153. Warrants to deputy collectors 110

154. Manner in which taxes are to be collected kind of funds receivable. . 110

155. How collection made 110

156. Distress for taxes Ill

157. Sale of property distrained surplus Ill

158. Removal within county 112

159. Fees on distraint 112

160. Removal from county 112

161. Collection after return to county collector 113

162. Payment on part of tracts undivided interest 113

163. Entry on payment form of receipt evidence name and address

of owner, etc 113

164. Sworn statements of collectors to be made payments thirty day

settlements with cities, etc 114

165. Thirty day settlements with collector 114

166. Local taxes to be paid over, etc 114

167. Final settlement for local taxes before return 114

168. Duplicate receipts 115

169. Return of town and district collectors to the county collector when

return not made 115

170. Form of return as to personal property 116

171. Credits, etc 116

172. Form of return as to real estate tax 117

173. To note what personal tax can be collected from real estate. ........ 117

174. Suit on bond 117

175. Satisfaction piece 117

176. Satisfaction piece may be recorded effect 117

177. "Delinquent" defined 118

178. Return of delinquent special assessments to county collector his

duties transfer of amounts 118

179. Demand for assessment when tax paid 119

180. Form of receipt 119

181. Powers to collect 119

182. Advertisement for judgment and sale 120

183. Proceeding against real estate for personal tax

184. Figures, etc., used advertisement, etc 122

185. When application for judgment made, etc

186. Copies of papers containing advertisement

187. Error in advertisement. . . 125



SECTION. PAGES.

188. When delinquent list filed form of 125

189. Tax may be paid before sale 127

190. Payments reported list corrected 127

191. Judgment proceeding by court 128

192. Appeals 142

193. Proceedings for sale in appeal cases 144

194. Process for sale 144

195. Repealed 146

196. County clerk to assist in sale 146

197. Entry of sale redemption 146

198. Repealed 147

199. Forfeited tracts noted 147

200. "Sale and redemption record". . 147

201. Manner of conducting sale 147

202. How sold : 148

203. Forfeited to state 148

204. Failure of collector to attend liability subsequent sale 149

205. Failure of county clerk to attend 149

206. Payment by purchaser 149

207. Certificate of purchase assignable 149

208. Index to sale books. . . 150

209. Certified copy of sale list to be sent to auditor in twenty days after

sale 150

210. Redemption time of redemption amount minor heirs, etc.

tenants in common, etc. redemption enures to benefit of owner. . 150

211. When purchaser suffers land to be sold again .152

212. Books and records evidence clerk to pay over redemption money to

successor 153

213. Sales in error entry by county clerk 153

214. Purchase money at erroneous sale paid back 154

215. Effect of receipt of redemption money 154

216. Tax deeds notice 154

217. Affidavit evidence perjury 160

218. Printers' fee 162

219. When entitled to deed 163

220. Deed may include several tracts fee 163

221. Form of deed 163

222. Evidence recorded 165

223. Applies to former sales 165

224. Effect of deed as evidence 165

225. When deed must be taken out 172

226. Repealed 173

227. Redemption or purchase of forfeited property 173

228. Report and payment of money collected on forfeited land 174

229. Back tax added effect 174

230. Suit by county for tax on forfeited property 175

231. Final settlement of county collector statement to county clerk 178

232. Credit on forfeited property printers' fee 179

233. Settlement with county board 179

234. When collector to account with clerk 179

235. Clerk to certify to auditor 180

236. Clerk to certify to local authorities 180

237. Credits on final settlement examination of accounts, etc 180

238. Final order corrections, etc 180

239. Partial settlements of county collectors April statement to clerk .... 180

240. Clerk to notify auditor, etc., amount due them 181

241. April payment to state treasurer 181

242. Effect 01 failure of collector to obtain judgment 181

243. April payment to local authorities 181

244. To report and pay over to local authorities every ten days 181



f i

SECTION PAGES

245. Failure to make report suit 181

246. Failure to account and pay over suit 182

247. Final settlement of the county collector for state taxes Manner of

making settlement, etc 182

248. Duplicate statement corrections 182

249. Over-payment refunded 183

250. How paid into treasury duplicate receipts 183

251. Interest on money due state 183

252. Auditor's certificate of settlement filing same 183

253. Liens of tax"es -.on real estate 184

254. On personalty 187

255. Real and personalty tax 189

256. Lien in favor of agent, etc., for tax paid 190

257. Who not eligible as bondsman certain officers 190

258. Liability on bonds specified 191

259. Suits against collectors by auditor 191

260. Jurisdiction power of court 191

261. Proceedings in suit on bond by others 192

262. When bond sued by city, town, etc 192

263. Fees when state sues. 192

264. Sale of real estate on execution in behalf of the state redemption

notice of levy given to auditor he to purchase in redemption. ... 193

265. Payment of money collected 193

266. Where real property not redeemed, timber, etc 193

267. Double payment and assessment refunding payment by different

claimants, return, etc 194

268. Double assessment or payment refunding 194

269. When records destroyed new assessment 195

270. Other duties of auditor when a locality does not pay its share of tax 195

271. Auditor may sell property bought in by state 196

272. Abstracts U. S., canal and Illinois Central Railroad lands 197

273. Forms instructions opinion 197

274. Act published 197

275. Swamp lands 197

276. Omitted property saving clauses when discovered listed and tax

added personal tax. 198

277. Tax not collected added to subsequent year. 198

278. Not prior to date of ownership notice 199

279. Special assessments return limited 199

280. Failure to complete assessment in time not to vitiate 200

281. Informality not to vitiate 200

282. Failure to deliver tax books not to vitiate 201

283. Wrong name not to vitiate 201

284. Who may administer oaths officers enumerated 201

285. Penalties of officers for delivering or receiving books before collector's

bond filed 201

286. Collector neglect to obtain judgment, etc 201

287. Failure to do any duty under this act 202

288. Refusal by clerk, assessor, collector and other officers to do duty 202

289. County to furnish books and blanks clerk to procure them 202

290. County funds manner of keeping accounts thereof by collector, etc. 203

291. By county clerk, etc 203

292. Definitions 204

293. Power of county court, until, etc 206

294. Repealing Clause 206



VI 1

REVENUE ACT OF 1898 FOR THE ASSESSMENT OF PROPERTY AND
PROVIDING THE MEANS THEREOF, ETC.

SECTION PAGES

1. County assessor in counties not under township organization com-

pensation 206

2. In counties under township organization assessor powers, duties

and compensation of 207

3. In counties containing 125,000 or more inhabitants board of assessors

election of organization of powers and duties deputy asses-
sors appointment of 208

4. Assessor and supervisor of assessments to give bond form of oath .... 210

5. Assessor, etc. penalty for neglect of duty 211

0. Appointment of deputy assessor term of office fees oath maps.. -211

7. What property subject to assessment and taxation 212

8. Property, when, how and by whom listed 212

9. Real property when and how listed and assessed 212

10. County clerk to make up dulpicate books of lands or lots to be assessed

for taxes 213

11. When books and blanks for the assessment to be delivered to assessor,

etc 213

12. When and how assessor shall assess property 214

13. Lists when valuation and entries to be made in duplicate and when

in triplicate books 215

14. When lands change in value 215

15. Personal property when and how valued 216

16. When and how personal property to be listed 216

17. Schedules assessed values 217

18. How real and personal property shall be valued State Board of

Equalization t 218

19. Schedule penalty for not making ' 218

20. Person refusing to sign and swear to schedule duty of assessor

penalty 219

21. Township assessor return of assessment books affidavit 219

22. Authority of supervisor of assessments 220

23. In counties having a board of assessors revision of assessment 220

24. Term of township assessor, etc 220

25. Office of board of assessor to be kept open, etc., during business hours,

etc. to furnish information to the Board of Review, etc 221

26. Changes and alterations in assessments 221

27. Person entitled to copy of description schedule

28. Schedules and statements of personal property custody 221

29. Publication of assessment Board of Review penalty for failure to

publish 222

30. Appointment of vacancy how filled 223

31. Who to constitute the board powers of compensation 223

32. In counties of 125,000 Board of Review of three persons election of

organization and duties of 224

33. Form of oath to be taken 224

34. Meeting of board power of 225

35. Powers and duties of Board of Review 226

36. Notices under this act how given 233

37. Board of Review when and how changes made upon assessment

books 233

38. Form of affidavit to be attached to each of assessment books 234

39. Rules and regulations 234

40. Failure to complete assessment in time not to vitiate 234

41. Board of Review when to enter upon its duties 235

42. Board of Review may examine assessor as to how assessment was

made. . 235



SECTION. PAGES.

43. Delivery of books containing assessment 235

44. Conniving at any evasion of this Act penalty 236

45. Delivering false or fraudulent lists to assessor penalty 236

46. Duty of state's attorney to prosecute violators fees payment of

salary of county assessor 237

47. Abstract of assessment to be sent to auditor 237

48. County collector duplicate delinquent lists when to be made and

where to be filed 237

49. The rate per cent how to be determined 237

50. State Board of Equalization time of meeting 239

51. The State Board of Equalization may raise or lower total assessed

value 239

52. When books for the collection of taxes to be delivered to collector. . . . 239

53. A number of dates for the performance of acts under general revenue

law changed 239

54. Board of assessors duties and powers of penalties 241

55. Provisions of the general Revenue Act to remain in force, etc 241

56. Majority of board may act 241

57. In counties of 125,000 inhabitants or over power of township assessor 241

58. Provision in case any county shall hereafter come within the provisions

of this act 241

59. Repeal ... 242

JUHL LAW.

1. Amount of tax authorized to be levied 242

2. Levy and extension of taxes 242

ACT IN REGARD TO TAXATION OF BRIDGES ACROSS NAVIGABLE
WATERS ON THE BORDERS OF THE STATE.

1. Bridges on border of state how assessed 245

2. Sale of bridges, etc., for tax 247

3. Repeal 247

4. Emergency 247

ACT REGARDING THE COLLECTION OF TAXES AND SPECIAL

ASSESSMENTS.

1. When description in special assessment different from tax book 248

2. How described : 248

3. City, etc., may buy in at sale 248

4. Emergency 248

APPORTIONMENT OF SPECIAL ASSESSMENTS.

1. Apportionment of special assessments payable in installments 249

ACT TO RESTORE UNIFORMITY OF TAXATION.

1. Uniformity restored 250

INHERITANCE TAX ACT OF 1909.

1. What property is subject to this act rates of taxation prescribed

exemptions 251

2. Appraisement of life interest accrued tax a lien on entire property

bond for deferred payment 256

3. Interest on deferred payment of tax assessed bond of executors

and others 257

4. Duties of executors and administrators 257

5. Liability of executors and others 258

6. Payment of tax how made by executor and others receipt of

state treasurer 258

7. Executor and others to give information to county treasurer 259

8. Refunding tax retained by executor and others 259



ix

SECTION PAGES

9. Foreign executor transferring stocks -notice to treasurer and attorney

general liability of custodians 259

10. Refunding excess of tax by state treasurer 261

11. Appraisement of property how made 261

12. Pees of county clerk inheritance tax attorney appointment author-

ized salary fees generally 262

13. Appraiser penalty for receiving fee or reward 264

14. Jurisdiction of county court over property of new resident decedent . . 264

15. Failure to pay tax proceedings in county court 264

16. State's attorney to enforce payment fees allowed 264

17. County judge and county clerk quarterly statements to county

treasurer 265

18. Allowance of expenses by state treasurer 265

19. State treasurer shall furnish book to county judge 265

20. Payment by the county to state treasurer receipt report to auditor

semi-annually 265

21. Fees of county treasurer 2'66

22. Receipt from county treasurer sealing and recording same 266

23. Liability to taxation how determined appeal to supreme court . . 266

24. Continuation of lien limitation ' 267

25. Highest rate in certain cases return of tax wrongfully imposed

other provisions 267

26. Compounding of claims powers of state treasurer and attorney

general 268

27. Guardian for infant 268

28. Bequests to hospitals, churches and other organizations exempted .... 269

29. Transfer denned 269

30. Certified copies of papers to be furnished fees for same . 269

31. Repeal 270

AN ACT TO PROVIDE FOR CASUAL DEFICITS IN REVENUES.

1. Whenever casual deficits or failures in the revenues of state occur 270

2. Loan -how made and when awarded 271

3. Bonds or certificate to be registered interest and principal how

paid appropriation 271

AN ACT TO VALIDATE THE ACTS OF THE COUNTY BOARD.

1 . Validating act of county board, heretofore done in determining amount

of taxes to bs raised for county purposes 271

2. Emergency 272

TAX FOR STATE PURPOSES.

1. Revenue fund for general state purposes and for state school purposes 272

2. O fficers to compute rates per cent, required auditor to certify repeal 272



PREFATORY NOTE.



The following compilation of tax laws and decisions more par-
ticularly the tax decisions was made by us under the direction of the
members of the Illinois Tax Commission in the following manner:
First, a complete, collection of all the decisions of the Supreme Court
was made by means of a careful index digest search of each volume
of the Supreme Court Reports up to Volume 245, under the heads of
"Revenue," "Tax Deeds," " Taxation" and "Constitutional Law."
An abstract of each case found was then made. Each abstract was
written on a separate sheet of paper. If the case contained a number
of points not closely related, an abstract was made of the case on each
point on a separate sheet of paper. These abstracts were then roughly
classified according to the different sections of the Constitution and
Acts to which they related. Then the cases on each section were taken
up and the relevancy of each to that section or to some particular word
or clause of that section, was carefully considered and all apparently



Online Librarystatutes Illinois. LawsCompilation of tax laws and judicial decisions of the state of Illinois. Made by Albert M. Kales, Elmer M. Liessmann, under the direction of the Special tax commission ... pursuant to an act of the General assembly, approved June 10, 1909 . → online text (page 1 of 30)