« PreviousContinue »
county tax placed in his hands for collection, and with the county tax received by him from sales and redemptions of forfeited property, and with any other funds belonging to the county, that shall come into the collector's hands; and shall credit him with the amounts ascertained as required in the preceding section, charged to the county treasurer's account monthly; also, with amount of county tax on insolvencies, removals, errors, forfeited property, etc., whenever ascertained in the manner required by this act. The county clerks shall also keep a treasurer's account with the county treasurer of their respective counties. The treasurer shall be charged with the amount of money, county orders and jury certificates reported in the collector's monthly statements required to be made in the preceding section, and all amounts paid to the county treasurer from other sources than the county revenue tax; and it is hereby made the duty of all persons paying money into the county treasury, for all purposes except the county taxes, to first obtain from the county clerk an order on the treasurer to receive the same; and the treasurer shall give the person so paying duplicate receipts therefor, one of which shall be countersigned by the county clerk, and retained by the person paying over the amount, and the other filed in the county clerk's office, and the amount thereof charged against the treasurer. The treasurer's account shall be credited, monthly, with the amount of county orders and jury certifi cates canceled and filed in the county clerk's office, as required in the preceding section.
292. The words and phrases following, whenever used in this act, shall be construed to include in their meaning the definitions set opposite the same in this section, whenever it shall be necessary to the proper construction of this act :
1st. ASSESSOR-ASSESSORS.-Town, district and deputy
2d. AUDITOR.-Auditor of public accounts.
ever has money employed in the business of dealing in coin, notes or bills of exchange, or in the business of dealing in or buying or selling any kind of bills of exchange, checks, drafts, bank notes, promissory notes, bonds, or other writing obligatory, or stocks of any kind or description whatsoever, or receiving money on deposit.
COLLECTOR-COLLECTORS.-County, town, district
and deputy collectors.
5th. COUNTY BOARD.-The board of supervisors-the board of county commissioners.
6th. CREDITS.-Every claim or demand for money, labor, interest, or other valuable thing, due or to become due, not including money on deposit.
7th. HE.-Male, female, company, corporation, firm, society, singular or plural number.
8th. MONEY-MONEYS.-Gold, silver or other coin, paf per or other currency used in barter and trade as money, in actual possession, and every deposit which the person owning, holding in trust, or having the beneficial interest therein, is entitled to withdraw in money on demand.
9th. NUMBER.-The singular number shall include the plural, and the plural number shall include the singular.
10th. OATH.-Oath or affirmation.
11th. PERSON-PERSONS.-Male, female, corporation, company, firm, society, singular or plural number.
12th. REAL PROPERTY-REAL ESTATE-LAND-TRACTLor.-Not only the land itself, whether laid out in town or city lots, or otherwise, with all things contained therein, but also all buildings, structures and improvements, and other permanent fixtures, of whatsoever kind, thereon, and all rights and privileges belonging or in any wise pertaining thereto, except where the same may be otherwise denominated by this act.
13th. SHARES OF STOCK-SHARES OF CAPITAL STOCK.— The shares into which the capital or stock of every incorporated company or association may be divided.
14th. TAX-TAXES.-Any tax, special assessment or costs, interest or penalty imposed upon property.
to perform cer
§ 293. In all counties not under township organization, the county court, or judge of the county court, as the case tain duties. may require, shall perform all the duties required in this act to be performed by the county board, or chairman of the county board, as the case may be, in such counties, until such time as the board of county commissioners shall be duly elected and qualified in said counties.
§ 294. The laws and parts of laws entitled as hereinafter Repeal'g clause. Damed, are hereby repealed, viz: Chapter 89, Revised Statutes 1845, entitled "Revenue," approved March 3, 1845; "An act concerning the revenue," approved February 11, 1845; "An act to enable the former and late collectors of the revenue in the several counties of this state, to collect any taxes remaining due and unpaid," approved February 10, 1845; "An act to save a portion of the revenue from being lost," approved March 1, 1845; "An act to amend the several laws allowing Illinois and Michigan Canal lands to be taxed and sold for taxes," approved January 29, 1845; "An act in relation to the assessment of taxes in St. Clair county," approved January 26, 1847; "An act to amend
the present revenue law," approved February 28, 1847; "An act to amend the eighty-ninth chapter of the revised laws, entitled 'Revenue," approved February 27, 1847; "An act to amend the seventh section of a law concerning revenue," approved March 3, 1845, approved February 16, 1847; "An act to amend chapter 89 of the Revised Statutes," approved February 25, 1847; "An act to amend the several acts concerning the public revenue," approved February 8, 1849; "An act to provide for the collection of the revenue on forfeited property," approved February 12, 1849; "An act in relation to burying grounds, church yards, and lands used by literary institutions," approved March 2, 1843; "An act to exempt the property of colleges and common schools from taxation for a limited period," approved March 6, 1843; "An act to exempt burying grounds from taxes, executions and attachments," approved March 3, 1845, so far as said act applies to exemption from taxation; "An act to authorize the auditor of public accounts and county courts to refund the taxes on real estate sold in error," approved March 7, 1849; "An act to amend the several acts concerning the public revenue," approved November 6, 1849; "An act to enable the auditor of public accounts, to collect the revenue," approved February 17, 1851; Article 18, 19, 20 and 21, and section 2 of article 25, of "An act to provide for township organization," approved February 17, 1851; "An act to provide for the assessment of property in the city of Quincy for state taxes, and for the collection of taxes therein, for the year 1850, and for subsequent years; and for exempting the city of Quincy from the operation of the law authorizing township organization," approved February 15, 1851; "An act to amend the revenue law," approved June 23, 1852; "An act declaring certain lands exempt from taxation," approved June 23, 1852; "An act to amend the revenue laws, and to provide for the collection of state taxes in the city of Quincy," approved June 23, 1852; "An act for the assessment of property, and the collection of taxes in counties adopting the township organization law," approved February 12, 1853; "An act for the assessment of property," approved February 12, 1853; “An act regulating the collection of the revenue in counties adopting the township organization law," approved February 23, 1853; "An act regulating the collection of the revenue, approved February 12, 1853; "An act regulating the assessment and collection of certain taxes omitted in former assessments," approved February 12, 1853; "An act to amend the revenue laws of this state," approved February 12, 1853; "An act to repeal part of section thirteen, of an act regulating the collection of the revenue," approved February 15, 1855; "An act to amend the assessment and revenue laws," approved February 14, 1855; "Sections six and seven of an act to amend an act to establish a general system of bank
ing," passed February 15, 1851, and the acts amendatory thereof, approved February 14, 1859; "An act to amend the revenue laws," approved February 21, 1859; "An act to amend the revenue laws," approved February 21, 1961; "An act to amend an act entitled 'an act regulating the collection of the revenue in counties adopting the township organization law,"" approved February 12, 1853, approved February 22, 1861; "An act to amend the township organi zation laws," approved February 12, 1863; "An act to amend the revenue laws, and establish a state board for the equalization of assessments," approved March 8, 1867; "An act compelling the holders of tax certificates to take out deeds or lose their claims," approved March 8, 1867; "An act in regard to publishing the delinquent tax list," approved March 6, 1867; "An act entitled an act to extend the powers and jurisdiction of collectors of taxes,"" approved March 8, 1867; "An act relating to assessments and taxation in school districts," approved March 29, 1869; “An act to amend an act for the assessment of property," approved February 12, 1853, approved April 8, 1869; "An act to amend an act entitled 'an act to amend the revenue laws, and to establish a state board for the equalization of assessments,"" approved March 8, 1867, approved March 26, 1869; "An act authorizing certain officers therein named to receive national bank notes and fractional currency in payment of taxes," approved March 4, 1869; "An act to amend the revenue law," approved April 17, 1869; "An act in relation to the assessment of the property of railroad companies, for taxation, in counties adopting the township organization law," approved February 21, 1861; "An act to provide for interest on the state debt," approved February 22, 1861; "An act to relieve the people of this state from the payment of exorbitant and unnecessary taxes," approved February 8, 1861; Article sixteen of "An act to reduce the act to provide for township organization, and the several acts amendatory thereof, into one act, and to amend the same," approved February 20, 1961.
The repeal of said acts and parts of acts shall not be construed to impair any right existing, or affect any proceeding pending, at the time this act shall take effect; but all proceedings for the assessment of any tax, or collection of any tax or special assessment then remaining incomplete, may be completed pursuant to the provisions of this act. The provisions of this act shall apply to redemptions from sales made for taxes or special assessment previous to the taking effect hereof, and the mode of giving notice, and issuing deeds upon certificates of sales made for taxes.
APPROVED March 30, 1872.
In force July 1, AN ACT to legalize assessments of property for state, county and town taxes of the year 1870, and to provide for appeals from judgments for such taxes.
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That all asDefect arising sessments of property for state, county or town taxes, for from failure to the year A. D. one thousand eight hundred and seventy, in which there is any defect arising from a failure to give, post or publish, any notice required by law to be given, posted or published by any county or town assessor, or any defect arising from a failure to complete or to deliver the collector's books within the time required by law, shall be, and the same are hereby declared to be as good, valid and effectual as if such notices had been given, posted, or published, and such books completed and delivered in strict conformity Appeals from to law: Provided, however, that when judgment for such taxes shall be applied for and obtained, appeals may be taken and prosecuted from such judgments, in the manner provided for in the revenue laws of this state.
APPROVED June 21, 1871.
In force July 1, 1872.
AN ACT to secure equality of assessment in special school districts.
SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That in all Directors to re- school districts in this state where provision may have heretofore been made by law for a special assessor to assess the property of said districts, the board of directors of said districts shall have the power, upon the completion of the assessment by said special assessors, in accordance with the laws regulating the assessment of property, to revise the said assessments and to hear the complaint of any tax payer who may feel himself aggrieved by said assessment, and correct and reform any erroneous or illegal assessments so found to exist.
2. Said boards of directors shall give the same notice of their meeting to revise said assessments as is now required of town assessors in counties under township organi zation, and be governed by the general laws of the state touching assessment in all their actions relative thereto.
APPROVED February 3, 1872.