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TAXATION AND REVENUE SYSTEMS—ILLINOIS. 
C. THE INHERITANCE TAX. 
Sec. 1. A tax is imposed on any transfer of prop 
erty, real, personal, or mixed, or any interest therein 
or income therefrom, to any person, association, or 
corporation, in the following cases: 
1. When the transfer is by will or by the intestate laws of the state, 
from any person dying seized or possessed of the property while a 
resident of this state. 
2. When the transfer is by will or intestate laws of the state, or 
within its jurisdiction, of property within the state, and the dece 
dent was a nonresident of the state at the time of his death. 
3. When the transfer is of property made by a resident or by a 
nonresident, when such nonresident’s property is within the state, 
or within its jurisdiction, by deed, grant, bargain, sale, or gift, 
made in contemplation of death or intended to take effect after 
death. 
4. When any person becomes entitled to property by any such 
transfer made before or after the passage of this chapter. 
5. When any person shall exercise a power of appointment, 
derived from disposition of property made before or after the passage 
of this chapter, such appointment when made shall be deemed a 
transfer taxable in the same manner as though the property belonged 
to donee of such power. 
6. This tax shall be computed on the true and full value in money 
of the property. 
The rate for property passing to the father, mother, 
husband, wife, brother, sister, wife or widow of the son 
or husband of the daughter, adopted child or any legiti 
mate lineal descendant, is 2 per cent when the amount 
exceeds the sum of $100,000 and 1 per cent when the 
amount is $100,000 or less, except that this tax is not 
charged against property of the value of $20,000 or 
less. Passing to any uncle, aunt, niece, nephew, or 
lineal descendant thereof, 4 per cent when the amount 
exceeds the sum of $20,000 and 2 per cent when the 
amount is $20,000 or less, except that property to the 
value of $2,000 is not liable for this tax. In all other 
cases the rate is 10 per cent when the amount passing 
exceeds the sum of $100,000, 6 per cent when the 
amount is over $50,000 and not over $100,000, 5 per 
cent when the amount is over $20,000 and not over 
$50,000, 4 per cent when the amount is over $10,000 
and not over $20,000, and 3 per cent when the amount 
is $10,000 or less, except that property to the value of 
$500 is not liable to this tax. 
Property passing for religious, educational, or chari 
table purposes is exempt from the tax. The tax is 
collected by the county treasurer and is for the benefit 
of the state. 
Taxes are due and payable at the death of the 
decedent, and if not paid within six months after death 
of decedent interest is charged at rate of 6 per cent 
until paid. A discount of 5 per cent is allowed if the 
tax is paid within six months. The tax is a hen on 
the estate until paid. 
D. CORPORATION TAXES. 
Corporations are, for the most part, taxed under 
the general property tax. The slight differences in 
the method of assessment applied to corporate prop 
erty have been described above. In the following 
cases the principles of the general property tax are 
departed from: 
(1) The Illinois Central Railroad pays 7 per cent on its gross earn 
ings, made up as follows: Five per cent on gross earnings paid semi 
annually ; a tax not to exceed three-fourths of 1 per cent on assessed 
valuation of property; enough more to bring the total up to 7 per 
cent of gross earnings. This tax is paid to the state. 
The payments of this corporation represent a return for the lands 
granted and other special privileges obtained by the road as well 
as a tax in the usual sense of the term. 
(2) All burglary and casualty insurance companies, domestic and 
foreign, doing business in the state on the mutual plan are required 
to pay 2 per cent on cash collected as premiums from policy holders 
residing in Illinois in lieu of other municipal or state taxes. 
(3) For the maintenance of the office of state fire marshal all fire 
insurance companies doing business in the state shall pay a tax of 
one-fourth of 1 per cent on the gross receipts of such company on 
business done in the state. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
(Annual unless otherwise stated.) 
To practice architecture, examination fee, $15; license, $25 until 
revoked; renewed annually before August 1, at $5 and at any later 
date, $10. Itinerant vendor of merchandise, $25. Employment 
agencies: In cities of 50,000 inhabitants or over, $50; in cities of 
less than 50,000 inhabitants, $25. Hunter’s license, resident, 75 
cents; nonresident, $25. Motorcycle, $2. Automobile, 25 horse 
power and less, $4; 26 to 35 horsepower, $6; 36 to 50 horsepower, 
$8; 50 horsepower or more, $10; electric, $5. Chauffeur’s license, $5; 
renewals, $3. Milk and cream tester, 50 cents. License to fish— 
for each dip net, resident, 25 cents; nonresident, $1; for each 100 
yards of trammel net or less, resident, $1.25; nonresident, $5; for 
each 100 yards of seine or less, resident, $5; nonresident, $10; for 
each sailboat or rowboat using gill or pound nets, resident, $10; 
nonresident, $30; for gasoline launch, resident, $15; nonresident, 
$50; for steam tug, resident, $25; nonresident, $200; to fish with 
hook and line, nonresident, $1. Agents to procure fire policies in 
unauthorized companies, $200; in counties having less than 
100,000 inhabitants, $25. To operate ferry, term of license not 
over 10 years, $5 to $300. To practice dentistry, $5. Itinerant 
vendor of drugs, $100 per month. Manufacturer or agent selling 
commercial fertilizer, $20. Embalmers, $1. Commission mer 
chants, $25. 
Pharmacist—certificate, $5; registration, $10; apprentice regis 
tration, $2. Practice of dental surgery, examination fee, $20. Em- 
balmer’s examination fee, $5. Practice of medicine—examination 
fee, $10; certificate, $5. Midwifery—examination, $5; certificate, 
$3. Teacher’s certificate, $1. 
Casualty insurance companies—application for certificate of 
authority, $30; filing annual statement, $10; certificate of authority 
for agent, $2. Copy of papers filed in office of superintendent of 
insurance, 20 cents per folio; seal on same, $1. 
Filing articles of incorporation with secretary of state, capital up 
to $2,500, $30; $2,500 to $5,000, $50; over $5,000, $50, and $1 for 
each $1,000 additional; increase of capital stock, $1 for each 
$1,000 increase, but to be not less than $50, when increase is more 
than $2,500; for filing certificate of increase, $1; corporations not or 
ganized for profit, $10; commission of notary public, $2. 
Foreign building and loan associations-—filing application to do 
business in the state, $50; for each certificate of authority and 
annual renewal of same, $25. 
Fraternal insurance associations already organized, $5; to become 
incorporated, $10. 
Burial insurance companies.—Filing fee, $5.