70 
TAXATION AND REVENUE SYSTEMS—ILLINOIS. 
Sec. 7. All taxes levied for state purposes shall be paid into the 
state treasury. 
Sec. 8. County authorities shall never assess taxes, the aggregate 
of which shall exceed 75 cents per $100 valuation, except for the 
payment of indebtedness existing at the adoption of this constitu 
tion, unless authorized by a vote of the people of the county. 
Sec. 9. The general assembly may vest the corporate authorities 
of cities, towns, and villages with power to make local improve 
ments by special assessment, or by special taxation of contiguous 
property, or otherwise. For all other corporate purposes, all muni 
cipal corporations may be vested with authority to assess and collect 
taxes; but such taxes shall be uniform in respect to persons and 
property within the jurisdiction of the body imposing the same. 
Sec. 10. The general assembly shall not impose taxes upon 
municipal corporations or the inhabitants or property thereof for 
corporate purposes, but shall require that all taxable property 
within the limits of municipal corporations shall be taxed for the 
payment of debts contracted under authority of law, such taxes 
to be uniform in respect to persons and property within the juris 
diction of the body imposing the same. Private property shall not 
be liable to be taken or sold for the payment of the corporate debts 
of municipal corporations. 
ARTICLE XIV. 
Separate sections, Illinois Central Railroad.—No contract, obliga 
tion, or liability whatever, of the Illinois Central Railroad Co., to 
pay any money into the state treasury, nor any lien of the state upon, 
or right to tax property of said company in accordance with the pro 
visions of the charter of said company, approved February 10, in the 
year of our Lord 1851, shall ever be released, suspended, modified, 
altered, remitted, or in any manner diminished or impaired by 
legislative or other authority; and all moneys derived from said 
company, after payment of the state debt, shall be appropriated 
and set apart for the payment of the ordinary expenses of the state 
government and for no other purposes whatever. 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
A. In counties not under township organization: 
(1) The county treasurer, elected for four years, who is ex officio 
county assessor. 
(2) The board of county commissioners, which completes the 
assessment, equalizes between individuals, and hears complaints. 
(3) The sheriff, who is ex officio tax collector. 
(4) The county clerk, who acts as county auditor. 
B. In counties under township organization having less than 
125,000 inhabitants. 
(1) Township assessors, elected for two years. 
(2) The county treasurer, who is ex officio supervisor of assess 
ments and controls and directs the township assessors in their work; 
he is also ex officio county tax collector, and as such completes the 
work of the township collectors. 
(3) The county board of review, composed of the chairman of 
the county board of supervisors and two citizens appointed by the 
county judge, which reviews the assessment, equalizes between 
taxpayers and townships, and hears complaints. 
(4) The township collectors, elected for two years. 
(5) The county clerk, who acts as auditor. 
C. In counties over 125,000. 
(1) The board of assessors, composed of five members, elected for a 
full term of six years, retiring in three groups, two of two members 
each and one of one member, one group retiring every two years. 
The board appoints its own deputies, except that the township 
assessors in districts outside of Chicago are by law made deputies of 
the board. 
(2) The board of review, composed of three members, elected for 
a full term of six years, one retiring every two years, which reviews 
the assessment, equalizes between taxpayers, townships, and dis 
tricts, and hears complaints. 
(3) The county clerk, who acts as auditor. 
(4) The county treasurer, who is ex officio the county tax collector. 
D. In state at large: 
(1) The state board of equalization, one member from each con 
gressional district, elected for four years, together with the auditor 
of public accounts. 
(2) The auditor of public accounts. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The property included and exempt.—The following 
classes of property are included and exempt: 
(1) and (2) All real and personal property in the state, except that 
which is specifically exempted, is subject to ad valorem taxation. 
All moneys, credits, bonds or stocks, and other investments, the 
shares of stock of incorporated companies and associations, other per 
sonal property, including property in transit to or from the state, 
used, held, owned, or controlled by persons residing in the state. 
Shares of capital stock of banking companies doing business in 
the state. 
Capital stock of domestic companies, with a few exceptions. 
The net receipts of foreign fire, marine, and inland navigation 
insurance companies are taxed as property is taxed. 
(3) Exemptions, in addition to all public property, are: All 
property of institutions of learning or of purely public charity; all 
chruch property, actually and exclusively used for church pur 
poses, cemeteries, and free public libraries; all property used by 
societies for agricultural, horticultural, mechanical, and philo 
sophical purposes when not used for pecuniary profit; property of 
the fire department. 
h. Assessment.—In general, there is but one assess 
ment for state, county, and municipal purposes, and 
that is made by the town and district assessors, or in 
counties not under township organization, by the 
county assessor; or when made by any other body, 
as, in a few instances, by the state board of equaliza 
tion, it is apportioned to the towns and districts as 
if so made. The assessment depends very largely 
upon the sworn statement or list made by the tax 
payer, who is required to list his property at its full 
cash value. But the “assessed value” fixed by the 
assessor is only one-third of the full value. Property 
is assessed as of the 1st day of April. Real estate is 
assessed once every four years. The last assessment 
was made in 1911. But the “general assessment” so 
made is corrected annually for changes prior to April 
1. The sum secured by a mortgage is taxable as a 
credit of the mortgagee. Personal property is assessed 
annually. 
Owners of real estate are required to list their property, but the 
value is determined by the assessor on “actual view.” 
Owners of personal property are required to list the same at its 
fair cash value and swear to the list and value, but the law further 
requires that the assessor shall determine the fair cash value; only 
one-thir l of the full value is assessed. With certain exceptions, 
personal property is assessed in the town, city, village, district, or 
county where the owner resides. The penalty for refusal to make 
out a list or swear to it is a fine of not more than $200, and the assessed 
value is increased 50 per cent.