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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.