Edwardsville spectator. [volume] (Edwardsville, Ill.) 1819-1826, 1819-07-10
TAX LAW.
PuBLIsKED by REQUEST. I

y ~ LA w.
PUBLISHED by Request
AN ACT providing for the valuation of lands
and other property, and laying tax thereon.
Sec. l. Be it enacted by the heohie Of
tie state Of Illinois Represented in the
general assembly, That all lands claimed
by individuals, whether by deed, entry,
bond for conveyance, patent, grant, or
otherwise, or where the same has been en-
tered in any land Office established for the
sale of lands lying within this state, for
the purposes OF taxation, shall be and
they are hereby divided into three class
es, as follows, to-wit: Lands of the first
quality, shall compose the first class of
the second quality, the second class;
and Of the third quality, the third class.
Sec. 2. Be it Jurther enacted, That
for the purposes aforesaid, the lands
aforesaid Shall be, and they are hereby
valued as follows, to-wit: Lands of the
first class, at four dollars per acre; of
the second class, at three dollars per
acre; of the third class at two dollars
3 per acre.
Sec. 3. BE it further enattcd, That
each and every person claiming lands as
aforesaid, shall pay, in the manner here
matter pointed out, tax of one half per
centum per annum upon the value OF
his or her lands, fixed as aforesaid.
And each and every person owning
stock in any bank or monied institution,
now established,'or which may hereafter
be established, in this state, shall pay a
tax at the rate of one half per centum
per annum, upon the money actually
paid in on account of such stock. And
every person holding slave or inden-
tured negro or mulatto, shall pay tax,
at the rate of one half pereentum per
annum upon the value OF each and every
slave or indentured negro or mulatto,
(apprentices excepted) which he or she
may so hold; and the state shall have
n lien upon all and every tract Of land or
claim thereto holden or claimed as
aforesaid, and also upon all bank stock,
and all slaves, and indentured negroes
and mulattoes, and the said lien shall
mot be affected by any sale, transfer or
conveyance Whatever.
Sect BE it .f1rther enacted, That
~all sales and other proceedings herein
after directed shall be good and valid in
whose name soever the said land or
claim thereto, bank stock, slaves, inden-
tured negroes, or mulattoes, shall be
listed, entered, or sold, unless he, she,
or they contesting the validity thereof,
shall shew that the tax had actually been
paid thereon, which in all cases shall be
the first thing required of any one at
tempting to set aside any sale under
this act.
Sec. S. Be it further enacted, That
all non-residents claiming land as afore-
said, shall enter the same with the audi
tor of public accounts at his Office at the
seat of government, on or before the
first day of August next, and on or be-
fore the first day of August yearly and
every year; and all non-residents who
own stock in any bank or monied insti-
tuition established within this state, shall
give to the auditor of public accounts, a
written statement of the amount of such
olOIhS tOSClHSl Win q oedtOiHSdl Vi eiiS
money actually paid in on account of
such stock, either by himself or agent,
and verified by the affidavit of such nom
resident or his agent, on or before the
FIRST day of August next, and on or be-
fore the first day of August yearly and
every year; and all such non-residents
shall pay to the treasurer of this state the
taxes imposed by this law, on or before
the first day of October next, and on or
before the first day of October yearly
and every year: and it shall be the duty
of every such nonresident at the time
he enters his lands with the auditor, as
Aforesaid, either by himself or agent, to
, present to the auditor list of his lands,
describing the quality thereof, and the
class to which each tract belongs, and
the county in which each tract Of land is
situated; which list shall be accompa-
MED with all affidavit of such non-resi-
dent or his agent, wherein it shall be
stated that such list contains true de-