, 1873-07-12
STATE TAXES.

Important Circular from tho Stnto AM
i,it0r OF Public Accounts to d,n,,,sv
1sOnrtaH in Regard to t1ia AuNesu,,,r,,.
and Equalization 0f Taxes,
Brh1NaF1ELp, ILL.,, July 11.--Tho HtAte Ard,t,,.
has ias1lod tho following circular in regard to o.
duties Of County Boartla for tho correction aufl
equalization Of tax aHaoBgmonts:
Aup1Ton'a OFFICE, In11nos.1
~. <...u.., ~. ,srh1sas11tn ILL.,, July 7, 1B7s.
Frequent n1uirtcs u. to the duties Of Tia oonot,
noara, andor secti9n OF Of tue Revenue Inv induce ND
70 issoe ths circular, giving my opinion In regard
Tie frat nctton Of tho County uoar,l should bo 10
perform ana complete ita work unler tho rst second
ahd taird ca'scA of Section ".
Uner tho second clauHe Of said aoctton nnv raraoo
than ita far caa value person may alao 10 aearey.
fl hui sGy IL 0s
othcs Or others s not AsBcasod lko tho comnsuauts
not aasosscd for property held or owna y thnn 1I,
to assessment and taxation. Tho law doea mt iinit
II nxue o ss n
my one Of moro olaascs Of rroparty. IN lana lota
personal Propefy and railroad property or tes of
Il h. County Hoard can o corrsst Sasna
After tho Dosrd has completed Hs work undcr m,
between towns .. districts in tho county astrie a.
nero used aprea to counties not uutct township m
OF tho county ~ corrected by tho action Of dc Couniv
q ho ssessor md IN coua va's
ss1 of ss as h rsn
the assessment Of tho whole county, Or Of any townsh
eued III any case, must judge by tho 1aw which rcqrca
atr eash raluatton Of property. Therefore County
too high il he sggrcguto ASSESSED vsaton wag not
above o fair eaeh Of tho wlole property ss.ess
cd IN tho county: yat such aaecaaulent might be 30
thc ncsion 1f o Board under tho first three c!au.ea
Of sseuon g. that anything Ike fair equalization
shp or district has nsscssed each c.8B Of property b.
onEng s to eseh porson ssaossed h is town at t fair
aa sf o sssa Of
hia oath and tho hw and ,aa assessed property of sH.
at tho Hano proportion Of It's fair cas value In auc
IL oasy But It tho Assessor has valed the proucrty
Of % hta township st yaEions rsoportonato values sn
M N Wit zt oer %
IN an smpoaahi'ity unless ach inequalities avo BEEN
corrected under tho necond oauso Of scc Of by tho
cases where just equalization cannot be made tbn
County Board should rHo tho power giyon Il to
order now assesacnt to sch a,, extent as t,cnun1
individual ssscssncnta may 1c,uaili-sch orjrr fnr
new assseahmena not to embrace lcss torritory than
township or district, ~" ~"
No County 1oard in Its treatment Of tho Assessment
o. ats county under Bee. 97 should be influenced by
what nn adjoining or other counties have done As 10
lo!ap4aAlo Win lllb leFenue IaW Tho 8tQtb IDAr3
will fully correct Irregularities hotwcon couneo aid
whose Assessors have faithfully EXECUTED ths NV as
they aoe'nny bound themselves by constitutional oah
ao That their interests will be fully protected by tho
sate Hoard, and that tho Taxpayers Of nuc counties
Will nuter no wrong bear unjust proportion Of
taxation, by rcheon Of the proper execution, Of tho l
faithful officers: but each County Dosrd should sec
to that its action produces equality between s tux
payera Of tho county and between tic several town.
ships or districts Ia thc county, II this is done by
o7 to do 1.-THE State Board will do It's part, and no
taxpayer In tho State will 10 required to pay ap un
Of fase returnH Of property an tic work Of negligent
and incompetent Assessors, II auch thore be.
In my opinion 1t is advisable that County Clerks
should not mako their report Of assessment to the
ohce for use Of tho sate Board, until they can give
tue assassed valuation corrected mud u1uatlxeG by
the County Board even If the report Ia not forwarded
until tho lst Of August.
G. E. L1rP1Ncorr,
Auditor Public Accountz