The Rock Island daily Argus. [volume] (Rock Island, Ill.) 1872-1873, 1873-04-30
The Assessment Of Property,
To The Argus;
Publish the following official circular for
the information of the taxpayers Of the
County. J. NJ. BEARDsLEY, Co. Clerk
AUDITORS OFFICE, ILLINOIS.
SPRTSGFIEID April I6 IS-

AUDITORS OFFICE, ILLINOIS.
SPRINGFIELD, April 16, 1873
To the County and Toun assessors In the stats Of
Illinois:
GENr1EMEN: The design Of this Circular Is To
call your attention TO only few OF the provisions
Of the state revenue law which have a particular
bearing upon your duties under said law.
Sections and SIS require ali property to be listed
between the first day Of May and the first day Of
July with reference TO the quantity held or owned
the flrst day Of May of each year including ali
property purchased or acquired on that day.
Sections and very plainly state the duty OF
the assessor IN estimating the value to be placed
upon property. viz:
s 3. Personal property shall be valued as fol
lows:
First-All personal property except IS herein
otherwise directed shall be valued al US fair oGth
gGiUe.
Secon nE-Every credit for sum certain. payable
either in money labor. shall be valued az far
cash UGHe Of the sum payable if for any article
OF property or for labor or services Of any kind Ii
shall be vailed at The current price Of such property
tabor or serrice.
Third-Annuities and royalties shall be valued at
their then present total udIat.
S4 Real property shall be valued as follows:
First-Each tract or lot of real property shall be
valued al IFS fair cash rdlBs estimated the price
il would bring At q fair. voluntary sale.
SeooRd-Taxable leasehold estates shall be val
r0taEtdry sale for cash.
TIdrd.when a building or structure is located
on the right of way of any canal railroad or other
company leased or granted for term OF years tu
another, the SAINT shall be vsiued at such price as
such building structure and lease or grant would
sell at voluntary safe Tor cash.
FoprA--In valuing any real properly on which
there is a coal or other mine. stone 0thel
quarry, the same shall be valued at such piece a
such property, including the mine qnarry wou ID
/ sell at JAR E0tHHtary SGIs for CASH
Section "a says 1T shall be the duty Of the as
sessor to determine and fir the fair cash ralgt @
all items Of personal property /, is the duty o
the persons required TO list property. TO make on
and deliver TO the assessor schedule Of the nun
bers, amounts, quantity and quality of all persona
property which they are required to list for taxa
ton. This duty must be observed without excep
tion rs TO persons corporations. except in sucl
! cases as are otherwise provided for in the law
The old precedent, put me down for the SAINT
amount as last year" or 70 that effect, would be
direct violation of the law, both by the persou
quired TO list property and by the assessor VIII
1 would permit 1t. The schedule referred to and 5
| required by section 25, which has been prepared
for use, as Auditors Form No. /. is absolutely re
qutred TO be used and observed in every case, UD
der penalty-tSee section G, given elsewhere il
this circular
Section So provides that in case of failure TO oh
tain statement of the personal property Of an
person from any cause, 1t shall be the assessor
duty to ascertain the amount and value thereof
and assess the same. When this duty is perform
ed by the assessor, he must use the schedule, sign
ing ii with his name and title of office.
Section IS authorizes real estate to be listed b.
the owners, their agents county clerks. asscssors
or the county board. Section 70 requires the as
SCISSOR to actually uteW and determine as nearly q
practicable the fair cash palue thereof said sec
ton also requires other duties of the assessor, t
which attention is directed
That portion of the State Revenue law rclstn
to the assessment of property is very brief and $
plainly stated that II is almost superuous 10 issu
! instructions in regard thereto. Each assessor
earnestly requested 10 carefully read the law, an
to faithfully execute his duties under it. II is tn
duty OF the assessor act as conscientious exect
tive officer, and perform his duty in the name
required by the law. He is the particular officer
in fact the only ofhcer-to see that the owners
property which cannot escape taxation, such
real estate and visible personal property are pr
tected to the greatest possible extent bv an enc
getlc enforcement of the law in obtaining and a
sessing invisible personal property; and to accon
plish this purpose TO the greatest possible exten
suggest that every assessor, without dstinctie
: as to person or corporation, avail himself OF Il
provisions of section s8, whenever he has Il
slightest doubt as to the accuracy Of the schedu
returned to him. 1t is by this means only, tn
the honest taxpayer can be protected by the asse
: soF and such taxpayer will therefore net object
this application of the law to himself should
u seem to apply to him, and be SO applied for Il
S reason that 1t is solely for his protect'
J. that the assessor is thus particular in
r observance Of the law. The person not making
A fair honest schedule is entitled to no respect
o consideration, from the faithful officer because
: Is the bounden duty of such officer to protect
; the extent OF his power under the law, those vi
;, do make fair honest return. The assessor is Il
4 offoer to save the honest from paying the det
! tax) OF the dishonest and unless he does to i
extent Of his ability and power, he is unfaithful
the trust reposed in him by his constituency
/ The assessor is required by section "A to take Al
= subscribe the oath or affirmation prescribed by Sc
/ ton Is, article s. Of the Constitution, VIZ
e u do solemnly swear (or affirm that will su
port the Constitution of the United States and &
Constitution OF the State of Illinois and that "
l. faithfully discharge the duties of the Office Of
l. assessor OF.
a according to the best Of my ability
= Section 90 requires that the assessment retn
shall be verified by the affidavit Of the assesst
which affidavit, among other requirements mi
n state that he assessed value set in the pre-
r er column opposite the several kinds and deser
N tions Of property Is in each case the fair cash cal
T. of such property"
Sections a6 and 80 with other sections of the la
g give the assessor ample power to obtain proper
:. dence to amount and value Of property in
x cases of doubtful returns, Of failure to make
J. turn.
al Assessors, whenever the occasion may require
ID WIZ call particular attention to the following 8
IL tons:
s g. II any person or corporation shall give
false or fraudulent list .shaESaIs ~ ststemeTt
+ Quired BY this ACT - I'D IN y ~ pefzIsS