The change in the manner of selecting assessment officials in Cook County came in 1898. The experience of electing assessors of townships had proved very unsatis factory. Inefficiency was evident upon the face of the returns and corruption was freely charged.3 It was in an attempt to remedy this condition that Cook County was made an exception and given different assessment officials from those of other counties organized by townships. The general supervision of the assessment is now entrusted to a board of five persons, one or two elected every second year for a term of six years. This board appoints deputy assessors for all townships in the county except those which lie, in part at least, outside of Chicago.35

The Cook County board of assessment is to a great extent subject to the supervision of the county board of review, consisting of three elected members. Thus the board of review must approve the compensation of assessors, the amount and the compensation of clerical help employed by the assessment board, as well as all appointments of deputy assessors.36

The general system of township assessors was sharply attacked in the report of the revenue commission of 1886.37 The abolition of the system and the substitution of a county assessor elected for four years, with power to appoint deputies, was one of the commission's recommendations but it suffered the common fate of all the reform suggestions.

The compensation of the assessors varies with the size of the county. Since 1898 limits have been fixed in the statutes.38 All assessors are bonded to a minimum of $2,000 in Cook and to a maximum of $500 in other counties, and each assessor must have two or more "sufficient sureties."

34S. E. Sparling, Municipal History of Chicago (Madison, Wis., 1898), p. 106; Chicago Tribune, Feb. 25, 1898; R. H. Whitten, “The Assessment of Taxes in Chicago," Jo. Pol. Econ., V, 175.

35 L. 1898, p. 36; L. 1899, p. 335; L. 1913, p. 509 et seq.

36 L. 1899, p. 335.

37 Report of Revenue Commission, 1886, pp. vi, vii. 38 L. 1898, p. 295; L. 1903, p. 299.

Township assessors were formerly elected annually but in 1909 their term was lengthened to two years.39 In counties without townships the term of the county treasurer, who is also the county assessor, was made two years by the law of 1873,40 but this was changed to four years in 1881.41

The revenue law of 1872 required that all assessors take the regular oath prescribed for state officers by the constitution.42 But the law of 1898 went further and provided the following special oath for assessors:

I do solemnly swear (or affirm) that I will support the constitution of the United States and the constitution of the State of Illinois, and that I will faithfully discharge all the duties of the office of assessor, deputy assessor, or supervisor of assessments (as the case may be), to the best of my ability; that I will without fear or favor appraise all the property in said county at its fair cash value, said value to be ascertained at what the property would bring at a voluntary sale in the due course of business and trade; and that I will assess said property when so appraised at one-fifth13 of its said cash value; that I will cause every person, company, or corporation assessed to sign his, her, or its assessment schedule, and I will administer to each and every person so signing said assessment schedule the oath thereon, and return said schedule so signed and file the same with the county clerk.44

Special penalties were provided in 1898 for tax officials who failed to do their full duty. Threats to apply these penalties have been used to good effect as a club over the heads of negligent officials.45 Guilty assessors, as well as other tax officers, may be fined for each offense from $100 to $5000 and imprisoned in the county jail for one year. They are also liable upon their bonds for damages in case the interests of any one have been injured by the misconduct.46

39 L. 1898, p. 36; L. 1909, p. 470.

40 Rev. Stat. 1874, p. 455.

41 L. 1881, p. 62.

42L. 1871-72, p. 20.

43One-third by amendment of 1909, L. 1909, p. 308 et seq.

44 L. 1898, p. 36.

45 Notably in the Chicago Teachers' Federation case.

46 L. 1898, p. 36.

47

Return of Assessment Lists.

The manner in which the local assessors proceed to do the actual work of listing property for taxation and how the assessments are equalized are considered in detail in another place. Suffice it to say that after this part of the work is completed,48 the assessors sum up their books and prepare statements of the detailed assessments contained therein. After they have verified their assessment books by an affidavit, all the documents are turned over to the county clerk, passing, on the way, through the hands of the county treasurer as county assessor or as supervisor of assessments.49

Before 1898 township assessments were subject to review by a town board. At present Cook County has a review by the county board of assessors before the formal review by the county board of review. In other counties the assessment receives its first review by the county board of review.

The county clerk makes an abstract of the county assessment and forwards it to the auditor for the use of the state board of equalization.50

Publication of Assessments.

31

In 1898, in the vain hope that publicity would prevent undervaluation, the law was so changed as to require the publication of the assessment lists. Newspapers were to be used for this purpose in all counties except Cook where pamphlets were to be printed and sent to all taxpayers. In all counties except Cook, the assessment is published as soon as made, before review. Here the real estate assessment is not published until the changes made by the board of review can be included.52

47 Infra, pp. 141 et seq., 166 et seq., 173 et seq.

48 This must be done before June 10; previous to 1898, before July 10. 49 L. 1871-72, p. 23; L. 1879, p. 244; L. 1881, p. 134; L. 1898, p. 36. 50L. 1871-72, pp. 23, 26; L. 1873-74, p. 57; L. 1879, p. 244; L. 1881, p. 134; L. 1898, p. 36.

51Ibid., p. 45.

52 L. 1905, p. 361; L. 1907, p. 499.

CHAPTER VIII.

THE ASSESSMENT OF PERSONAL PROPERTY.

THE PROCESS OF ASSESSMENT.

Definitions and Deductions.

Although the law clearly defines real estate, it gives no formal definition of personal property. It is evident from the description of real estate that land, "buildings, structures, and improvements, and permanent fixtures" are not considered personal property. Moreover several types of property are specifically designated in the law as personal property; among these are money secured by deed, nursery-stock, franchises, accrued interest on exempted stocks and bonds, a purchaser's interest in exempted lands, gas mains and pipes, street railway tracks and roads and bridges owned by private companies.2 The capital stock of corporations is also considered personal property under the revenue law. However the stock of corporations organized under the laws of Illinois, with certain exceptions, is assessed by the state board of equalization and this topic is treated elsewhere. The local assessor is supposed to list as personal property the value of the capital stock of the excepted corporations, e. g. "those organized for purely manufacturing and mercantile purposes or for either of such purposes, or for the mining or sale of coal, or for printing, or for the publishing of newspapers, or for the improving or breeding of stock."3

A more distinct conception of what the assessors attempt to list as personal property may be gained by reading the items in the schedule which must be filled out by every property owner. Under these thirty-six items fall

1L. 1871-72, p. 68.

2Ibid., pp. 5, 6, 11.

3Ibid., p. 2; L. 1905, p. 353.

all possible varieties of property, except those described as real estate. The schedule is as follows:

First, the number of horses of all ages, and the value thereof; second, the number of cattle of all ages, and the value thereof; third, the number of mules and asses of all ages, and the value thereof; fourth, the number of sheep of all ages, and the value thereof; fifth, the number of hogs of all ages, and the value thereof; sixth, every steam engine, including boilers, and the value thereof; seventh, every fire or burglar-proof safe, and the value thereof; eighth, every billiard, pigeon-hole, bagatelle, or other similar tables, and the value thereof; ninth, every carriage and wagon, of whatsoever kind, and the value thereof; tenth, every watch and clock, and the value thereof; eleventh, every sewing or knitting machine, and the value thereof; twelfth, every pianoforte, and the value thereof; thirteenth, every melodeon and organ, and the value thereof; fourteenth, every franchise, the description and the value thereof; fifteenth, every annuity and royalty, the description and the value thereof; sixteenth, every patent right, the description and value thereof; seventeenth, every steamboat, sailing vessel, wharf boat, barge or other water craft, and the value thereof; eighteenth, the value of merchandise on hand; nineteenth, the value of material and manufactured articles on hand; twentieth, the value of manufacturer's tools, implements and machinery (other than boilers and engines, which shall be listed as such); twenty-first, the value of agricultural tools, implements and machinery; twenty-second, the value of gold or silver plate and plated ware; twentythird, the value of diamonds and jewelry; twenty-fourth, the amount of moneys of bank, banker, broker, or stock-jobber; twenty-fifth, the amounts of credits of bank, banker, broker, or stock-jobber; twenty-sixth, the amount of moneys of other than bank, banker, broker, or stock-jobber; twenty-seventh, the amount of credits of other than bank, banker, broker, or stock-jobber; twenty-eighth, the amount and value of bonds and stocks; twenty-ninth, the amount and value of shares of capital stock of companies and associations not incorporated by the laws of this state; thirtieth, the value of property such person is required to list as a pawnbroker; thirty-first, the value of property of companies and corporations other than property hereinbefore enumerated; thirty-second, the value of bridge property; thirty-third, the value of property of saloons, and eating houses; thirty-fourth, the value of household or office furniture and property; thirty-fifth, the value of investments in real estate and improvements thereon required to be listed under this Act; thirty-sixth, the value of all other property required to be listed.4

Several of the items of this schedule need explanation before they become intelligible. Credits are defined in the

4L. 1871-72, pp. 7, 8.