LAWS ОР THE STATE OF ILLINOIS, PASSED BY THE ELEVENTH GENERAL ASSEMBLY AT Their Session began and held at Vandalia, on the third of December, one thousand eight PUBLISHED IN PURSUANCE OF LAW. VANDALIA: WILLIAM WALTERS, Public Printer. 1839. LAWS. AN ACT concerning the Public Revenue. Real estate tion. SEC. 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly, That all lands, tenements and hereditaments, situated in this State, claimed by indi- declared subviduals, or bodies politic or corporate, except such lands as ject to taxamay be owned by societies or corporations for the purposes of burying ground, church grounds, and grounds for the use of literary institutions, not to exceed ten acres, whether by deed, entry, patent, grant, bond for conveyance, or otherwise, except lands belonging to the United States, or this State, and such other lands as are exempted from taxation by the terms of the compact between this State and the United States, are hereby declared subject to taxation; also, the following personal property, viz: stud horses, asses, jinnies, mules, horses, mares, cattle, slaves, and servants of color, clocks, watches, carriages, wagons, carts, money actually al property. loaned, stock in trade, and all other description of personal property, of the stock of incorporated companies; and for the purpose of equalizing the taxes, so that every person shall pay a tax in proportion to the value of the property he or she has in his or her possession, the aforesaid property declared subject to taxation shall be valued according to the true value thereof, as hereinafter directed. Also person obtain from of SEC. 2. The Auditor is hereby required to obtain from Auditor to the several land offices of the United States and of this State, land offices at which lands lying within this State are sold, abstracts abstracts containing a description of all lands sold at cach office, land sold. the dates of sale, and the names of purchasers; also, maps of the several land districts, wherc such abstracts and maps have not already been procured, and abstracts containing at description of all lands relinquished to the United States. SEC 3. The Auditor shall cause to be made for each county, Auditor to in a well-bound book, a description of every tract of land make for each county, a deswithin such county subject to taxation, showing the date of cription of sale of each tract, and the name of the purchaser, having each tract sufficient space between the lines to insert the description of subject to taxa sub-division of every tract; the tract shall be arranged ac ation. |