Illinois. Auditor's Office

In 1865 counties and cities were authorized to issue bonds in support of subscriptions to the capital stock of railroad companies or in aid of any public improvement (L. 1865, p. 44). In 1877 bonding authority also was extended to other local governmental units including towns, townships, school districts, and other municipal corporations (L. 1877, p. 158). Each bond issued by a local unit had to be registered with the Auditor. When the bonds for any one unit totaled $5,000 or more the Auditor was required to determine the rate at which assessed property located within the unit would have to be taxed to meet annual payments of principal and interest. Such taxes were placed in individual funds for each local unit and pledged to the payment registered bonds. The Auditor was custodian of these funds and authorized all receipts and disbursements. Interest coupons or bonds paid from the funds were returned to the Auditor or State Treasurer to be canceled and destroyed.

From the description of Local bond fund factoring books, 1871-1906; 1909-1918. (Illinois State Archive). WorldCat record id: 36220823

From the description of Local bond registers, July 1865-May 1930. (Illinois State Archive). WorldCat record id: 36220639

From the description of Local bond fund injunction record, January 1872-April 1905. (Illinois State Archive). WorldCat record id: 36220797

From the description of Register of outstanding local bond coupons, 1874-1879. (Illinois State Archive). WorldCat record id: 36220652

From the description of Local bond fund ledgers, 1871-1936. (Illinois State Archive). WorldCat record id: 36220732

From the description of Record of settlements with collectors for local bond funds, 1871-1874. (Illinois State Archive). WorldCat record id: 36220763

From the description of Local bond fund warrant ledgers, December 1876-November 1915. (Illinois State Archive). WorldCat record id: 36220693

Besides settling internal improvement debt, Illinois issued bonds to finance other activities. A War Fund, established (1861) to meet Civil War expenses, was principally financed by the sale of 6 percent War Stock certificates with the Auditor authorized to assess additional property taxes to meet stock interest payments. Other bond issues financed state highways (1917 and 1923); World War I bonsuses (1921); and $30 million for emergency relief (1934).

From the description of Canceled certificates of state indebtedness, ca. 1839-1875. (Illinois State Archive). WorldCat record id: 36182131

From the description of Record of amounts due on outstanding state bonds, 1926-1934. (Illinois State Archive). WorldCat record id: 36182253

From the description of Yearly accounts of state tax due and paid on indebtedness, 1851-1869. (Illinois State Archive). WorldCat record id: 36182082

From the description of Register of tax anticipation notes, 1931-1936. (Illinois State Archive). WorldCat record id: 36182238

From the description of General indebtedness stock ledger, 1851-1871. (Illinois State Archive). WorldCat record id: 36182030

From the description of Record of state indebtedness redeemed, 1853-1875. (Illinois State Archive). WorldCat record id: 36182104

From the description of Registered and canceled highway bonds, 1922-1942. (Illinois State Archive). WorldCat record id: 36182194

From the description of Road bond registers, 1923-1944. (Illinois State Archive). WorldCat record id: 36182215

From the description of Register of certificates of indebtedness issued under act of 1897, 1898. (Illinois State Archive). WorldCat record id: 36182173

From the description of Emergency relief bond registers, 1932-1955. (Illinois State Archive). WorldCat record id: 36182225

From the description of General stock transfer register, 1859-1865. (Illinois State Archive). WorldCat record id: 36182057

From the description of Abstracts of balance due on state indebtedness, 1859-1867. (Illinois State Archive). WorldCat record id: 36182164

The Office of the Auditor of Public Accounts (1812-1973), audited and recorded all state accounts (including taxes). Initially, the Auditor was elected by the General Assembly and served a four year term, until 1833, when the term was shortened to two years. Under the 1848 and 1870 Constitutions, the position became an elective, four year office and remained so until the 1970 Constitution abolished the office (effective Jan. 1, 1973) and transferred most office functions to the Comptroller. Auditor duties included maintaining warrant and disbursement certificate records which authorized all State Treasury payments; conducting officer and agency audits; maintaining report abstracts on local government name and boundary changes; filing state property inventories; and serving as insurance company regulating official (1855-1893); ex officio Commissioner of State Contracts (1874-1915); ex officio board and commission member (e.g., State Officers Electoral Board; Illinois State Employees' Retirement System); and Court of Claims clerk (1877-1917). The Office received U. S. Surveyor General records (1874-) (e.g., surveyors field notes); and assumed custody of Illinois district federal land office records (1879-).

From the description of Daybooks, 1813-1841. (Illinois State Archive). WorldCat record id: 36111832

Illinois public official.

From the description of Ledger, 1904-1913. (Abraham Lincoln Presidential Library). WorldCat record id: 49393854

The Auditor of Public Accounts assumed building and loan association examination and report filing responsibilities from the Secretary of State (1891), and later (1899) acquired the Secretary's authority to issue savings and loan association organization certificates. Initially, association examinations could be requested by stockholders but after 1893, an annual examination became mandatory for all associations. Savings and loan association supervision and regulation changed little until the passage of the Illinois Savings and Loan Act (1955) and although the Auditor remained responsible for this act's regulation, the creation (1957) of the Department of Financial Institutions transferred trust company, pawners' society, foreign exchange, credit union and currency exchange oversight to the new department.

From the description of Record of annual reports received from building and loan associations, 1891-1925. (Illinois State Archive). WorldCat record id: 36202829

Beside settling internal improvement debt, Illinois issued bonds to finance other activities. A War Fund, established (1861) to meet Civil War expenses, was financed by the sale of 6 percent War Stock certificates for which the Auditor was authorized to assess additional property taxes to meet stock interest payments. Later bond issues financed state highways (1917 and 1923); World War I bonsuses (1921); and $30 million for emergency relief (1934).

From the description of Register of 6 percent war stock issued, 1861-1862. (Illinois State Archive). WorldCat record id: 36172238

Illinois' general banking law (1887) provided steps for organizing a state-chartered bank. After submitting an application to the Auditor of Public Accounts, capital stock was paid in and bank directors were elected. Upon preliminary examination completion by the Auditor, a certificate was issued authorizing the bank to commence business. Each bank was examined at least once a year by the Auditor (or his representative) and notices of changes (e.g., number of directors; additional capital stock issues; bank consolidation) had to be filed with the Auditor. State bank regulation underwent only minor changes until oversight responsibility was transferred to the newly created Department of Financial Institutions in 1957.

From the description of Abstract of organizations of state banks under Banking Act of 1887, 1889-1914. (Illinois State Archive). WorldCat record id: 36196377

The Auditor of Public Accounts assumed building and loan association examination and report filing responsibilities from the Secretary of State (1891) and later (1899) acquired the Secretary's authority to issue savings and loan association organization certificates. Initially, association examinations could be requested by stockholders but after 1893, an annual examination became mandatory for all associations. Savings and loan association supervision and regulation changed little until the passage of the Illinois Savings and Loan Act (1955) and although the Auditor remained responsible for this act's regulation, establishment (1957) of the Department of Financial Institutions transferred trust company, pawners' society, foreign exchange, credit union and currency exchange oversight to the new agency.

From the description of Record of building and loan associations inspected, 1894-1913. (Illinois State Archive). WorldCat record id: 36202903

From the description of Registers of bonds filed for building and loan association officers, 1897-1922. (Illinois State Archive). WorldCat record id: 36202848

From the description of Annual reports of currency exchanges, 1951-1954. (Illinois State Archive). WorldCat record id: 36202963

From the description of Accounts of receipts and disbursements for annual reports and examinations of building and loan associations, 1891-1911. (Illinois State Archive). WorldCat record id: 36202862

From the description of Register of building and loan associations liquidating, dissolved, or in receivership, 1897-1910. (Illinois State Archive). WorldCat record id: 36202938

From the description of Building and loan inspectors' stub book, 1895-1897. (Illinois State Archive). WorldCat record id: 36202873

From the description of Register of securities deposited by title and trust companies, 1897-1909. (Illinois State Archive). WorldCat record id: 36202950

From the description of Registers of building and loan inspectors' reports, 1894-1907. (Illinois State Archive). WorldCat record id: 36202888

From the description of Inspection record of building and loan associations, 1893. (Illinois State Archive). WorldCat record id: 36202898

From the description of Register of documents filed by building and loan associations, 1899-1910. (Illinois State Archive). WorldCat record id: 36202839

The Office of the Auditor of Public Accounts (1812-1973), audited and recorded all state accounts (including taxes). Initially elected to a four year term by the General Assembly, the Auditor's term was shortened to two years in 1833. Under the 1848 and 1870 Constitutions, the position became a four year elective office, and remained so until the 1970 state constitution abolished the office (effective Jan. 1, 1973) and transferred most functions to the Comptroller. Auditor duties included maintaining warrant and disbursement certificate records authorizing State Treasurer payments; conducting officer and agency audits; maintaining report abstracts on local government name and boundary changes; filing state property inventories; and serving as insurance company regulating official (1855-1893); ex officio Commissioner of State Contracts (1874-1915); ex officio board and commission member (e.g., State Officers Electoral Board; Illinois State Employees' Retirement System) and Court of Claims clerk (1877-1917). The Office received U. S. Surveyor General records (1874-) (e.g., surveyors field notes); and assumed custody of Illinois district federal land office records (1879-).

From the description of Unknown and minor heirs fund ledger, 1864-1907. (Illinois State Archive). WorldCat record id: 36136255

From the description of General Assembly payrolls, 1893-1895. (Illinois State Archive). WorldCat record id: 36141286

From the description of Reports of the fund commissioners, 1837-1840. (Illinois State Archive). WorldCat record id: 36214124

From the description of Allowed and disallowed charges on Illinois war claims, 1867-1868. (Illinois State Archive). WorldCat record id: 36209117

From the description of Incoming correspondence, 1819-1957. (Illinois State Archive). WorldCat record id: 36111693

From the description of Township organization file, 1850-1930. (Illinois State Archive). WorldCat record id: 36141255

From the description of Warrant receipts, 1837-1913. (Illinois State Archive). WorldCat record id: 36127939

From the description of Annual inventories of personal property in Executive Mansion, 1919-1921. (Illinois State Archive). WorldCat record id: 36141300

From the description of Emergency relief warrant registers, 1932-1943. (Illinois State Archive). WorldCat record id: 36133897

From the description of World War II bonus warrant registers, 1947-1953. (Illinois State Archive). WorldCat record id: 36133935

From the description of Aid to dependent children warrant registers [microform], 1941-1957. (Illinois State Archive). WorldCat record id: 36128123

From the description of Revenue ledger, 1851-1934. (Illinois State Archive). WorldCat record id: 36118792

From the description of Register of warrants issued to Illinois National Guard, 1879. (Illinois State Archive). WorldCat record id: 36133986

From the description of Files relating to payment of World War II bonus claims, 1947-1953. (Illinois State Archive). WorldCat record id: 36144746

From the description of Inventories of the State Penitentiary, 1894-1896. (Illinois State Archive). WorldCat record id: 36141296

From the description of Reports of audits of the Chicago Sanitary District, 1932-1942 . (Illinois State Archive). WorldCat record id: 36141220

From the description of Motor fuel tax refund warrant registers [microform], 1927-1970. (Illinois State Archive). WorldCat record id: 36133893

From the description of Warrant ledger for World's Columbian Exposition, 1891-1895. (Illinois State Archive). WorldCat record id: 36136247

From the description of Municipal audit reports, 1952-1957. (Illinois State Archive). WorldCat record id: 36141224

From the description of Record of fees received, 1904-1948. (Illinois State Archive). WorldCat record id: 36136326

From the description of Warrant ledgers, 1850-1924. (Illinois State Archive). WorldCat record id: 36112363

From the description of Appropriation ledgers, 1924-1940. (Illinois State Archive). WorldCat record id: 36127931

From the description of Memorandum book, 1849-1858. (Illinois State Archive). WorldCat record id: 36144756

From the description of Record of miles traveled by General Assembly members, 1893-1917. (Illinois State Archive). WorldCat record id: 36141279

From the description of Public assistance warrant registers [microform], 1957-1972. (Illinois State Archive). WorldCat record id: 36133945

From the description of Journal of remittances ordered into special funds of state treasury, 1907-1917. (Illinois State Archive). WorldCat record id: 36136291

From the description of Journals, 1817-1854. (Illinois State Archive). WorldCat record id: 36111768

From the description of Blind assistance warrant registers, 1943-1957. (Illinois State Archive). WorldCat record id: 36128091

From the description of Building and loan association reports of examinations, 1940-1942. (Illinois State Archive). WorldCat record id: 36269030

From the description of County boundary plats and field notes, January 31, 1856-June 14, 1870. (Illinois State Archive). WorldCat record id: 36268433

From the description of Real estate purchased for internal improvements record, June 6, 1837-December 1839. (Illinois State Archive). WorldCat record id: 36268811

From the description of Illinois and Michigan Canal stock record, 1842-1857. (Illinois State Archive). WorldCat record id: 36268841

From the description of State bank account journal, August 6, 1821-May 15, 1822; June 11, 1825-January 4, 1833. (Illinois State Archive). WorldCat record id: 36268720

From the description of Land assessment register, ca. 1839-1844. (Illinois State Archive). WorldCat record id: 36268749

From the description of Special funds warrant registers [microform], 1948-1954. (Illinois State Archive). WorldCat record id: 36202980

From the description of Medical assistance warrant registers [microform], 1952-1971. (Illinois State Archive). WorldCat record id: 36203002

From the description of Swamp lands subject files, 1843-1939. (Illinois State Archive). WorldCat record id: 36268339

From the description of Canceled warrants [microform], 1823-1971. (Illinois State Archive). WorldCat record id: 36128023

From the description of Journal of remittances ordered into state treasury, 1824-1949 . (Illinois State Archive). WorldCat record id: 36136276

From the description of Record of township boundaries, 1849-1910. (Illinois State Archive). WorldCat record id: 36141247

From the description of Audit reports, 1943-1954. (Illinois State Archive). WorldCat record id: 36141214

From the description of Warrant journals, 1913-1934. (Illinois State Archive). WorldCat record id: 36127998

From the description of General warrant register [microform], 1813-1957. (Illinois State Archive). WorldCat record id: 36128063

From the description of Record book of the Kaskaskia Commons Permanent School Fund, 1911-1936. (Illinois State Archive). WorldCat record id: 36136288

From the description of Annual reports filed by the State Board of Examiners of Architects, 1897-1911. (Illinois State Archive). WorldCat record id: 36141236

From the description of Outgoing correspondence, 1839-1881. (Illinois State Archive). WorldCat record id: 36111578

From the description of Record of fees due, 1914-1925. (Illinois State Archive). WorldCat record id: 36136319

From the description of Pike County levee assessment record, 1872-1875. (Illinois State Archive). WorldCat record id: 36268777

From the description of Commercial warrant register [microform], 1957-1972. (Illinois State Archive). WorldCat record id: 36208746

From the description of Treasurer's monthly reports, 1816-1820. (Illinois State Archive). WorldCat record id: 36209021

From the description of Vouchers for payment of World War II bonus claims, 1947-1953. (Illinois State Archive). WorldCat record id: 36133921

From the description of Payroll warrant registers [microform], 1943-1972. (Illinois State Archive). WorldCat record id: 36128083

From the description of Objections filed by Illinois military state agent concerning war claims disallowed, 1869. (Illinois State Archive). WorldCat record id: 36209037

From the description of Lincoln Tomb appropriation ledger, 1895-1896. (Illinois State Archive). WorldCat record id: 36141290

From the description of Abstracts of bonds issued by the state and burned by the Governor, 1842. (Illinois State Archive). WorldCat record id: 36214115

In 1804 Congress passed an act reserving section sixteen in every township for the support of common schools (U.S. Stat. at Large, II, p. 279). The State of Illinois inherited the rights to these school land tracts upon admittance to the Union. Provisions for the sale of school land were made by the General Assembly in 1829 and 1831 (Rev. L. 1829, p. 150; L. 1831, p. 172). Sales were conducted by a commissioner appointed in each county who forwarded quarterly reports to the Auditor of Public Accounts. The Auditor then prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State. The provisions for sales of school land remained basically unchanged by later legislation.

From the description of Record of school land sales, 1831-1894. (Illinois State Archive). WorldCat record id: 36199399

From the description of Affidavits regarding school land patents, ca. 1840-1957. (Illinois State Archive). WorldCat record id: 36199472

The Office of the Auditor of Public Accounts (1812-1973), audited and recorded all state accounts (including taxes). Initially elected to a four year term by the General Assembly, the Auditor's term was shortened to two years in 1833. Under the 1848 and 1870 Constitutions, the position became a four year elective office, and remained so until the 1970 state constitution abolished the office (effective Jan. 1, 1973) and transferred most functions to the Comptroller. Auditor duties included maintaining warrant and disbursement certificate records authorizing State Treasurer payments; conducting officer and agency audits; maintaining report abstracts on local government name and boundary changes; filing state property inventories; and serving as insurance company regulating official (1855-1893); ex officio Commissioner of State Contracts (1874-1915); ex officio board and commission member (e.g., State Officers Electoral Board; Illinois State Employees' Retirement System) and Court of Claims clerk (1877-1917). The Office received U.S. Surveyor General records (1874- ) (e.g., surveyors field notes); and assumed custody of Illinois district federal land office records (1879- ).

From the description of State employees retirement warrant record [microform], 1944-1972. (Illinois State Archive). WorldCat record id: 36208696

From the description of Disability assistance warrant registers [microform], 1950-1957. (Illinois State Archive). WorldCat record id: 36208984

From the description of Old age assistance warrant registers [microform], 1936-1957. (Illinois State Archive). WorldCat record id: 36128101

From the description of Register of warrants issued from War Fund, 1861-1865. (Illinois State Archive). WorldCat record id: 36133978

From the description of Revenue and warrant ledgers, 1813-1850. (Illinois State Archive). WorldCat record id: 36112068

From the description of Register of warrants issued to members of Illinois National Guard rejected for service in Spanish-American War, 1901. (Illinois State Archive). WorldCat record id: 36136251

From the description of War fund warrant ledger, 1861-1868. (Illinois State Archive). WorldCat record id: 36133961

From the description of Record of state land sales, 1843-1851; 1853-1865. (Illinois State Archive). WorldCat record id: 36165807

From the description of Teachers' retirement warrant registers [microform], 1944-1970. (Illinois State Archive). WorldCat record id: 36208871

Illinois' general banking law (1887) outlined steps for organizing state-chartered banks. After submitting an application to the Auditor of Public Accounts, capital stock was paid in and bank directors were elected. Upon preliminary examination completion by the Auditor, a certificate was issued authorizing bank to commence business. Each bank was examined at least once a year by the Auditor or his representative and notices of changes (e.g., number of directors; additional capital stock issues; bank consolidation) had to be filed with the Auditor. State bank regulation underwent only minor changes until oversight responsibility was transferred to the newly created Department of Financial Institutions in 1957.

From the description of Ledger for bank examinations, 1893-1898. (Illinois State Archive). WorldCat record id: 36196487

From the description of Personal bond ledger for officers of state banks, 1919-1925. (Illinois State Archive). WorldCat record id: 36196463

From the description of Record of organizations of state banks under Banking Act of 1887, 1888-1913. (Illinois State Archive). WorldCat record id: 36196415

From the description of Abstracts of quarterly reports received from state banks, 1889-1896. (Illinois State Archive). WorldCat record id: 36196434

From the description of Record of filing of quarterly reports and examinations of state banks, 1897. (Illinois State Archive). WorldCat record id: 36196452

From the description of Record of bank examinations, 1902-1914. (Illinois State Archive). WorldCat record id: 36196479

In 1818 Congress granted two townships to the State of Illinois to be used for a seminary of learning (U.S. Stat. at Large, III, p. 428). Selections of land under the state's grant began in 1823 when the Governor appointed three commissiners to carry out the work. The first seminary land patent was issued to the state in 1826. The General Assembly authorized the Auditor to conduct the first sales of seminary land in 1829 (Rev. L. 1829, p. 158). The proceeds from these sales were deposited in a Seminary Fund in the State Treasury. The institutions that eventually benefited from the Fund were those ant Normal and Carbondale, now Illinois State University and Southern Illinois University respectively.

From the description of Abstract of seminary land sales, June 1829-January 1852. (Illinois State Archive). WorldCat record id: 36199343

From the description of Correspondence and reports regarding selection and sale of seminary lands, 1825-1855. (Illinois State Archive). WorldCat record id: 36199306

To determine Illinois' real property tax base, the Auditor of Public Accounts was required to obtain sales abstracts from each federal land office in Illinois. Nonresidents were required to register their land with the Auditor (1819-1829), until land registration responsibilities were assumed by county clerks. Nonresident tracts were subject to sale (by county sheriff (1819-1821); Auditor (1823-1833); county clerk and sheriff (1833-)) if the land was unregistered or taxes delinquent. Annual reports from county officials kept the Auditor informed on land tax collection efforts and tracts sold for taxes.

From the description of Annual reports of Illinois Central Railroad for tax assessment purposes, 1857-1931. (Illinois State Archive). WorldCat record id: 36152183

From the description of Madison County redemption list, 1835-1846. (Illinois State Archive). WorldCat record id: 36152042

From the description of Lists of land sold by Auditor for nonpayment of taxes, 1823-1833. (Illinois State Archive). WorldCat record id: 36151811

From the description of Lists of tracts registered for taxation by nonresidents, 1823-1827. (Illinois State Archive). WorldCat record id: 36144900

From the description of Record of redemptions of land sold for nonpayment of taxes, 1824-1847. (Illinois State Archive). WorldCat record id: 36151985

From the description of Record of land sold by county officials for nonpayment of taxes, 1847-1922. (Illinois State Archive). WorldCat record id: 36151954

From the description of Lists of land subject to taxation in various counties, 1823-1844. (Illinois State Archive). WorldCat record id: 36144869

From the description of Abstracts of public land sales in Illinois, 1816-1865. (Illinois State Archive). WorldCat record id: 36144780

From the description of Delinquent land tax list, 1838. (Illinois State Archive). WorldCat record id: 36144927

From the description of Record of settlements with county tax collectors, 1850-1874. (Illinois State Archive). WorldCat record id: 36152140

From the description of Record of delinquent land taxes received, 1854-1854. (Illinois State Archive). WorldCat record id: 36147903

Office of the Illinois state auditor of public accounts, who audits and records all accounts of state, maintains tax records, and records of warrants and disbursements.

From the description of Records, 1858 July. (Abraham Lincoln Presidential Library). WorldCat record id: 34494695

The Auditor of Public Accounts assumed building and loan association examination and report filing responsibilities from the Secretary of State (1891) and later (1899) acquired the Secretary's authority to issue savings and loan organization certificates. Initially, examinations could be requested by stockholders, but after 1893, an annual examination became mandatory for all asociations. Savings and loan supervision and regulation responsibilities changed little until the passage of the Illinois Savings and Loan Act (1955), and although the Auditor remained responsible for this act's regulation, the creation of the Department of Financial Institutions (1957) transferred trust company, pawners' society, foreign exchange, credit union and currency exchange oversight to the new department.

From the description of County registers of building and loan associations, 1893-1901. (Illinois State Archive). WorldCat record id: 36202765

An act of 1851 established a general system of banking and made the Auditor of Public Accounts a principal regulating officer for banking activities (L. 1851, p. 163). Uner the act articles of association were recorded with the county recorder and filed with the Secretary of State and Auditor. The Auditor was empowered to issue circulating notes to banks after each bank had deposited a sufficient amount of securities with the Treasurer to cover the value of the notes. The Auditor, Treasurer, and individuals depositing securities all were responsible for keeping descriptive lists of such securities. In 1865 the duties of the Bank Commissioners, created in 1851, were transrerred to the Auditor and the State Treasurer (L. 1865, p. 20). The commissioners had been responsible for conducting annual examinations of banks and for inspecting the securities deposited by each bank with the Auditor and State Treasurer. The also had been empowered to order banks to deposit additional securities or to surrender sufficient amounts of circulating notes to make up for any impairment in the value of securities on deposit (L. 1851, p. 171). An act passed in 1867 forbade the future organization of banks having the power to issue notes or bills to circulate as money (L. 1867, p. 49). The Auditor also was forbidden to issue any additional circulating notes.

From the description of Denomination ledger, January 1856-November 1866. (Illinois State Archive). WorldCat record id: 36221566

From the description of Circulating note redemption cash book, October 4, 1861-February 5, 1864. (Illinois State Archive). WorldCat record id: 36268297

From the description of Journal of bank notes redeemed by Auditor, April 1855-ca. 1870. (Illinois State Archive). WorldCat record id: 36268266

From the description of Bank journal, April 10, 1852-November 27, 1856. (Illinois State Archive). WorldCat record id: 36267837

From the description of Circulating note redemption ledger, December 1854-June 1872. (Illinois State Archive). WorldCat record id: 36268241

From the description of Record of bank securities sold by Auditor, ca. 1851-1855. (Illinois State Archive). WorldCat record id: 36268210

From the description of Bank ledgers, April 10, 1852-July 30, 1865. (Illinois State Archive). WorldCat record id: 36267919

From the description of Receipts for interest coupons from deposited securities, July 5, 1857-February 18, 1867. (Illinois State Archive). WorldCat record id: 36221463

From the description of Register of circulating notes, April 1852-April 1864. (Illinois State Archive). WorldCat record id: 36221522

From the description of Receipts for circulating notes, June 20, 1854-December 7, 1864. (Illinois State Archive). WorldCat record id: 36221549

From the description of Record of certificates of organization of banks under Banking act of 1851, December 17, 1851-October 7, 1862. (Illinois State Archive). WorldCat record id: 36220871

From the description of Record of bank stock transfers, August 1852-June 1864. (Illinois State Archive). WorldCat record id: 36220979

From the description of Record of officers of banks organized under Banking act of 1851, March 1852-February 1859. (Illinois State Archive). WorldCat record id: 36220889

From the description of Record of mutilated notes returned to Auditor for destruction, June 27, 1854-January 17, 1855. (Illinois State Archive). WorldCat record id: 36221576

From the description of Individual registers for banks depositing securities, ca. 1851-1861. (Illinois State Archive). WorldCat record id: 36221439

From the description of Register of canceled circulating notes of banks, January 17, 1855-November 20, 1866. (Illinois State Archive). WorldCat record id: 36221589

From the description of Record of circulating notes ordered by banks, December 1852-March 1864. (Illinois State Archive). WorldCat record id: 36221488

From the description of Record of powers of attorney filed with Auditor by banks, August 10, 1852-April 3, 1861. (Illinois State Archive). WorldCat record id: 36220926

To determine Illinois' real property tax base, the Auditor of Public Accounts was required to obtain sales abstracts from each federal land office in Illinois. Nonresidents were required to register their land with the Auditor (1819-1829), until land registration responsiblities were assumed by county clerks. Nonresident tracts were subject to sale (by county sheriff (1819-1821); Auditor (1823-1833); county clerk and sheriff (1833-)) if the land was unregistered or taxes delinquent. Annual reports from county officials kept the Auditor informed on land tax collection efforts and tracts sold for taxes.

From the description of Yearly certificates of state tax rates, 1872-1923. (Illinois State Archive). WorldCat record id: 36152066

From the description of Record of taxes collected by judgements against county tax collectors, 1852-1878. (Illinois State Archive). WorldCat record id: 36152150

From the description of Register of bank stock held by nonresidents, 1819-1822. (Illinois State Archive). WorldCat record id: 36144884

From the description of Returns of land sold for nonpayment of taxes in various counties, 1834-1846. (Illinois State Archive). WorldCat record id: 36151832

From the description of Transcript of locations of military warrants on which patents were issued, ca. 1831. (Illinois State Archive). WorldCat record id: 36144828

From the description of Tracts stricken off to state at tax sales, 1839-1840. (Illinois State Archive). WorldCat record id: 36151969

From the description of St. Clair County redemption list, 1845-1849. (Illinois State Archive). WorldCat record id: 36152046

From the description of Record of taxes paid on land owned by nonresidents, 1818-1839. (Illinois State Archive). WorldCat record id: 36144910

From the description of Register of certificates issued for redemption money and taxes paid on redeemed land, 1824-1838. (Illinois State Archive). WorldCat record id: 36152019

From the description of Register of land sold by county officials for nonpayment of taxes, 1845-1848. (Illinois State Archive). WorldCat record id: 36151889

From the description of Transcript of delinquent taxes reported by county collectors, 1854. (Illinois State Archive). WorldCat record id: 36147894

From the description of Yearly certificates of equalized county tax rates established by State Board of Equalization, 1873-1905. (Illinois State Archive). WorldCat record id: 36152099

Under an act of Congress of March 3, 1819, the federal government donated four contiguous sections of land to the State of Illinois for the establishment of a seat of government. The legislature provided for a board of commissioners to select the land, lay out a town for a capital on the Kaskaskia River, sell 150 lots, and erect a state house (L. 1819, p. 361). Vandalia was declared the seat of government for twenty years beginning December 1, 1820 (L. 1821, p. 32). Sales of a portion of the grant began under under the 1819 act but because of the difficulty many purchasers had in meeting their payments another act was passed in 1823 allowing for a more liberal system of ten installment payments (L. 1823, p. 137). This same act also gave responsibility for conducting the sales to the Auditor of Public Accounts.

From the description of List of Vandalia lots and their values, 1823. (Illinois State Archive). WorldCat record id: 36199291

From the description of List of Vandalia lots sold, September 6, 1819-September 7, 1819. (Illinois State Archive). WorldCat record id: 36199129

From the description of Accounts of sales of Vandalia lots, 1820-1824. (Illinois State Archive). WorldCat record id: 36199275

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Receiver's receipts for tracts sold in Vermilion salene reserve, October 8, 1831-January 4, 1838. (Illinois State Archive). WorldCat record id: 36179970

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Interest stock transfer certificates, 1857-1859. (Illinois State Archive). WorldCat record id: 36172158

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Ledger for interest stock redeemable after 1860, 1857-1859. (Illinois State Archive). WorldCat record id: 36172129

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Transfer certificates for liquidation bonds redeemable after 1865, 1852-1858. (Illinois State Archive). WorldCat record id: 36171921

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of transfers of new internal improvement stock, 1848-1857. (Illinois State Archive). WorldCat record id: 36171507

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of New internal improvement stock register, 1847-1859. (Illinois State Archive). WorldCat record id: 36171420

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Ledger for interest bonds redeemable after 1877, 1847-1859. (Illinois State Archive). WorldCat record id: 36171664

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Papers relating to the sales of Vermilion saline reserve, ca. 1831-1854. (Illinois State Archive). WorldCat record id: 36179981

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of stock issued to holders of paper of State Bank of Illinois, 1831-1836. (Illinois State Archive). WorldCat record id: 36165661

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Commissioner's accounts of sales of Gallatin Saline, 1833-1839; 1848. (Illinois State Archive). WorldCat record id: 36174598

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Ledger for new internal improvement stock, 1847-1859. (Illinois State Archive). WorldCat record id: 36165833

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock or scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Check stubs for interest payments on old state indebtedness, ca. 1849-1851. (Illinois State Archive). WorldCat record id: 36165640

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Check stubs for interest payments on new internal imrpovement stock, 1848-1853. (Illinois State Archive). WorldCat record id: 36171551

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of outstanding certificates of state indebtedness, ca. 1847. (Illinois State Archive). WorldCat record id: 36165616

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of bonds originally issued to Macalister and Stebbins and surrendered under Act of 1849, 1849-1850. (Illinois State Archive). WorldCat record id: 36171834

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Leases for tracts in Big Muddy saline reserve, 1815-1831. (Illinois State Archive). WorldCat record id: 36199052

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of New internal improvement stock transfer certificates, 1848-1859. (Illinois State Archive). WorldCat record id: 36171476

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Papers relating to Shoal Creek saline, 1819-1833. (Illinois State Archive). WorldCat record id: 36199111

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Lists of Gallatin saline lands on which patents were issued by the state, 1829-1839; 1844-1846; 1848; 1855-1856. (Illinois State Archive). WorldCat record id: 36174631

To finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), Illinois issued state bonds (1820-1839). Due to poor regulation of these issues, the state could not determine its indebtedness or make accurate interest payments. In 1847, the legislature issued New Internal Improvement Stock which was to be exchanged for old internal improvement bonds or scrip and the Auditor was charged with maintaining registers of stock and bonds issued or transferred.

All certificates were transferable either at Springfield or the State of Illinois Transfer Office in New York City. Outstanding Illinois and Michigan Canal stock and scrip was to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). The General Assembly also authorized issuance of Liquidation Bonds (1847) specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for interest payment for the internal improvement debt. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness and the Governor was instructed to procure timely conclusion of all exchanges.

From the description of Lists of outstanding old internal improvement bonds, 1841. (Illinois State Archive). WorldCat record id: 36165587

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of new internal improvement stock and interest bonds issued in lieu of old scrip and indebtedness, 1831-1859. (Illinois State Archive). WorldCat record id: 36165774

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Transfer certificates for interest bonds redeemable after 1877, 1848-1859. (Illinois State Archive). WorldCat record id: 36171720

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of refunds of liquidation bonds redeemable after 1865, ca. 1859-1862. (Illinois State Archive). WorldCat record id: 36172085

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Leases for tracts in Gallatin Saline Reserve, 1817-1826. (Illinois State Archive). WorldCat record id: 36174574

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Register of refunds of interest bonds redeemable after 1877, ca. 1859-1863. (Illinois State Archive). WorldCat record id: 36171767

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Register's [sic] reports of sales of Vermilion saline, October 1831-January 1838. (Illinois State Archive). WorldCat record id: 36179948

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of 6 percent refunded stock register, 1859-1864. (Illinois State Archive). WorldCat record id: 36172174

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Final certificates for sales of Gallatin Saline Reserve, 1829-1861. (Illinois State Archive). WorldCat record id: 36174615

Illinois issued state bonds (ca. 1820-1839) to finance internal improvement projects (e.g., Illinois and Michigan Canal; railroads; river improvements), but poor bond regulation made it difficult for the state to determine its indebtedness or make accurate interest payments. By 1847, the legislature issued several new bond issues to restore state creditworthiness. New Internal Improvement Stock was to be exchanged for old internal improvement bonds or scrip with the Auditor maintaining registers of stock and bonds issued or transferred either at Springfield or the State of Illinois Transfer Office in New York City.

Outstanding Illinois and Michigan Canal stock and scrip was only to be exchanged for a new issuance of Illinois and Michigan Canal Bonds (1847). Liquidation Bonds (1847) were specifically to be exchanged for bonds originally issued to Charles Macalister and Henry Stebbins under an act providing for internal improvement debt interest payment. Refund Stock was issued (1859) in exchange for all outstanding state indebtedness with the Governor instructed to swiftly conclude all exchanges.

From the description of Receipts for 6 percent refunded stock, 1859-1874. (Illinois State Archive). WorldCat record id: 36172210

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Papers relating to sales of Gallatin saline reserve, 1829-1857. (Illinois State Archive). WorldCat record id: 36174643

In 1818 U.S. Congress specified that all salt springs and saline reserves within the boundaries of Illinois would be granted to the state. There were four salines in Illinois for which reserves were established: the Gallatin (also known as the Ohio and Wabash saline), the Vermilion, the Shoal Creek (also known as the Bond County saline), and the Big Muddy (also known as the Jackson County saline). Congress authorized the state to sell parts of the Gallatin and Vermilion saline reserves in 1828 and 1831 respectively (U.S. Stat. at Large, IV, pp. 305, 451). The sales of the Gallatin saline reserves were supervised by a board of commissioners which reported to the Auditor of Public Accounts semiannually and issued the final certificates of sale. A Register and Receiver, appointed to conduct the Vermilion sales, reported quarterly to the Auditor and issued receipts and final certificates. Upon persentation of final certificates for either saline, the Auditor prepared and countersigned patents which were signed by the Governor and sealed by the Secretary of State.

Through later acts Congress eventually authorized the ale of all saline land. The Big Muddy and the greater part of the Shoal Creek salines were donated to the counties in which they were located and each county conducted and rand received the proceeds from its sales. In 1854 the Auditor was instructed to take over all records related to the salines and to sell at public auction any remaining tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).

From the description of Vermilion saline leases, 1819-1831. (Illinois State Archive). WorldCat record id: 36174673